Austria · Company forms
Types of Companies in Austria
which legal form to choose
Updated 17 September 2026. Every figure here is cited to the Austrian statute paragraph or official portal named beside it, every state fee carries the date it took effect, and no price for our services appears.
Short answer
Austria has eight legal forms you can enter in the Firmenbuch. A GmbH and a FlexCo each need EUR 10,000 of share capital, an AG and a Privatstiftung EUR 70,000, and an OG, a KG and a sole trader none. A branch is not a legal person. This page compares the eight; company formation austria covers the process.
The eight legal forms you can register in Austria
GmbH.
Gesellschaft mit beschränkter Haftung, the default operating company: EUR 10,000 of capital since 1 January 2024 (§ 6 Abs. 1 GmbHG), liability confined to the company, one managing director. Read how an Austrian GmbH is formed and what it costs the state.
FlexCo.
Flexible Kapitalgesellschaft, a GmbH with the capital rules relaxed (BGBl. I Nr. 179/2023, in force 2024). Where it is silent, GmbH law applies (§ 1 Abs. 2 FlexKapGG). See austrian flexco.
AG.
Aktiengesellschaft: EUR 70,000 of capital (§ 7 AktG), three organs always, and the only shares here that move without a notary. See the AG guide.
OG.
Offene Gesellschaft: at least two partners, each liable without limit and as joint and several debtors (§§ 105, 128 UGB).
KG.
Kommanditgesellschaft: one Komplementär liable without limit, one Kommanditist capped at his registered Haftsumme (§ 161 Abs. 1 UGB). Neither partnership has a page of its own.
Einzelunternehmen.
The registered sole trader: one person, no capital, personal and unlimited liability. Cheapest to register, most exposed. Read how to register as a sole trader in Austria.
Zweigniederlassung.
The branch of a foreign company, and not a legal person: the foreign entity stays the bearer of every right and duty.
Privatstiftung.
The private foundation: no owners, only beneficiaries, EUR 70,000 dedicated and a board of three. See privatstiftung.
Austrian company types compared on eight decisions
Eight forms against the eight decisions that separate them. Seven cells are empty; each carries a note number resolved in the closing section.
| Form | Capital and pay-in | Owner liability | Constitutive document | Organs and supervisory board | Share transfer | State registration cost | Accounting and audit | Non-resident sole owner and sole director |
|---|---|---|---|---|---|---|---|---|
| GmbH | EUR 10,000; EUR 5,000 in before filing | the company only | notarial deed | at least 1 managing director; board at the § 29 thresholds | notarial deed | EUR 522 | books always; audit unless small without a board | yes and yes in company law; trade law bites separately |
| FlexCo | EUR 10,000; contributions from EUR 1 | the company only, derived | notarial deed | GmbH organs, plus a board at medium size | private deed by a notary or an attorney | empty, note 1 | books always; the medium-size board closes the audit exemption earlier, derived | as GmbH, with a different WiEReG exemption |
| AG | EUR 70,000; a quarter called up | none personally | notarial deed, no simplified route | three organs always; board of 3 to 20 | endorsement, no deed | EUR 910 | books always; always audited, derived | sole shareholder yes; sole director no |
| OG | no minimum | unlimited, joint and several | no form prescribed | partners manage; no board | consent of all partners | EUR 216 | above EUR 700,000 turnover, or always in the GmbH & Co pattern | no sole owner possible; needs two |
| KG | no minimum; Haftsumme registered | Kommanditist capped, Komplementär unlimited | no form prescribed | limited partners excluded from management; no board | consent of all partners | EUR 216 | as OG | no sole owner possible; needs two of different kinds |
| Einzelunternehmen | none | personal and unlimited | none | none | empty, note 4 | EUR 102 | above EUR 700,000 turnover; registration becomes compulsory with it | one person by definition; § 39 GewO bites directly |
| Zweigniederlassung | none of its own | the foreign entity, in full | none; a filing package instead | none of its own; permanent representative if the parent is non-EU or non-EEA | empty, note 5 | EUR 910 or EUR 522 by parent | it prepares no Austrian accounts: under UGB § 280a it discloses the head office's own accounts, prepared, audited and disclosed under the parent's law, and only where they are not already retrievable through the EU register interconnection | EU or EEA parent: no resident representative needed |
| Privatstiftung | EUR 70,000 dedicated (§ 4 PSG) | empty, note 7 | notarial deed (§ 39 Abs. 1 PSG) | board of at least 3, two habitually resident in the EU or EEA (§ 15 Abs. 1 PSG) | empty, note 6 | EUR 605 | books always (§ 18 PSG); always audited by a court-appointed Stiftungsprüfer (§§ 20, 21 PSG); no disclosure | empty, note 8 |
Capital, liability, organs and transfer come from the GmbH-Gesetz, the FlexKapGG, the Aktiengesetz and the UGB; the cost column from Gerichtsgebührengesetz Tarifpost 10 Z I from 1 August 2026; the Privatstiftung column from the Privatstiftungsgesetz itself, read on 17 September 2026, which replaces the Wirtschaftskammer attribution this page carried while that act was thought unreachable.
