Relocation of a business to another EU Member State

When assets are transferred across borders, for example when a company moves its registered office abroad or from another country to Austria, certain fiscal rules must be complied with.

Hidden reserves accrued in Austria are taxable when assets, parts of a company or entire companies are transferred abroad. Equally, hidden reserves accrued abroad should be neutralised in the case of transfers to Austria.

More detailed information can be obtained from the competent tax office (→ BMF).^{German text}

As regards staff, it must also be taken into account that the relocation may be considered as a cross-border transfer of holdings. In such cases, the legislation on the transfer of holdings may apply.

Further information that may be relevant when relocating a company to another EU Member State can be found at startup.usp.gv.at:

• Professional Qualifications from other EU/EEA Member States and Switzerland
• EEA-permits – issue

Further information concerning this matter can also be found at USP.gv.at:

• Relocation
• Freedom to provide services
• EU-Services Directive
• Index of registers
• Dissolution of a business