Due Diligence Services

At WTS Slovenia, we provide focused tax and financial due diligence services for acquisitions, disposals, investments, mergers, and corporate reorganisations. We identify material risks, potential liabilities, and matters that may affect the transaction value or its contractual terms.

Our findings are presented clearly and practically in Slovene, English or German language, enabling investors, sellers, and management teams to make informed decisions and address identified risks before completing a transaction.

Tax Due Diligence

We review the target company’s historical tax position and compliance to identify potential exposures and assess whether tax risks could transfer to the purchaser. Our review may cover corporate income tax (DDPO), VAT, payroll taxes, withholding tax, transfer pricing, and ongoing or previous tax proceedings.

We also assess available tax losses, incentives, and other relevant tax attributes. Based on our findings, we recommend appropriate risk mitigation measures, including purchase price adjustments, tax indemnities, warranties, or further investigation.

Financial Due Diligence

We analyse the target company’s historical and current financial performance, financial position, and cash flows. The review focuses on the quality and sustainability of earnings, working capital, net debt, liquidity, and significant accounting or financial matters.

Our financial due diligence helps clients understand the key value drivers of the business, evaluate the assumptions underlying the transaction, and identify matters relevant to valuation, financing, and negotiations.

Our Due Diligence Services Include

• Buy-side and sell-side due diligence
• Tax and financial risk assessment
• Review of historical tax compliance
• Corporate income tax – DDPO and VAT review
• Payroll tax and social security review
• Withholding tax and transfer pricing review
• Review of tax audits and disputes
• Assessment of tax losses and incentives
• Analysis of historical financial performance
• Quality of earnings analysis
• Normalised EBITDA assessment
• Net debt and working capital analysis
• Cash-flow and liquidity review
• Identification of contingent liabilities
• Review of significant accounting policies
• Transaction risk mitigation recommendations
• Support with warranties, indemnities, and purchase price mechanisms
• Preparation of concise due diligence reports