Spin-offs are often viewed by company management in practice as a suitable tool to respond to exogenous changes. The focus here is primarily on the potential for significant cost reductions through the outsourcing of company divisions. However, within the framework of this book, spin-offs should not be understood merely as a tool for cost management; rather, a long-term oriented spin-off management can achieve two substantial corporate objectives: fostering entrepreneurship within the company, meaning promoting entrepreneurial thinking among employees, as well as creating an organizational structure that encourages the implementation of innovations. The strategic management of targeted spin-off processes poses a significant challenge for successful and sustainable corporate governance.