Checklist

Due diligence

Due diligence reveals the opportunities and risks of the target. This checklist guides you through the key review areas so that no material points are overlooked.

A structured due diligence reviews the target in the areas of law, tax, finance and business. It provides the basis for the purchase price, the warranty catalogue and the conditions precedent. Careful work here avoids expensive surprises after closing.

This checklist is a guide and does not replace an assessment of the individual case. It helps you to work through the review areas systematically and to document the findings cleanly.

Work through the review areas in a structured way. You can tick off each point; the status is stored on your device. Use the buttons to print or reset the list.

What matters legally

The company register documents the legal form, representation and shareholders; it is the starting point of any corporate review (§§ 1 et seq. UGB). Findings from due diligence feed into the warranty catalogue and the risk allocation of the purchase contract.

If a business is acquired within an asset deal, employment relationships generally pass over (AVRAG), and liability for business-related obligations can apply (§ 38 UGB). Which review areas are paramount in the individual case depends on the industry, structure and size of the target.

This checklist is a general guide to the Austrian legal position (as of June 2026) and makes no claim to completeness or legal certainty. It does not replace advice in the individual case and is not a finished legal document.

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Your law firm

BRANDAUER Rechtsanwälte

Salzburg law firm for corporate, company and transaction law

Every transaction is handled by a coordinated team of lawyers, legal staff and specialists. In company acquisition matters we look at structure, contract, tax and liability together.