.

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.

Caution

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

Translated by the European Commission
Last update: 9 February 2022

Responsible for the content: Federal Ministry for Digital and Economic Affairs

Rate this page and help us to improve.