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ARTICLE · 08 JUNE 2005

Austrian Mergers and Acquisitions Review

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Austrian Mergers and Acquisitions Review

AustriaFinance and Banking
Christian Herbst
Christian Herbst
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Originally published by Law Business Research in their 'Getting the Deal Through' series.

Form

What form do business combinations take?

Business combinations for the most important forms of separate legal entities, ie private limited companies (Gesellschaft mit beschränkter Haftung - GmbH) and joint stock corporations (Aktiengesellschaft - AG) include:

  • mergers and other reorganisations,
  • acquisitions (sales) of shares and assets; and
  • cooperation structures.

Mergers and other reorganisations

While the relevant special tax provisions are largely concentrated in the Reorganisation Tax Act (UmgrStG), the corporate law provisions are to be found in various laws (see 2 below):

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