After the closing the buyer is required to pay taxes due and to file the relevant declarations. Public registers affected by the transaction must also be updated, such as the National Court Register, statistical register (regon), land and mortgage register, etc.
After the closing, the buyer may conduct follow-up due diligence, particularly if at the time of the original due diligence, prior to the transaction, certain confidential items were not disclosed.
Sometimes the mechanism for calculation and payment of the price provides for an adjustment, depending on certain events or results achieved by the target after the closing. Then the operative agreement transferring title to the target will define how the parties are required to cooperate and report on the financial results. This also determines how the transaction will impact the operations of the target and how the parties will make their final settlement.