Cross-border transfers of registered offices of foreign companies to Austria have been generally permitted since a decision by the Austrian Supreme Court. However, some requirements must be taken into account in practical implementation. In the following, these requirements and the implementation are explained from a practical perspective using the example of the cross-border transfer of the registered office of a GmbH from Germany to Austria.

In the Decision 6 Ob 224/13 d of April 10, 2014, the Supreme Court (OGH) fundamentally affirmed the admissibility of a cross-border infringement of the seat. In doing so, the Supreme Court refers to the case law of the European Court of Justice (ECJ) in its decisions “Cartesio” (C-210/06) and “Vale” (C-378/10) and to the principles for the transfer of registered office developed therein.
You can find detailed information about this and what measures need to be implemented below inour newsletter .

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