Source-cited draft: company formation & entity choice for Austria (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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GmbH (Gesellschaft mit beschränkter Haftung)
Private limited liability company — the most common form for SMEsGmbH-Gesetz (GmbHG), https://startup.usp.gv.at/en/gruendung
AG (Aktiengesellschaft)
Stock corporation, suitable for larger enterprises and listingAktiengesetz (AktG), https://startup.usp.gv.at/en/gruendung/ueberlegungen-im-vorfeld/weitere-informationen/aktiengesellschaft
FlexCo / FlexKapG (Flexible Kapitalgesellschaft)
New flexible company form introduced 1 January 2024; designed for startups (e.g. enterprise-value shares)Flexible-Kapitalgesellschafts-Gesetz (FlexKapGG), https://investinaustria.at/en/blog/flexco-a-new-legal-entity-in-austria/
GmbH minimum share capital
EUR 10,000 (reduced from EUR 35,000 effective 1 January 2024); at least EUR 5,000 paid in cash on formationGmbH-Gesetz (GmbHG), https://siba-wirtschaftskanzlei.de/en/blog/austrian-limited-liability-company-minimum-capital/
FlexCo minimum share capital
EUR 10,000 (minimum EUR 5,000 cash contribution)Flexible-Kapitalgesellschafts-Gesetz (FlexKapGG), https://investinaustria.at/en/blog/flexco-a-new-legal-entity-in-austria/
AG minimum share capital
EUR 70,000 (at least one quarter paid in on formation)Aktiengesetz (AktG), https://startup.usp.gv.at/en/gruendung/ueberlegungen-im-vorfeld/weitere-informationen/aktiengesellschaft
The most common Austrian business vehicles are the GmbH (limited liability company), the AG (stock corporation), and the FlexCo/FlexKapG (flexible company introduced in 2024). Companies are entered in the commercial register (Firmenbuch) and require a notarial deed of incorporation.
Other Austria computations in the OpenAccountants Tax Library.
Incorporation deed
Articles of association must be executed as a notarial deed (a simplified electronic single-shareholder GmbH founding is available)GmbH-Gesetz (GmbHG), https://startup.usp.gv.at/en/gruendung
Commercial register (Firmenbuch) entry
Legal existence arises on registration in the Firmenbuch at the competent regional courtFirmenbuchgesetz (FBG) / Unternehmensgesetzbuch (UGB), https://startup.usp.gv.at/en/gruendung
Typical incorporation timeline
Around 1–3 weeks once notarial deed, bank capital confirmation and Firmenbuch filing are in place (approx — confirm)GmbH-Gesetz (GmbHG), https://startup.usp.gv.at/en/gruendung
Typical formation cost
Notary, court and registration fees commonly EUR 1,000–3,000 for a standard GmbH (excluding share capital) (approx — confirm)Gerichtsgebührengesetz (GGG) / notarial tariff, https://startup.usp.gv.at/en/gruendung
Annual financial statements filing
Corporations must file annual accounts with the Firmenbuch within 9 months of the financial year-endUnternehmensgesetzbuch (UGB), https://taxsummaries.pwc.com/austria/corporate/tax-administration
Tax registration on formation
New companies register with the tax office for a tax number and (if applicable) a VAT identification number (UID) via FinanzOnlineBundesabgabenordnung (BAO) / Umsatzsteuergesetz (UStG 1994), https://www.usp.gv.at
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