This present thesis shall display the problematic that comes within the process of the cross-border transfer of the seat of companies with the transformation of their legal form in accordance with EU law with a particular focus on the interests of creditors. Aim of this paper, is to transmit an overview over this fragmented and legally non-regulated area with the existing provisions. Since the early 90ies of the last century, the call, to create a special inner-european regulation for the transfer of the seat of companies, gets stronger. In the year 1997 a first draft for this regulation was published, but up to today, this draft stays a draft, as it didn?t get implemented in the European Union-law so far. Due to the, in articles 49 and 54 of the TFEU, provided freedom of establishment of companies, the possibility of undertaking this process has to be created by the member states of the Union. The European Court of Justice stated in former relevant cases (Cartesio and Vale), that the transfer of the seat of companies is a topic of the freedom of establishment and that therefore, and in order to execute the movement of companies in the EU, the national provisions of the affected member states, combined with the provisions for the transfer of companies seat of the Socieatas Europaea shall apply to this cases. Therefore, this paper provides the process of a companie transferring their companies seat with the transformation of their legal form in an Austrian GmbH or AG, and the opposite process, the movement of an Austrian GmbH or AG to another member state of the European Union with transformation of their legal form in one of this very member state. The last chapter deals with the particular interest of creditors of the moving company, and their special interest regarding this process.