The sale of a company under lease ? problems concerning the descent of legal positions and liabilities(by Nora Frizberg)In the austrian law there are several regulations concerning the transfer of companies, for example articles 38 and 39 UGB, 1409 ABGB, 14 BAO, 67 ASVG, and articles 3 and 6 AVRAG. Usually, whether or not these regulations are applicable is more or less unambiguous; but when the transferred company is under lease, this raises problems. Therefore, I want to discuss some of those problems in this thesis. The first chapter gives an overview over the transfer of companies and the lease of companies in general. It also discusses the first important question in this context, that is to say what happens with the lease itself, when the leased company is sold. The second chapter discusses the presentation of a transfer of a living company when a company under lease descents, since this is postulated by all of the mentioned regulations (except for articles 3 and 6 AVRAG). Therefore, if the transfer of a living company is negated, the mentioned articles are not applicable. In the third and the fourth chapter I will examine the individual premises of the mentioned articles as well as the meaning of their applicability or non-applicability. The third chapter treats regulations concerning the descent of legal positions and, finally, the fourth chapter discusses artiles concerning liabilities when a company under lease is sold.