Overview

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.

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