Can an existing Microsoft 365 tenant be handed over to another company, or does the new company need its own tenant? The new domains are already working, and the goal is to keep the existing configuration rather than migrate data.
Can an existing Microsoft 365 tenant change ownership?
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io.3mask
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First pin down what you mean by ownership. Giving the new company administrative control is one thing. Transferring the billing relationship and any contractual rights is another. Getting mail working on their domain does not answer the contract question.
Check the terms for the subscriptions and ask Microsoft or the licensing provider about the proposed transfer before assuming a new tenant is required. If the tenant can be handed over, plan the change of billing and administrative access together.
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How are the licenses purchased? Direct subscriptions, an Enterprise Agreement, and a reseller arrangement can have different issues to sort out. A reseller may also have delegated access that needs reviewing and removing as part of the handover.
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Look beyond the domain name and admin accounts. The tenant's original data location or residency is not something you can simply change as part of a handover. If the new company has residency requirements, check those against the existing tenant before investing more work in it.
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If a new tenant does turn out to be necessary, look at IntuneManagement as a possible way to help move configuration. Check which settings it supports rather than assuming it will recreate all the Conditional Access and Defender policies for you.
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io.3mask:
The licenses are bought directly from Microsoft on a company credit card. There is no reseller with delegated access.