Checklist for Tax Due Diligence


Use this field-tested checklist to perform tax due diligence.



In the context of corporate transactions, target companies are systematically assessed. The instrument of due diligence serves this purpose. One facet of this due diligence is a review of the tax circumstances in the company you are interested in. The systematic assessment of these tax aspects is the subject of tax due diligence, for which you will find a structured checklist here.

The practical checklist addresses tax-related financial aspects with 13 questions.

As a prospective buyer, you can write your findings after each item, use relevant sources of information, refer to attachments, name supporting documents, and write your comments. This creates a record of your audit during the tax due diligence process. Following your inspection, having the seller sign for their confirmation will provide you with a valuable basis for the warranties to be defined in the purchase agreement.

This checklist is also valuable for sellers to carefully prepare for tax due diligence. Carefully review the items on this checklist and consider how you can find answers to them, or what you should be grinding out in your business from a tax perspective before you sell.

In order to support corporate transactions across countries, this checklist is available in German, English and Spanish.



  • This checklist will alert you to key relevant audit areas that affect tax circumstances.
  • You will receive a practice-oriented checklist for tax due diligence with an appropriate level of depth.
  • For prospective buyers, the use of this checklist during tax due diligence creates a solid basis for the seller-side guarantees to be defined in the purchase agreement.
  • For sellers, this checklist provides specific guidance on potential questions prospective buyers will ask. The checklist supports good preparation for the sales process and the associated tax due diligence.


Digital download

After ordering, you will receive a download link to the structured checklist that you can use immediately.

Please note that this checklist, to which you purchase access, is for your personal use only. It is prohibited to resell the checklist in any form and in any digital or physical manner, or to publish it in any physical or online publication without my permission. I am the only copyright owner of this file.

Download link: pdf

Additional information

Language version

English, German, Spanish

You may also like…