Austria: the law in case of the transfer of companies

The Fiscal Senate justified its decision stating that according to civil law, a private limited liability company does not exist as such and cannot assume obligations and rights before its entry into the commercial register.

At the end of July the Ministry of Finance filed an appeal with the Administrative Court against these decisions endorsing the previously held opinion. The point of view of the Ministry is shared also by most of the experts in this field.

Notwithstanding the opinion of the Fiscal Administration, in case of the imminent transfer of companies it is recommendable to turn to the competent tax office asking for a written statement on this matter.

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