Austria · Company forms
AG Formation in Austria (Aktiengesellschaft)
We form Austrian AGs for founders based outside Austria, and say first when a GmbH is the better answer.
- EUR 70,000 share capital
- A quarter of the lowest issue amount called up
- A supervisory board of three to twenty, always
- EUR 910 state fee, or zero under NeuFöG
What an Austrian AG is, and what we do with it
This page is about the Austrian AG, the Aktiengesellschaft, a company limited by shares, governed by the Aktiengesetz and registered in the Firmenbuch. Minimum share capital is EUR 70,000 (§ 7 AktG, RIS), the statutes are always a notarial deed, and there is no simplified electronic route (§ 16 Abs. 1).
We coordinate the whole file for founders based outside Austria: the share structure, the statutes, the two boards, the capital confirmation, the formation audit and the Firmenbuch application. We are not the notary and we do not set his tariff. Still choosing? Start with the guide comparing all eight forms, including the austria limited liability company.
What AG formation includes
The form decision.
We test whether you need an AG at all, and say so plainly when the answer is a GmbH.
The share structure.
Par-value shares of at least EUR 1, or no-par shares carrying at least EUR 1 of the capital. The two may not coexist (§ 8 AktG).
The statutes.
A Notariatsakt fixing six things, among them the number of board members and the form of the company's own publications (§ 16 Abs. 1, § 17 AktG).
The two boards, in order.
The founders appoint the first supervisory board and the first auditor, by notarial record. That board appoints the first management board (§ 23 AktG).
The formation report and audit.
The founders' Gründungsbericht, the audit by both boards, and a court-appointed Gründungsprüfer where there are contributions in kind or a special advantage (§ 24, § 25).
The capital call and the confirmation.
A quarter of the lowest issue amount plus any premium (§ 28a). The proof is always a credit institution's written confirmation, never a notary escrow (§ 29 Abs. 1).
The Firmenbuch application.
Signed by every founder and every member of both boards (§ 28 Abs. 1), with the statutes, the appointment instruments, the audit reports and the specimen signatures.
NeuFöG and what follows.
The NeuFö 2 claim where the founder qualifies, then Finanzamt Österreich, the trade licence, the SVS, and the beneficial-owner filing.
When an AG is the right form, and when it is not
Most companies formed in Austria should be a GmbH. The reasons an AG earns its cost are few, and every one is in the statute rather than in a pitch.
Right: outside capital, or a listing in view. Bearer shares are open only to a company that is listed, traded on a multilateral trading facility, or whose statutes say such a listing is intended (§ 10 Abs. 1 AktG). That choice is made at drafting.
Right: shares that have to move without a notary. A registered share transfers by endorsement plus entry in the share register (§ 62 Abs. 1 AktG), against the notarial deed every GmbH transfer needs (§ 76 Abs. 2 GmbHG).
Not right: one owner, no investors, no listing. Seven times the capital, a second board of three who cannot also be the management (§ 90 Abs. 1), and a notary at every general meeting. A gmbh company austria does none of that.
Not right: you want to run the company yourself. A GmbH's shareholders instruct the managing directors (§ 20 Abs. 1 GmbHG); an AG's cannot (§ 103 Abs. 2). At GmbH scale there is the flexkapg flexco, and the lightest form of all is sole proprietorship austria.
Not right: a parent, or a company that already exists. A parent is a GmbH, a FlexCo or an AG used as a holding company austria. Already registered: Company Registration Austria: Ready-Made Companies in Austria.
How the process works
Fix the form and the share structure.
Par-value or no-par shares, how many, in what classes and at what issue price. § 8 AktG will not let the two kinds coexist.
Name, seat and address for service.
The firm name, the seat and the address the register holds for service. The object of the business is matched to the trade licence applied for.
Execute the statutes.
The Satzung is established as a Notariatsakt, and a proxy needs a publicly certified power of attorney (§ 16 Abs. 1). There is no simplified route.
Appoint the boards, in that order.
The founders appoint the first supervisory board and the auditor for the first accounts, by notarial record; that board appoints the first management board (§ 23 AktG).
Call the capital and obtain the confirmation.
A quarter of the lowest issue amount, plus the whole of any premium (§ 28a Abs. 1). The proof is always a credit institution's written confirmation (§ 29 Abs. 1).
The formation report and the audit.
