Izčlenitev je v skladu z zakonom o gospodarskih družbah transakcija, s katero prenosna družba, ki z izčlenitvijo ne preneha, z univerzalnim pravnim nasledstvom prenese vse svoje premoženje ali njegove posamezne dele na nove družbe (ki se ustanovijo zaradi izčlenitve) ali prevzemne družbe, v zameno za zagotovitev deležev, ki predstavljajo kapital družbe, ki prejme premoženje. Pri tem se pojavlja vprašanje, kakšna je davčna obravnava izčlenitve v skladu z zakonm o davku od dohodkov pravnih oseb.

In accordance with the Companies Act, transfer of assets is considered to be an operation by which the transferring company can, without being dissolved, by way of universal legal succession, transfer all or a part of its assets to other newly established or already existing companies in exchange for the transfer of shares representing the capital of the company receiving the transfer. Accordingly, the question arises as to what is the tax treatment of such transfer of assets under the Corporate Income Tax Act.