Company registration in Austria

Registration fee is from 10000 €

Registration period — 3-5 weeks

Minimum authorized capital - 35 000 EUR

Remote opening — no

Financial statements — yes

The Republic of Austria is a federal state in Central Europe. The capital is the city of Vienna. In 1955, Austria declared its permanent neutrality and non-alignment with any military blocs, and today the country is an active member of the UN and the EU.

Maira Consult recommends using a company registered in Austria as a holding, financial or investment company to manage assets and property, as well as to carry out trading activities, provide logistics and transport services in Europe, and provide consulting and professional services.

Peculiarities of company registration in Austria

Austrian law allows for the registration of a GmbH with a preferred share capital. In this case, the minimum capital during the first 10 years of the company's operation is EUR 10,000, and after this period it must be increased to EUR 35,000. This scheme may be interesting both for those who plan to set up an onshore company in Austria and for those who want to take advantage of the benefits of offshoring in Austria.

The members (shareholders) of a GmbH are not liable for the company's obligations and bear the risk of losses associated with the company's activities only to the extent of their shares in the charter capital of the company. However, in the case of a GmbH's bankruptcy, the shareholders are jointly liable for the company's debts with all their assets. Also, if an Austrian GmbH takes out a loan, the company's shareholders are personally liable for it.

Start a business in Austria with professional support! We will help you register a company or open an enterprise of any format - be it an offshore or onshore organization. Our experts will provide consultations and services on all aspects of doing business in Austria, from registration to management. Open a company in one of the most stable economic regions of Europe quickly and easily - with us!

Austria advantages

1

Possibility to open an account in Austrian banks

2

Tax incentives for newly established companies for 5 years

3

Developed economy of the EU country

4

Stable currency and high reputation

General Information

Registration Features

Austrian law distinguishes two main forms of companies that are most popular for starting a business in Austria: a limited liability company (GmbH) and a joint-stock company (Aktiengesellschaft, AG). Most often, the GmbH is the most popular choice for registering a company in Austria.

Company Name

The name of the company must contain a word, phrase, or abbreviation indicating its legal form, such as “GmbH” or “AG”.

Authorized Capital

The minimum authorized capital for a GmbH company is 35,000 EUR, and there is a mandatory requirement to pay it.

Director

At least one individual, no residency requirements. For the convenience of working with the Austrian authorities and to confirm that the GmbH is a tax resident of Austria, it is recommended that the company's director be an Austrian resident.

Shareholders

A company can be founded by at least one individual or legal entity, and there are no residency requirements.

Financial Reporting

GmbH companies are required to prepare and submit annual financial statements (financial year from 1 January till 31 December). The financial statements must be filed with the register no later than 9 months after the end of the financial year. An audit of the activities of an Austrian GmbH may be conducted at the request of the shareholders. An audit is mandatory if two of the following criteria are met 1. The total assets of the company exceed EUR 4.84 million 2. Turnover exceeds EUR 9.68 million 3. The number of employees exceeds 50 people.

Taxation

Austria considers a legal entity to be its tax resident if the company is managed and controlled from Austria or if the company is incorporated in Austria. All income derived from business activities, capital gains or passive investments is subject to taxation. For those who are planning to open a company in Austria, it is worth knowing that for a GmbH, the corporate income tax is 25% for the reporting financial period, and the minimum tax amount for a GmbH is 1,750 EUR. For newly established GmbH companies, the minimum tax for the first 5 years is 500 EUR, and for the next 5 years - 1,000 EUR. Starting a business in Austria is profitable due to the transparent tax system, where the standard VAT rate is 20%. For both offshore in Austria and onshore in Austria, these conditions create an attractive environment for business development.

Confidentiality

The state register is open, information about the director, shareholder, and the size of the company's share capital is publicly available. The register of beneficiaries is open for public access.

Stages of company registration

01

Choosing the name and form of the company

The most convenient form of company for a foreign founder (non-resident) is a limited liability company (GmbH). To register a company in Austria, you must first make a request to the Trade Register of Companies to verify the name. As soon as the name is confirmed, corporate documents are being prepared.

02

Preparation and collection of documents

Each business participant must provide a passport and proof of residence address (utility bill). Information on the authorized capital of the GmbH company is also provided at this stage.

03

Identification of company participants

Before registering an Austrian company in the Commercial Register, a shareholders' meeting is held in the presence of a notary public in Austria and shareholders sign the statutory documents. Further a GmbH account is opened in an Austrian bank and the amount of the share capital is deposited. After the bank confirms that the amount of the share capital has been credited, the documents for the registration of the GmbH are submitted to the Commercial Register.

04

Formation of the share capital (if necessary)

The minimum authorized capital of a GmbH is EUR 35,000. Before starting registration, it is necessary to pay at least 50% of the authorized capital. After registering the company in Austria, the amount of the authorized capital can be used for the needs of the company.

05

Company registration

The process of registering a company in Austria generally takes 3 to 5 weeks from the date of receipt of the required set of documents and depending on the workload of the Commercial Register.

06

Receiving of corporate documents

As soon as a company is registered in Austria, the registry issues ready corporate documents with the appropriate stamps.

07

Legalization of documents (if necessary)

If necessary, the documents of the Austrian organization are transferred for legalization and affixing of the apostille.

08

Delivery of corporate documents

Originals of corporate documents of an Austrian company are sent by courier service.

Answers to the Most Common Questions:


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