Combination to form a partnership

With combinations, several persons combine to form a partnership. At least one of the partners transfers an existing activity, a branch of an activity or a partnership share to the new partnership. The transfer is based on a combination contract and a balance sheet must be prepared at the combination date. The transferor receives partnership rights in exchange for the assets transferred. Combination is always by singular succession.


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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