The founders' Gründungsbericht, the audit by both boards, and by a court-appointed Gründungsprüfer where there are contributions in kind or a special advantage (§ 25 Abs. 2).
File with the Firmenbuch.
Signed by every founder and every member of both boards, with the full enclosure set (§ 28 Abs. 1, § 29 Abs. 2). The entry is constitutive: the AG exists from it.
After registration.
NeuFöG at the right moment, then the registrations set out on the GmbH page: Finanzamt Österreich, the trade licence, the SVS, and WiEReG within four weeks.
On timing: no statutory Firmenbuch processing deadline exists and no official average is published, so we quote no registration date. What the statute does fix is what stops an AG being registered: the court must refuse the entry where the Gründungsprüfer declare, or it is obvious, that a report is incomplete or that a contribution in kind falls not insignificantly short (§ 31 Abs. 2 AktG).
Austria · AG formation · eight steps
- 01 /
Fix the form and the share structure
Par-value or no-par shares, how many, in what classes and at what issue price.
AktG § 8 - 02 /
Name, seat and address for service
The firm name, the seat and the address the register holds for service, with the object of the business matched to the trade licence applied for.
- 03 /
Execute the statutes
The Satzung is established as a Notariatsakt. A proxy needs a publicly certified power of attorney, and there is no simplified route.
AktG § 16 Abs. 1 - 04 /
Appoint the boards, in that order
The founders appoint the first supervisory board and the auditor; that board then appoints the first management board.
AktG § 23AG only - 05 /
Call the capital and obtain the confirmation
A quarter of the lowest issue amount plus the whole of any premium, proved by a credit institution’s written confirmation.
AktG § 28a Abs. 1, § 29 Abs. 1 - 06 /
The formation report and the audit
The founders’ Gründungsbericht, audited by both boards and by a court-appointed Gründungsprüfer for contributions in kind.
AktG § 25 Abs. 2AG only - 07 /
File with the Firmenbuch
Signed by every founder and every member of both boards, with the full enclosure set. The entry is constitutive.
AktG § 28 Abs. 1, § 29 Abs. 2No statutory processing deadline - 08 /
After registration
NeuFöG at the right moment, then the registrations that follow.
- 14 days
- NeuFö 2
- 1 month
- Finanzamt Österreich and SVS
- 3 months
- GISA trade licence
- 4 weeks
- WiEReG beneficial owners
Not sure whether an AG or a GmbH fits?
Send the shareholding structure, the intended activity and whether outside capital is coming. We will say which form the file takes and why.
AG or GmbH, decision by decision
An AG buys shares that move without a notary, and a governance structure outside investors recognise. It pays for both in capital, in people and in formality.
| Decision | GmbH | AG |
|---|---|---|
| Minimum share capital | EUR 10,000, since 1 January 2024 (§ 6 Abs. 1 GmbHG) | EUR 70,000 (§ 7 AktG) |
| Smallest share amount | a contribution of at least EUR 70 (§ 6 Abs. 1 GmbHG) | a par-value share of at least EUR 1 or a multiple, or a no-par share carrying at least EUR 1 of the capital; the two kinds may not coexist (§ 8 AktG) |
| Cash in before registration | a quarter of each contribution, at least EUR 70 each and at least EUR 5,000 in total (§ 10 Abs. 1 GmbHG) | at least a quarter of the lowest issue amount plus the whole of any premium; contributions in kind in full at once (§ 28a). On EUR 70,000 issued at par that is EUR 17,500, which is arithmetic on the rule and not an amount the statute prints |
| Who may confirm the money | a credit institution, or the notary as trustee on an Anderkonto (§ 10 Abs. 2 and Abs. 3 GmbHG) | always a written confirmation from a credit institution, which answers to the company for its correctness (§ 29 Abs. 1 AktG) |
| Founding instrument | a notarial deed, or the simplified electronic route (§ 9a GmbHG) | a notarial deed, always; no simplified route (§ 16 Abs. 1 AktG) |
| Formation audit | none | both boards audit the formation, and a court-appointed Gründungsprüfer as well in the contribution-in-kind and special-advantage cases (§ 25 AktG) |
| Who manages | one or more managing directors, natural persons (§ 15 Abs. 1 GmbHG) | a management board of one or more natural persons; a legal person cannot serve (§ 70 Abs. 2, § 75 Abs. 2 AktG) |
