Merger Into a Civil Law Partnership: Taking into account the 2015 GesbR Reform Act.DE

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.