Glossary

Due Diligence

“Due Diligence” relates to a risk examination that needs to be performed in case of larger investments such as the purchase of real estates or a company, associations or a flotation. Strenghts and weaknesses as well as opportunities and risks need to be analysed and weighted systematically. The neccessary effort is defined by all parties involved in advance; generally, there are external experts such as notaries or tax consultant are called in.