It depends on your data to some extent. If you have a Confluence where people have used links properly, then the impact is minimal, because links within the system are based on the base url. But if people have pasted full urls to Confluence pages into their docs, these will break. So [space:page] type stuff will work, but http://baseurl/context/display/space/page type links will fail as the context part disappears. You usually have to make the business decision to say to your users "tough, this is why you should use Confluence properly, it's up to you to correct all your links", or run a mini-project to find and replace all the broken hard urls. If you do the second, then insist on replacing them properly - don't correct the context in the url, but change them to proper  based links As soon as you've changed the context and base urls and restarted, I would plan for a full re-index too. In theory, I'm not sure you need it for plain Confluence, but I suspect some macros and addons might need it. Check your user macros for any use of the base url too - I've made the silly mistake of hard coding urls into them sometimes, instead of using $baseurl (this is the same as using urls instead of  links in pages, but, of course, user macros are totally different to pages) Probably the biggest part will be that you need to consider any integrations you've got (for example if you've used a 2 way application link with JIRA, that will need updating. Or if you've got scripts that hit the old url. And so-on)
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