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ARTICLE · 18 FEBRUARY 2026

Due Diligence In Merger And Acquisition

Due diligence in mergers and acquisitions (M&A) is a multidisciplinary verification process aimed at thoroughly examining the legal, tax, financial, and operational situation of a target company before completing a merger or acquisition transaction (M&A).

ItalyCorporate/Commercial Law

What is due diligence?

Due diligence in mergers and acquisitions (M&A) is a multidisciplinary verification process aimed at thoroughly examining the legal, tax, financial, and operational situation of a target company before completing a merger or acquisition transaction (M&A).

In international M&A transactions, corporate due diligence plays an even more strategic role, as it involves the regulations of multiple jurisdictions, aspects of private international law, and potential cross-border risks.

What is the scope of M&A due diligence?

Due diligence aims to provide the investor with a clear, complete, and reliable overview of the legal and tax situation of the target company, allowing for an informed assessment of the risks and opportunities associated with the transaction.

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