Division of a corporation

There are two types of division:

  • The transfer of all of a corporation's assets to at least two corporations, resulting in its dissolution, is called separation.
  • However, if only one branch of activity is transferred to another corporation and the transferor company continues to operate, that is called partial division.

All of the rights and obligations are transferred to the transferee legal entity by universal succession.


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

Under certain conditions, the transfer of assets is treated as tax-neutral. Otherwise liquidation and exchange tax is payable; any losses can be transferred for tax purposes.

During division, a division decision must be made and a division plan and division report prepared. An audit report and certain supporting documents are also required.

Translated by the European Commission
Last update: 18 January 2021

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

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