Legal due diligence of companies in Poland


Grant Thornton performs due diligence investigations of companies in Poland. Comprehensive assistance in M&A transactions, including legal due diligence in Poland, is one of the key areas of our expertise.

Legal due diligence is an essential element of any transaction involving the transfer of a business or its assets. The legal analysis provides comprehensive information on the legal situation and risks related to the company or assets to be acquired in Poland.

The legal audit is usually conducted at the request of the potential buyer in order to obtain information on the legal status of the business to be acquired or its assets. Armed with the knowledge of the potential legal problems and risks, you can make an informed decision whether to enter into the transaction and you are better prepared to negotiate.

Transaction best practices also provide for vendor due diligence, i.e. a legal audit carried out at the request of the seller before entering into talks with potential investors. It offers the distinct advantage of taking full account of the legal problems related to the object of the transaction, as well as pointing you in the right direction to remedy any defects which might impact on the price the investor would be willing to pay. 

Legal due diligence includes the examination of:

  • corporate documents,
  • ownership structure,
  • major assets,
  • employment matters,
  • trade agreements,
  • contracts with financial institutions,
  • guarantees and sureties granted,
  • permits, concessions and licenses,
  • intellectual property rights,
  • court disputes.

The scope of a due diligence investigation is determined individually on the basis of the client’s business needs and intentions – we offer comprehensive legal audits of Polish enterprises, as well as audits with limited scope (e.g. only labor law or trade agreements) or subject-matter (e.g. analysis of specific real estate in Poland). Our international reach and cooperation with Grant Thornton law firms around the world also enables us to conduct legal audits of entities with subsidiaries or branches in different locations worldwide.

Due diligence deliverables – what will you get?

A legal due diligence report includes:

  • Comprehensive information about the audited Polish company, taking into account the specifics of the planned transaction and the requirements of the acquisition process.
  • Description of the identified issues with an assessment of their significance.
  • Recommendations for risk mitigation.

Due diligence – benefits related to the planned transaction


Business acquisitions present many challenges, for both the seller and the buyer. Uncertainty as to the legal status of the entity to be acquired may be a serious obstacle to achieving success in negotiations and may even result in acquiring a company or assets with hidden risks.

The comprehensive examination of the company/assets involved in the transaction, carried out by specialists from the Grant Thornton Poland Legal team, not only identifies the potential legal risks related to the scope of activity and indicates ways to minimize them, but also enables you to develop a negotiation strategy and plan the acquisition process.