| Who appoints and removes them | the shareholders | the supervisory board, for at most five years, removable only for good cause (§ 75 Abs. 1 and Abs. 4 AktG) |
| Who may instruct them | the shareholders, by resolution (§ 20 Abs. 1 GmbHG) | nobody. The board runs the company on its own responsibility (§ 70 Abs. 1) and the general meeting decides a management question only when asked to (§ 103 Abs. 2) |
| Supervisory board | only at the § 29 Abs. 1 GmbHG thresholds | always, three natural persons, up to twenty (§ 86 Abs. 1 AktG) |
| Share transfer | a full Notariatsakt (§ 76 Abs. 2 GmbHG) | endorsement plus entry in the Aktienbuch (§ 62 Abs. 1, § 61 AktG) |
| General meeting formalities | an ordinary resolution needs no notary | every resolution needs notarial minutes to be valid, and a certified copy goes to the register (§ 120 AktG) |
| Shareholders on the public register | yes, by name and date of birth (§ 5 Z 6 FBG) | no, except a sole shareholder (§ 35 Abs. 1 AktG) |
| Beneficial-owner filing | exempt while every shareholder is a natural person (§ 6 Abs. 2 WiEReG) | no exemption exists for this form (§ 1 Abs. 2 Z 3 with § 6 WiEReG) |
| First registration, court fees | EUR 47 + EUR 475 = EUR 522 | EUR 130 + EUR 780 = EUR 910 |
| Minimum corporate income tax | EUR 125 a quarter, EUR 500 a year | EUR 875 a quarter, EUR 3,500 a year, being 5 percent of a quarter of the statutory capital (§ 24 Abs. 4 Z 1 KStG) |
The AG column is the Aktiengesetz and the GmbH column the GmbH Act, set out in full on the GmbH page. Court fees are Tarifpost 10 Z I from 1 August 2026, and the two minimum-tax figures are arithmetic on § 24 Abs. 4 Z 1 KStG rather than amounts it prints.
The two boards, and who answers to whom
An AG has three organs and a fixed chain between them. This is the part of the form that cannot be drafted away.
| Organ | What it does | Who chooses it | For how long | What it cannot do |
|---|---|---|---|---|
| Hauptversammlung, the general meeting | resolves in the cases the act or the statutes name, elects the supervisory board, adopts the accounts where the supervisory board has not approved them, and resolves on the profit and on discharge (§ 103 Abs. 1, § 87 Abs. 1, § 104 Abs. 2 and Abs. 3) | the shareholders | meets at least once a year, in the first eight months of the financial year (§ 104 Abs. 1) | decide a question of management, unless the management board asks it to, or the supervisory board does for a transaction reserved to its consent (§ 103 Abs. 2) |
| Aufsichtsrat, the supervisory board | supervises the management, may demand a report at any time, inspects the books and the assets, and consents to fifteen classes of transaction from acquiring a business to applying for a listing (§ 95 Abs. 1 to Abs. 5) | elected by the general meeting; removal before term needs at least three quarters of the votes cast, and a 10 percent minority may ask the court to remove a member for good cause (§ 87 Abs. 1, Abs. 8, Abs. 10) | to the end of the meeting that grants discharge for the fourth financial year after the election; the first board only to the first meeting held a year after registration (§ 87 Abs. 7 and Abs. 9) | manage. Measures of management cannot be delegated to it (§ 95 Abs. 5), and its members cannot sit on the management board or run the business as employees (§ 90 Abs. 1) |
| Vorstand, the management board | runs the company on its own responsibility, as the good of the undertaking requires having regard to the interests of the shareholders, the employees and the public (§ 70 Abs. 1) | appointed by the supervisory board; a legal person or a partnership cannot be a member (§ 75 Abs. 1 and Abs. 2) | at most five years, renewable, with the supervisory board chairman's written confirmation (§ 75 Abs. 1) | be removed at will. Only for good cause: gross breach of duty, incapacity to manage properly, or withdrawal of confidence by the general meeting other than on manifestly improper grounds (§ 75 Abs. 4) |
| What becomes public, and where | Provision |
|---|---|
| Every supervisory board member by name and date of birth, with the chairman and his deputies, in the register entry itself | § 32 Abs. 1 AktG |
