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This content was last reviewed around October 2021.

Remark: Austria is a member of the European Union. Please refer to the section "European Union" under Quick Links below to learn more about the implications with respect to the European rules that apply in the field of restructuring and insolvency. Austria has implemented the European Restructuring Directive in a law called (ReO,) which entered into force in July 2021. Please see below in "Restructuring regime under ReO" for more details.