The division by separation of an enterprise operated by a foundation having legal capacity (section 80 of the Civil Code), or of parts of such enterprise, out of the assets of said foundation may only be implemented for purposes of the absorption of this enterprise, or parts of this enterprise, by commercial partnerships or share capital companies or for purposes of the new formation of share capital companies.
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Part 2 · Special provisions › Division 8 · Division by separation out of the assets of foundations having legal personality › Section 161
Eligibility for a division by separation
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