| The issue price of the shares, and the founders by name and date of birth, in the publication of the entry | § 33 Abs. 1 Z 2 and Z 3 AktG |
| A notice that the documents filed, "namentlich die Prüfungsberichte", may be inspected at the court | § 33 Abs. 2 AktG |
| The Gründungsprüfer's report itself: "Jedermann kann den Bericht beim Gericht einsehen" | § 26 Abs. 3 AktG |
| On a formation with contributions in kind, an opening balance sheet, published within three months of registration and filed with the register | § 33 Abs. 3 AktG |
| A certified copy of the notarial minutes of every general meeting, filed without delay | § 120 Abs. 1 and Abs. 4 AktG |
| The annual accounts, within nine months of the balance sheet date; for a large AG they are retrievable free of charge | § 277 Abs. 1 UGB |
| The beneficial owners, with no exemption available to this form | § 1 Abs. 2 Z 3 with § 6 WiEReG |
| The form of the company's own publications, fixed in the statutes; a statutory publication goes into the gazette the act names, and the statutes may add other outlets including electronic media | § 17 Z 6 and § 18 AktG |
| Composition rules the statutes cannot override | What applies |
|---|---|
| Gender floor, company not listed | at least 30 percent of each sex, but only where the company permanently employs more than 1,000 people, the board has at least six capital representatives, and at least 20 percent of the workforce is of that sex (§ 86 Abs. 7 AktG) |
| Gender floor, listed company | at least 40 percent of each sex (§ 86 Abs. 6a). An election or delegation in breach of either floor is void (Abs. 8) |
| Mandate cap | nobody may join who already sits on ten supervisory boards of Kapitalgesellschaften, a chairmanship counting double (§ 86 Abs. 2 Z 1) |
AktG § 86 for the supervisory board, in the version in force from 30 June 2026, and AktG § 103 for what the general meeting may decide. §§ 70, 75, 87, 90, 95 and 104 are cited in the table.
Austria · AG · who answers to whom
- Organ 1
Hauptversammlung
The general meeting. Resolves in the cases the act or the statutes name.
AktG § 103 Abs. 1
- ↓elects · § 87 Abs. 1
- Organ 2
Aufsichtsrat
The supervisory board. Supervises the management and consents to fifteen classes of transaction.
AktG § 95 Abs. 1 to Abs. 5
- ↓appoints and removes · § 75
- Organ 3
Vorstand
The management board. Appointed for at most five years; a legal person cannot be a member.
AktG § 75 Abs. 1
Runs the company on its own responsibility, as the good of the undertaking requires.
AktG § 70 Abs. 1
↑ Back to the general meeting (dotted)
§ 103 Abs. 2: the general meeting may decide a question of management only on the management board’s own request.
What the Austrian state charges
These are court fees fixed by statute, not our fees. The application fee is owed once per filing whatever the outcome, and our own fee is quoted on request.
| Item | From 1 August 2026 | Previous, from 1 April 2025 | Tariff reference |
|---|---|---|---|
| Eingabengebühr, application fee, AG or SE first registration | EUR 130 | EUR 123 | TP 10 Z I lit. a Z 4, Anm. 3 |
| Eintragungsgebühr, registration fee, AG or SE | EUR 780 | EUR 738 | TP 10 Z I lit. b Z 4, Anm. 8 |
| AG first registration, total | EUR 910 | EUR 861 | the two rows above |
| Paper filing instead of electronic legal communication | EUR 24 | EUR 23 | TP 10 Anm. 1 |
| Later amendment of the statutes | EUR 70 | EUR 66 | TP 10 Z I lit. c Z 10, Anm. 15 |
| Capital increase or reduction | EUR 222 | EUR 210 | TP 10 Z I lit. c Z 1, Anm. 12 |
| Merger, demerger or squeeze-out, and a conversion under the AktG, the SEG or § 26 FlexKapGG | EUR 479 | EUR 453 | TP 10 Z I lit. c Z 5, Anm. 14 |
| GmbH first registration, for comparison | EUR 47 + EUR 475 = EUR 522 | EUR 44 + EUR 449 | TP 10 Z I lit. a Z 5 and lit. b Z 5, Anm. 2 and 9 |
| Qualifying new business under NeuFöG | EUR 0 | EUR 0 | § 1 Z 3 NeuFöG |
| The tax that follows from the form | What applies |
|---|---|
| Minimum corporate income tax | 5 percent of a quarter of the statutory minimum capital, for every full calendar quarter of unlimited liability. For an AG that is a quarter of EUR 70,000, so EUR 875 a quarter and EUR 3,500 a year. Both figures are arithmetic on the formula in § 24 Abs. 4 Z 1 KStG, not amounts the statute prints |
