{"id":636,"date":"2025-11-17T10:37:30","date_gmt":"2025-11-17T10:37:30","guid":{"rendered":"https:\/\/d-auditconsulting.it\/?p=636"},"modified":"2025-11-18T14:47:15","modified_gmt":"2025-11-18T14:47:15","slug":"rischi-fiscali-operazioni-straordinarie-acquisizione","status":"publish","type":"post","link":"https:\/\/d-auditconsulting.it\/en\/rischi-fiscali-operazioni-straordinarie-acquisizione\/","title":{"rendered":"Extraordinary Transactions: How to Assess Tax Risks Before an Acquisition"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"636\" class=\"elementor elementor-636\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18a28c0a elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"18a28c0a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-23bc0cea\" data-id=\"23bc0cea\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47b0e89f elementor-widget__width-auto elementor-widget elementor-widget-image\" data-id=\"47b0e89f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1245\" height=\"700\" src=\"https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/11\/cover-come-valutare-i-rischi-fiscali-prima-di-unacquisizione-e1763061433989.png\" class=\"attachment-full size-full wp-image-1078\" alt=\"cover-come valutare i rischi fiscali prima di un\u2019acquisizione\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5544d590 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5544d590\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-4b0aa024\" data-id=\"4b0aa024\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6395439c elementor-widget elementor-widget-heading\" data-id=\"6395439c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Extraordinary Transactions: How to Assess Tax Risks Before an Acquisition<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d194c20 elementor-widget elementor-widget-heading\" data-id=\"7d194c20\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax due diligence for SMEs. Key checks, potential liabilities and clauses that protect price.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52a31653 elementor-widget elementor-widget-text-editor\" data-id=\"52a31653\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"4087\" data-end=\"4363\">Acquisitions in the SME space are often fast and business driven. Without a solid tax due diligence, buyers may also purchase hidden liabilities that surface after closing. A technical review done before signing protects both price and continuity.<\/p><h2 data-start=\"4365\" data-end=\"4389\">Where tax risks arise<\/h2><ul><li data-start=\"4392\" data-end=\"4479\"><strong data-start=\"4392\" data-end=\"4410\">VAT and withholdings<\/strong>: undocumented transactions, reverse charge mistakes, unpaid withholdings.<\/li><li data-start=\"4482\" data-end=\"4564\"><strong data-start=\"4482\" data-end=\"4501\">Direct taxes<\/strong>: unsupported deductions, loss carryforwards that cannot be used.<\/li><li data-start=\"4567\" data-end=\"4626\"><strong data-start=\"4567\" data-end=\"4586\">Tax credits<\/strong>: irregular use or credits that are not legally due.<\/li><li data-start=\"4629\" data-end=\"4700\"><strong data-start=\"4629\" data-end=\"4656\">Intragroup transactions<\/strong>: missing transfer pricing documentation.<\/li><li data-start=\"4703\" data-end=\"4778\"><strong data-start=\"4703\" data-end=\"4743\">Cross-border reporting and permanent establishment<\/strong>: foreign presence not monitored.<\/li><li data-start=\"4781\" data-end=\"4842\"><strong data-start=\"4781\" data-end=\"4796\">Litigation<\/strong>: ongoing assessments and potential penalties.<\/li><\/ul><h2 data-start=\"4844\" data-end=\"4870\">Share deal or asset deal<\/h2><ul><li data-start=\"4873\" data-end=\"4967\"><strong data-start=\"4873\" data-end=\"4887\">Share deal<\/strong>: Past risks are acquired with the shares. Buyers need warranties and price adjustments.<\/li><li data-start=\"4970\" data-end=\"5041\"><strong data-start=\"4970\" data-end=\"4984\">Asset deal<\/strong>: Buyers pick assets or business units. Watch capital gains, VAT and indirect taxes.<\/li><\/ul><h2 data-start=\"5043\" data-end=\"5079\">How to structure the tax due diligence<\/h2><ul><li data-start=\"5083\" data-end=\"5148\"><strong data-start=\"5083\" data-end=\"5094\">Scoping<\/strong>: Tax perimeter, fiscal years to cover, foreign entities and branches.<\/li><li data-start=\"5152\" data-end=\"5237\"><strong data-start=\"5152\" data-end=\"5165\">Documents<\/strong>: Tax returns, payment proofs, contracts, transfer pricing file, rulings and positions.<\/li><li data-start=\"5241\" data-end=\"5307\"><strong data-start=\"5241\" data-end=\"5252\">Testing<\/strong>: Samples on VAT, withholdings, expenses, credits and losses.<\/li><li data-start=\"5311\" data-end=\"5380\"><strong data-start=\"5311\" data-end=\"5326\">Evaluation<\/strong>: Risk matrix with likelihood and estimated financial impact.<\/li><li data-start=\"5384\" data-end=\"5430\"><strong data-start=\"5384\" data-end=\"5394\">Output<\/strong>: Short decision-ready report for negotiations.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15c0ed1b elementor-widget elementor-widget-image\" data-id=\"15c0ed1b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"683\" data-src=\"https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/11\/Tabella-visiva-rischio\u2013probabilita\u2013impatto-per-IVA.png\" class=\"attachment-large size-large wp-image-1079 lazyload\" alt=\"Tabella visiva \u201crischio\u2013probabilit\u00e0\u2013impatto\u201d per IVA\" data-srcset=\"https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/11\/Tabella-visiva-rischio\u2013probabilita\u2013impatto-per-IVA.png 1536w, https:\/\/d-auditconsulting.it\/wp-content\/uploads\/2025\/11\/Tabella-visiva-rischio\u2013probabilita\u2013impatto-per-IVA-300x200.png 300w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/683;\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ac3f281 elementor-widget elementor-widget-text-editor\" data-id=\"4ac3f281\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 data-start=\"5432\" data-end=\"5471\">Clauses that protect the buyer<\/h2><ul><li data-start=\"5474\" data-end=\"5526\">Representations and warranties on the tax position.<\/li><li data-start=\"5529\" data-end=\"5570\">Indemnities tailored to specific findings.<\/li><li data-start=\"5573\" data-end=\"5626\">Escrow or holdback to cover potential exposures.<\/li><li data-start=\"5629\" data-end=\"5663\">Post-closing covenants and timely information duties.<\/li><\/ul><h2 data-start=\"5665\" data-end=\"5690\">Short case study<\/h2><p data-start=\"5691\" data-end=\"5902\">The target holds tax credits worth 500k that are only partly supported. The due diligence rates a medium risk. The SPA includes a dedicated indemnity and a price adjustment conditional on the tax authority\u2019s confirmation.<\/p><h2 data-start=\"5904\" data-end=\"5935\">How D-Audit can support you<\/h2><p data-start=\"5936\" data-end=\"6170\">We run a focused tax due diligence that targets what moves the price. You receive a clear risk matrix and practical economic clauses to manage exposures, working alongside your legal and financial advisors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>European Union legislation aimed at eliminating double taxation on dividends distributed between parent companies and subsidiaries located in different Member States.<\/p>","protected":false},"author":2,"featured_media":1078,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[48],"tags":[59,57,58,56],"class_list":["post-636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consulenza-fiscale-e-societaria","tag-clausole-di-indennizzo","tag-ma-pmi","tag-passivita-potenziali","tag-tax-due-diligence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Acquisizioni PMI: guida ai rischi fiscali | D-Audit Consulting<\/title>\n<meta name=\"description\" content=\"Prima di un\u2019acquisizione valuta i rischi fiscali. 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