This thesis analyses the handling of knowledge in the Austrian Federal Ministry of Finance. The aim is to determine how the dissemination and preservation of existing knowledge in employees’ departure processes in the Federal Ministry of Finance is ensured. Firstly, there is a theoretical part, which focuses on the basis and background of knowledge and personnel management as well as on relevant aspects. In this sense, different approaches of experts have been considered and treated in this work. Secondly, this thesis includes a practical part, based on the basis of ten qualitative interviews with executives. These are located in the federal departments, tax offices, office departments and the Federal Ministry of Finance.