Hotel due diligence: evidence file

50 non-exhaustive preparation points, to adapt to the property and transaction. Flagged priorities are indicative.

Draft based on your declarations and records. Progress counts items with supporting references, not conformity or approval to acquire. Have technical, legal and tax matters reviewed by qualified professionals.

Documented items

0/50

Evidence referenced

Issue declared

Priority issues

To handle

Technical (10 points)

★Dated building inspection: structure, roof, facade, inspection scope and limits

★Fire safety reports and requirements applicable to the building and its operation

★Electrical inspection reports and follow-up of findings

Heating / DHW / air conditioning, equipment age and maintenance costs

★Lift inspection reports, inspecting body and maintenance contracts

Thermal insulation / current EPC class and CO2

Plumbing / hot water distribution, network condition

Ventilation and air quality reports, with reference standard and scope

★Accessibility requirements applicable to the establishment and evidence of review

IT / PMS / WiFi / systems, inventory and licence contracts

Commercial (8 points)

★ADR / occupancy / RevPAR history for the last 3 years

★Customer mix (corporate/leisure/group/OTA/direct) and top 10 clients

★Ongoing corporate contracts (renewal? exclusivities?)

OTA distribution (Booking, Expedia, direct), % and average commissions

Online reputation (Booking, Tripadvisor, Google score, last 12 months)

Loyalty / subscription / corporate programme

Direct competition (compset MPI/ARI/RGI)

Seasonality and pickup curve, peaks/troughs identified

Legal (8 points)

★Title deed, servitudes, mortgages, third-party rights

★Business and operating authorizations, activity scope and local requirements to verify

Supplier contracts (linen, F&B, maintenance), terminable?

★Commercial leases (F&B restaurant, shop), expiry and clauses

★Employment contracts and analysis of duties arising from transfer of the business

★Insurance policies, covered risks, exclusions, deductibles and amounts

★Ongoing or recent litigation (labour, commercial, tax)

Franchise / management / brand contracts, duration, royalties, exclusivity

Tax (6 points)

★VAT treatment by service and beverage; evidence of rate and tax base for professional review

Applicable local taxes, legal basis and returns to verify

★Corporate income tax, last 3 years' tax filings

★Payroll tax withholding and social contribution filings, payments and reconciliations

★Tax due diligence on acquisition structure (share deal vs asset deal)

Documented depreciation schedules and tax bases for property and furniture

ESG (8 points)

★Energy certificate and review of requirements applicable to the building and transaction

★Energy/emissions risk analysis: data, scenario, model version and limitations

5-10 year energy renovation plan + estimated CAPEX

Environmental certification (LENOZ, BREEAM, Green Key)

Water / electricity / waste consumption, sector benchmark

HR policies, equal treatment and documented indicators

Sustainable F&B sourcing (local, organic, short circuits)

Community impact (local employment, events, partnerships)

HR (10 points)

★Total workforce (FTE) and hierarchical pyramid

Absenteeism and turnover over last 3 years

★Applicable collective provisions and contracts, classifications and payroll evidence to verify

Staff delegation, social relations

★Key staff, identification of critical profiles (GM, chef)

★Training required for relevant activities and roles, evidence and deadlines to verify

Succession / transmission plan if owner-operator

Language practice (FR/LU/DE/EN), LU clientele adaptation

Leave, working time, rest and commitments to staff

Management contracts if franchise/Accor/Marriott, incentives

Chargement...