{"id":1614,"date":"2015-05-13T10:26:40","date_gmt":"2015-05-13T10:26:40","guid":{"rendered":"https:\/\/actoria.com\/ch\/?page_id=1614"},"modified":"2025-02-25T13:39:39","modified_gmt":"2025-02-25T12:39:39","slug":"due-diligence-und-audits","status":"publish","type":"page","link":"https:\/\/actoria.com\/ch-de\/ubertragen\/wie-ubertragen\/erfolgreiches-closing\/due-diligence-und-audits\/","title":{"rendered":"Due Diligence und Audits"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jzjro2lm-932a7278352a430632a9a5e6dcfd62e3\">\n.avia-section.av-jzjro2lm-932a7278352a430632a9a5e6dcfd62e3{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2021\/11\/shutterstock-1-21-1500x1000.jpg);\nbackground-position:50% 50%;\nbackground-attachment:fixed;\n}\n.avia-section.av-jzjro2lm-932a7278352a430632a9a5e6dcfd62e3 .av-extra-border-element .av-extra-border-inner{\nbackground-color:#ffffff;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-jzjro2lm-932a7278352a430632a9a5e6dcfd62e3 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_one_full  avia-builder-el-first  header_page_section_title_wrapper avia-full-stretch avia-bg-style-fixed av-arrow-down-section av-minimum-height av-minimum-height-custom av-height-custom  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_px='660'><div class='container av-section-cont-open' style='height:660px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-1614'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee sc-av_one_full av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee\">\n.flex_column.av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  id=\"header_page_section_title\"  class='flex_column av-jzjrtnz4-77d8c7e747698a5f8d11b33a0c4abbee av_one_full  avia-builder-el-1  avia-builder-el-no-sibling  header_page_section_title first flex_column_table_cell av-equal-height-column av-align-bottom av-zero-column-padding  '     ><p><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0hci17d-e697c829b51333fe1123b3ddb21d3c34\">\n#top .av-special-heading.av-l0hci17d-e697c829b51333fe1123b3ddb21d3c34{\nmargin:0 0 0 0;\npadding-bottom:5px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-l0hci17d-e697c829b51333fe1123b3ddb21d3c34 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l0hci17d-e697c829b51333fe1123b3ddb21d3c34 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-l0hci17d-e697c829b51333fe1123b3ddb21d3c34 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-l0hci17d-e697c829b51333fe1123b3ddb21d3c34 av-special-heading-h1 custom-color-heading  avia-builder-el-3  el_after_av_codeblock  avia-builder-el-last  av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Due Diligence und Audits<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/p><\/div><\/div><!--close column table wrapper. Autoclose: 1 --><\/div><\/div><\/main><!-- close content main element --><\/div><div class='av-extra-border-element border-extra-arrow-down'><div class='av-extra-border-outer'><div class='av-extra-border-inner'><\/div><\/div><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-1614'><div class='entry-content-wrapper clearfix'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2oggqs-8dcc8abaa256485d3b96da8623ad20a6\">\n.flex_column.av-2oggqs-8dcc8abaa256485d3b96da8623ad20a6{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-2oggqs-8dcc8abaa256485d3b96da8623ad20a6 av_one_full  avia-builder-el-4  el_after_av_section  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-k2q09a9b-0d23c6dcd027f9f3f932668c0a956578 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img loading=\"lazy\" decoding=\"async\" title=\"Due Diligence und Audits Fusionen und \u00dcbernahmen in der Schweiz und in Deutschland\" class=\"size-medium wp-image-13815 alignleft\" src=\"https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-300x204.jpg\" alt=\"Opportunit\u00e9 de valaorisatio,\" width=\"300\" height=\"204\" srcset=\"https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-300x204.jpg 300w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-1030x701.jpg 1030w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-768x523.jpg 768w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-1536x1046.jpg 1536w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-2048x1394.jpg 2048w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-1500x1021.jpg 1500w, https:\/\/actoria.com\/ch-de\/wp-content\/uploads\/2020\/04\/Valoriser-lentreprise-705x480.jpg 705w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n<h3><\/h3>\n<h3><strong>Zweck von Unternehmensaudits<\/strong><\/h3>\n<p>Due-Diligence-Pr\u00fcfungen und Unternehmensaudits dienen in erster Linie dazu, dem \u00dcbernehmer die M\u00f6glichkeit zu geben, sich zur Durchf\u00fchrbarkeit der Unternehmens\u00fcbertragung beziehungsweise zur Ermittlung des Unternehmenswerts zu \u00e4u\u00dfern.<\/p>\n<h3><strong>Zu welchem Zeitpunkt kommen sie zum Einsatz?<\/strong><\/h3>\n<p>Due Diligence und Audits des Unternehmens k\u00f6nnen entweder vor der Formalisierung der Vereinbarung der Parteien im Rahmen eines Vertragsprotokolls oder danach erfolgen, in der Regel als aufschiebende Bedingung f\u00fcr die Durchf\u00fchrung der im Protokoll vorgesehenen Transaktionen zum Verkauf von Wertpapieren oder zum Einstieg in das Kapital.<\/p>\n<h3><strong>Was geh\u00f6rt zu einer Pr\u00fcfung dazu?<\/strong><\/h3>\n<p>Der Umfang der Due Diligence und der Audits des Unternehmens wird von Fall zu Fall vom \u00dcbernehmer festgelegt. Im Allgemeinen werden jedoch die steuerliche, soziale und rechtliche Situation des Unternehmens, seine Buchf\u00fchrungs- und Finanzlage, die Einhaltung des Umweltrechts, die Eigentumsrechte, \u00fcber die es verf\u00fcgt (Patente, Marken, Software, Domainnamen, Technologie, &#8230;) und seine betriebliche Situation gepr\u00fcft.<\/p>\n<h3><strong>Modalit\u00e4ten<\/strong><\/h3>\n<p>Due Diligence und Unternehmensaudits werden meist von externen Pr\u00fcfern durchgef\u00fchrt, die speziell zu diesem Zweck beauftragt werden.<\/p>\n<h3><strong>Kosten<\/strong><\/h3>\n<p>Die Kosten der Pr\u00fcfung sind Gegenstand einer Diskussion zwischen den Parteien, wenn es um die \u00dcbernahme der Kosten geht. Ein ausl\u00e4ndischer K\u00e4ufer wird es vorziehen, die Audits zu kontrollieren und die entsprechenden Kosten zu \u00fcbernehmen.<\/p>\n<\/div><\/section><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Due Diligence und Audits<\/p>\n","protected":false},"author":2,"featured_media":6655,"parent":9782,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1614","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/1614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/comments?post=1614"}],"version-history":[{"count":1,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/1614\/revisions"}],"predecessor-version":[{"id":24544,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/1614\/revisions\/24544"}],"up":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/pages\/9782"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/media\/6655"}],"wp:attachment":[{"href":"https:\/\/actoria.com\/ch-de\/wp-json\/wp\/v2\/media?parent=1614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}