Checklist

Closing

At closing the purchase agreement is actually completed. This checklist guides you through the steps that must be done on the completion day.

Closing is the day when the conditions precedent are fulfilled, the purchase price flows and ownership passes over. So that nothing is left undone, the steps are worked through in a schedule and recorded in the closing memorandum.

This checklist is a guide and does not replace an assessment of the individual case. It helps you to prepare completion in a structured way and not to forget anything essential.

Work through the completion steps. You can tick off each point; the status is stored on your device. Use the buttons to print or reset the list.

What matters legally

The assignment of GmbH shares is only effective with a notarial deed (§ 76 GmbHG). Ownership and representation towards third parties regularly change only upon registration in the company register (§§ 10, 11 UGB), which is why the company register filing is part of completion.

The flow of money is often secured via a trust or escrow account so that payment and transfer occur step by step. Which steps are needed in which order on the completion day depends on the structure and conditions precedent of the individual case.

This checklist is a general guide to the Austrian legal position (as of June 2026) and makes no claim to completeness or legal certainty. It does not replace advice in the individual case and is not a finished legal document.

Go deeper

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Your law firm

BRANDAUER Rechtsanwälte

Salzburg law firm for corporate, company and transaction law

Every transaction is handled by a coordinated team of lawyers, legal staff and specialists. In company acquisition matters we look at structure, contract, tax and liability together.