A prosperous and sophisticated business centre and a traditional trading bridge to Eastern Europe and the Balkans, Austria actively welcomes foreign investors considering company formation in the country. Setting up a company here is physically very easy, there is plenty of office and industrial space available, both for short and long term let and we can provide serviced office facilities. However there are important procedural issues to contend with.

The company, which may be a Partnership or Corporation must be registered. For the incorporation of a Limited Liability Company [GmbH] or a Stock Corporation [AG], this involves paying a nominal share capital. Compliance with Austria’s “Gewerberecht”, or “Professional Requirements” for businesses is also mandatory.

Other forms of corporate available are:

  • Stock Corporation (AG): minimum amount of share capital is €70,000 and at least two shareholders are required.
  • General Partnership (OHG): unlimited liability for all partners.
  • Limited Partnership (KG): unlimited liability for at least one partner.
  • Registered Civil Law Partnership (EEG): similar to OHG or KG but suitable for small companies and partnerships.
  • Cooperative (Genossenschaft): legal entity with flexible membership, no fixed capital, not primarily for profit.
  • Foreign Branch: GmbH and AG companies based abroad may establish a branch in Austria

If you’re considering how to buy a Shelf Company in in Austria then please contact us for expert advice and information.

A detailed Summary of Austrian Corporate Taxes can be found here.