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Austrian tax law provides various reorganisation tools
for companies in an economic crisis. Among others, these include
shareholder contribution (in the broad sense), debt/equity swap,
debt waiver, assumption of debt, letter of comfort, participation
right, capital decrease, surety/guarantee, assumption of
performance, silent partnership, debt mezzanine swap and
restructuring trust.
Particularly in these challenging times due to the global
COVID-19 pandemic, companies should be aware of all available
reorganisation tools. The following article provides an overview of
some of them.
Shareholder contribution (in the broad