Merger into a civil law partnership

By Josef Bergt

The merger is not regulated in the Austrian Commercial Code (UGB) or in other company law statutes. In this book, the merger is therefore analysed from a company law perspective (UGB) and, due to its practical significance, also on the basis of the provisions of Art. IV of the Reorganisation Tax Act (UmgrStG). The merger into a civil law partnership (GesbR) is dealt with systematically, particularly taking into account the GesbR Reform Act, most of which came into force on 1 January 2015. Short digressions also deal with the merger from a tax law perspective, as well as the influences of EU law, international mergers and, last but not least, the contrarius actus of the merger - the real division.

• Format: Paperback
• Language: English
• ISBN: 6209734243
• ISBN13: 9786209734243
• Release Date: March 2026
• Publisher: Our Knowledge Publishing
• Length: 72 Pages
• Weight: 0.24 lbs.
• Dimensions: 0.2" x 6.0" x 9.0"