In this article, the income taxation of the transfer of a sample enterprise is examined in ten different tax legislations of European countries – all EU member states except UK. Taking into account the respective tax incentives, the sample enterprise faces the highest tax burden in the Slovak Republic and the fourth highest burden in Austria. Attractive tax regimes allow for a full exemption of the sample enterprise in Germany, France, and Ireland. Further instruments are a reduced tax rate for the transfer, distribution of income over several years, and full tax exemption for the enterprise transfer to an employee.
