Division is the process by which an association (the division society) transfers its property to one association or several other associations (the acquiring association) through division or separation.

In case of division, the division society transfers all its property (rights and liabilities) to two or more acquiring associations and ceases to exist without liquidation proceedings.

In case of separation, the division society shall transfer part of its property (rights and liabilities) to one acquiring association or several such associations. In the case of separation, the association to be divided shall continue to exist. The acquiring association may be an existing or start-up association.

Not earlier than 3 months after publication of the notice in the official publication 'Latvijas Vestnesis', each association involved in the reorganisation shall submit documents to the Enterprise Register for reorganisation.

Members shall have the right to participate and vote remotely in a meeting of members. Read more in the Explanatory Notes on Remote participation in meetings of Members, shareholders and Members section.

In the cases specified in the Law, an application for registration of changes may be sent for inspection to the State Revenue Service. Read more about the assessment of applications received in the Enterprise Register at the State Revenue Service

^{* The statutory time limit for examining documents may be extended on the basis of Section 64, Paragraph two of the Administrative Procedure Law.}

Documents to be submitted:

• application form B6;
• a reorganisation agreement or a duly certified copy if two or more existing associations participate in the reorganisation process;
• minutes of the meeting of members or an extract thereof;
• the articles of association of the acquiring association;
• a list of the members of the board of directors of the acquiring association;
• a receipt or a copy thereof, or a printout of an Internet bank payment, or information regarding payment of the State fee.