1. The financial statements of the company. balance sheets, profit and loss accounts, notes and DM opening balance sheets if appropriate) together with the management report and the audit report for the last three financial years of the company or since the date of incorporation in the case of recently formed companies; the financial year of the company
2. The last field tax audit report, tax assessments for the last three financial years of the company or since the date of incorporation in the case of recently formed companies
3. Explanatory comments in contingent liabilities and guarantees
4. A list of bank accounts with details of the individual signatories
5. Credit lines and credit balances
6. Name and address of the tax consultant of the company
7. Break-down of equity capital for corporation tax purposes
8. Dividend distributions since the last annual financial statements
9. Deliveries and services billed or to be billed by or to affiliated companies
10. Accounting documents since the last annual financial statements
11. Turnover tax registration number
12. Outstanding and disputed tax claims, pending taxation proceedings or fiscal disputes
13. Are pensions provided to the maximum possible extent for taxation purposes?
14. No commitments to benevolent funds, etc. unless they have been capitalised in full
15. Details of omissions or irregularities in the accounting documents which are expected to be challenged during a future field tax audit
For further information please contact Dr Erich Michel, Wessing Berenberg-Gossler Zimmermann Lange, Freiherr-Vom-Stein-Strasse 24-26, Frankfurt am Maim 60323, Frankfurt, Germany- Tel: +496 997 1300, Fax: +496 997 130100.
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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