| The reduced first-years amount | it no longer exists: § 24 Abs. 4 Z 3 KStG was repealed by BGBl. I Nr. 200/2023, so the full amount applies from year one. Minimum tax above the actual liability is credited like an advance payment, without a time limit (Z 4) |
| Corporate income tax | 23 percent for calendar years from 2024, and 24 percent for 2023 (§ 22 Abs. 1 KStG) |
| Corporate income tax from 1 January 2028 | 23 percent stays, and income above EUR 1,000,000 is taxed at 24 percent (§ 22 Abs. 1 KStG, BGBl. I Nr. 62/2026) |
| Books and accounts | Book III of the UGB applies to every corporation with no threshold; the accounts are prepared within the first five months and disclosed at the latest nine months after the balance sheet date (§ 189 Abs. 1 Z 1, § 222 Abs. 1, § 277 Abs. 1 UGB) |
| The audit | an AG's accounts are always audited. The exemption in § 268 Abs. 1 UGB reaches only small GmbHs that are not required to have a supervisory board, and an AG always has one (§ 86 Abs. 1 AktG). That conclusion is a reading of two acts together, not a sentence either of them contains |
Gerichtsgebührengesetz Tarifpost 10 Z I as raised by BGBl. II Nr. 227/2026 from 1 August 2026, in the version in force from 1 October 2026. The two AG lines read, verbatim, "bei Aktiengesellschaften und Europäischen Gesellschaften (SE)".
Want the share structure checked before the notary drafts it?
Send the intended share classes, the issue price and who is taking what. We will say what the statutes have to contain and what the register court will look for.
What you will need to supply
- Photo identification for every founder and every member of both boards.
- Confirmation that no board member is disqualified under § 75 Abs. 2a or 2b AktG.
- A publicly certified power of attorney wherever anyone signs by proxy.
- A specimen signature for each management board member.
- Register extract and articles of any corporate founder, certified and translated.
- The proposed firm name, the seat and the address for service.
- The object of the business, matched to the trade licence applied for.
- The share structure: par value or no-par, number, classes, issue price.
- For a formation in kind: the assets, their valuation and the contracts.
- The beneficial ownership behind every founder, nominee arrangements included.
What an AG puts on the public record, and what it costs to run
None of this is optional and none of it can be drafted away. It is the running cost of the form.
The bank confirmation has no notary alternative.
A GmbH may park the capital on the notary's Anderkonto (§ 10 Abs. 2 GmbHG). An AG may not: § 29 Abs. 1 AktG says the proof is always a credit institution's written confirmation.
Four people, and three of them cannot be you.
A management board of at least one (§ 70 Abs. 2) appointed by a supervisory board of at least three (§ 86 Abs. 1), with § 90 Abs. 1 stopping anyone sitting on both.
A notary at every general meeting.
Every resolution needs notarial minutes to be valid, and the board files a certified copy with the Firmenbuch without delay (§ 120).
The formation file is audited, and part of it is public.
The founders' report, both boards' audit, and in the contribution-in-kind cases a court-appointed auditor whose report anyone may inspect at the court (§ 26 Abs. 3).
No beneficial-owner exemption, and no audit exemption.
WiEReG § 6 grants the exemption to an OG, a KG, a GmbH, a FlexCo and six further kinds of entity, never to an Aktiengesellschaft (§ 1 Abs. 2 Z 3).
How this page is kept accurate
Last updated 17 September 2026. Every figure is cited to the Austrian statute it comes from, by paragraph, with the gazette reference and the date it took effect. Two figures are arithmetic on a statutory formula rather than amounts the statute prints, and both say so. Our own fee is quoted on request.
Frequently asked questions
What does AG stand for, and is the Austrian AG the same as a German one?
AG stands for Aktiengesellschaft, a company limited by shares. The Austrian AG is a different company under different law from the German one: the Austrian Aktiengesetz governs it and it is registered in the Firmenbuch rather than the Handelsregister. Minimum share capital is EUR 70,000 (§ 7 AktG), against EUR 10,000 for an Austrian GmbH since 1 January 2024.
What is the difference between an AG and a GmbH in Austria?
