Restructuring in the strict sense

Restructuring changes the legal form of a business, transferring assets (activities or branches of activity) to a new legal entity.


In general, these rules apply to all entrepreneurs from EU Member States in Austria.


In some cases, restructuring entails a transfer of all rights and obligations by universal succession. Rights and obligations are then transferred to the new legal entity in a single deed.

In other cases, businesses or assets are transferred by singular succession, which means that each right is transferred separately. The transfer of real estate must then be registered in the land register and is subject to real estate transfer tax and a registration fee. The disclosure requirements under company law must also be fulfilled and all parties to the contract must agree to the transfer.

The legal entity acquiring the assets is entitled to continue to use the company name (the trade name). The mandatory details on business documents and the website must be amended accordingly.

Translated by the European Commission
Last update: 6 February 2023

Responsible for the content: Federal Ministry of Labour and Economy

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