Cytokinesis leads to the separation of dividing cells, which in animal cells involves the contraction of an actin–myosin ring and subsequent fission during abscission. Abscission requires a series of dynamic events, including midbody-targeted vesicle secretion, specialization of plasma membrane domains, disassembly of midbody-associated microtubule bundles and plasma membrane fission. A large number of molecular factors required for abscission have been identified through localization, loss-of-function and proteomics studies, but their coordinate function in abscission is still poorly understood. Here, we review the structural elements and molecular factors known to contribute to abscission, and discuss their potential role in the context of proposed models for the abscission mechanism.