Three differences decide it. Capital: EUR 70,000 (§ 7 AktG) against EUR 10,000 (§ 6 Abs. 1 GmbHG). Share transfer: a registered share moves by endorsement (§ 62 Abs. 1 AktG), a GmbH share only by a full notarial deed (§ 76 Abs. 2 GmbHG). Control: GmbH shareholders instruct the managing directors by resolution (§ 20 Abs. 1 GmbHG), and an AG's shareholders cannot (§ 103 Abs. 2 AktG).
How much share capital does an Austrian AG need, and how much has to be paid in before registration?
Share capital is at least EUR 70,000 (§ 7 AktG). Before the filing, the called-up amount must cover at least a quarter of the lowest issue amount plus the whole of any premium (§ 28a Abs. 1), and contributions in kind go in full at once. On EUR 70,000 issued at par a quarter is EUR 17,500, which is arithmetic on the rule and not an amount the statute prints.
Can one person form an Austrian AG?
Yes. § 2 Abs. 2 AktG requires that one or more persons take shares when the statutes are established, and it says persons rather than natural persons, so a company can be the sole founder. § 35 Abs. 1 then makes the filing state that all the shares belong to one shareholder, with that shareholder's name and date of birth or register number. The two boards still need their own people.
Can a foreigner form an Austrian AG without living in Austria?
Company law imposes no residence or nationality condition on a founder, a shareholder, a management board member or a supervisory board member. The practical constraint is different: the capital confirmation must come from a credit institution (§ 29 Abs. 1 AktG), so a bank relationship has to exist before the company can be registered. Trade law, not company law, is what can force an Austrian presence.
Can the share capital be confirmed by a notary's escrow account, as it can for a GmbH?
No, and this is the difference that decides whether a non-resident can form an AG at all. For a GmbH the deposit may sit on the notary's Anderkonto (§ 10 Abs. 2 GmbHG). For an AG, § 29 Abs. 1 AktG says the proof that the board may freely dispose of the money is always to be furnished by a written confirmation from a credit institution, which answers for it.
Does an Austrian AG have to have a supervisory board, and how many people does the form take?
Always. The supervisory board consists of three natural persons and the statutes may raise that to at most twenty (§ 86 Abs. 1 AktG). A management board of at least one runs the company (§ 70 Abs. 2), and § 90 Abs. 1 stops a supervisory board member from being a management board member at the same time. So the organs take four different people at the minimum.
Can the shareholders tell the management board what to do?
No. The management board runs the company on its own responsibility, as the good of the undertaking requires having regard to the interests of shareholders, employees and the public (§ 70 Abs. 1 AktG). The general meeting decides a question of management only if the management board asks it to, or the supervisory board does for a transaction reserved to its consent (§ 103 Abs. 2).
How does a share in an Austrian AG change hands?
A registered share is transferred by endorsement (§ 62 Abs. 1 AktG), and the certificate is presented to the company so the acquirer can be entered in the Aktienbuch. The company checks the chain of endorsements but not the signatures. Only the person entered there counts as a shareholder towards the company (§ 61 Abs. 2). The statutes may require the company's consent, refusable only for good cause.
Can an Austrian AG issue bearer shares?
Only in three cases. § 10 Abs. 1 AktG allows bearer shares where the company is listed, where its shares are traded on a multilateral trading facility with its knowledge, or where the statutes provide that such a listing or trading is intended. They may be issued only once the issue price is paid in full, and must be securitised in a global certificate deposited with a securities depository.
What does the Austrian state charge to register an AG, and what is the minimum corporate tax?
EUR 130 for the application and EUR 780 for the entry, so EUR 910, under Gerichtsgebührengesetz Tarifpost 10 Z I lit. a and lit. b Z 4 in the amounts in force from 1 August 2026 (BGBl. II Nr. 227/2026). NeuFöG waives court fees for a qualifying new business. Minimum corporate income tax is 5 percent of a quarter of EUR 70,000 under § 24 Abs. 4 Z 1 KStG.
When is a GmbH or a FlexCo the better choice than an AG?
Whenever nothing the AG adds is needed. With one owner, no outside investors and no listing in view, the AG costs seven times the capital, a second board of three who cannot also be the management, a notary at every general meeting, and an audit that can never be waived. For employee shares or a cap table that moves at small scale, the FlexCo does it at EUR 10,000.
Start your Austrian AG
Tell us who the founders are, what the company will do, and where the capital is coming from. You get the form recommendation, the documents and the state fees in writing.