Division of a partnership

With division, an activity or branch of an activity, or a share in a partnership, is divided among the partners. In most cases, compensation must be paid because the activities do not correspond precisely to the participating interests. Division results in transfer by singular succession.

A division balance sheet must be prepared.


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

Translated by the European Commission
Last update: 6 February 2023

Responsible for the content: Federal Ministry of Labour and Economy

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