How much share capital does each form need?
Two figures matter, and they differ: the capital the articles must state, and the cash that must be in before the court registers the company.
| Form | Minimum capital | Smallest single contribution | Cash in before registration | Paragraph |
|---|---|---|---|---|
| GmbH | EUR 10,000 Stammkapital | EUR 70 per Stammeinlage | a quarter of each cash contribution, at least EUR 70 each and at least EUR 5,000 in total | § 6 Abs. 1, § 6a Abs. 1, § 10 Abs. 1 GmbHG |
| GmbH, simplified route | exactly EUR 10,000 | one shareholder takes the whole of it | EUR 5,000 in cash | § 9a Abs. 2 GmbHG |
| FlexCo | EUR 10,000, through the GmbH referral | EUR 1; an Unternehmenswert-Anteil from EUR 0.01, payable in full on subscription | a quarter of each cash contribution, in any event at least EUR 1 | § 1 Abs. 2 GmbHG referral; § 3, § 5, § 9 Abs. 2 FlexKapGG |
| AG | EUR 70,000 Grundkapital | EUR 1 par value, or a multiple; par-value and no-par shares may not be mixed | at least a quarter of the lowest issue amount called up, plus any premium; non-cash in full; written bank confirmation | § 7, § 8, § 28a Abs. 1 and Abs. 2, § 29 Abs. 1 AktG |
| OG | none prescribed | none | none | no minimum appears in UGB §§ 105 ff. |
| KG | none prescribed; the Kommanditist's Haftsumme is registered and has no statutory floor | none | none | § 161 Abs. 1 UGB |
| Einzelunternehmen | none | none | none | no capital rule applies |
| Zweigniederlassung | none of its own; the foreign entity's capital is the only capital | none | none | the branch has no separate legal personality |
| Privatstiftung | EUR 70,000 in cash or in kind, dedicated to it | none | where the minimum is not raised in domestic cash, a court-appointed formation auditor confirms the value; dedicated cash needs a domestic bank confirmation | § 4, § 11, § 12 Abs. 2 Z 3 PSG |
A quarter of the AG's EUR 70,000 is EUR 17,500, and that is derived arithmetic: § 28a Abs. 1 AktG states the rule, not the number. One point is left open because neither text settles it: whether the EUR 5,000 aggregate of § 10 Abs. 1 GmbHG survives § 5 FlexKapGG. Only the simplified route fixes EUR 5,000 for a FlexCo. If you have seen EUR 35,000 as the GmbH minimum, that has not been the law since 1 January 2024.
Who is liable, and for how much?
GmbH. Only the company is liable, with all of its assets. A shareholder owes the contribution he subscribed, nothing more.
FlexCo. By referral: FlexKapGG has no liability provision, and § 1 Abs. 2 applies GmbH law where it is silent. Derived, not quoted.
AG. Shareholders hold shares "ohne persönlich für die Verbindlichkeiten der Gesellschaft zu haften", without personal liability for the company's debts (§ 1 AktG).
OG. No partner's liability is limited (§ 105 UGB). Partners answer without limit and as joint and several debtors, and an agreement among them does not bind third parties (§ 128).
KG. Split. The Komplementär answers without limit; the Kommanditist is capped at his registered Haftsumme (§ 161 Abs. 1 UGB), and his direct liability ends once it is paid (§ 171 Abs. 1 UGB).
Einzelunternehmen. Personal and unlimited: nothing stands between the trader and the creditor.
Zweigniederlassung. No legal personality, so the branch cannot be liable: the foreign entity answers in full, and a branch does not cap exposure at the Austrian operation.
The Privatstiftung has no card: no owner, only beneficiaries, so no owner liability to compare.
Which forms need a notary to come into existence?
Four of the eight need a Notariatsakt, a deed drawn and witnessed by an Austrian notary. A GmbH needs one for its articles (§ 4 Abs. 3 GmbHG), executable electronically under § 69b Notariatsordnung; a single founder signs a declaration of establishment instead (§ 3 Abs. 2).
A FlexCo is in the same position by referral (§ 4 FlexKapGG). An AG has no way out: § 16 Abs. 1 AktG requires the statutes to be settled as a notarial deed.
A simplified electronic route exists for a GmbH and a FlexCo and for nothing else here; who qualifies for it belongs to the GmbH page. The four positions, lightest first:
- No document at all: the Einzelunternehmen. Registration is a separate step, voluntary below the turnover threshold (§ 8 Abs. 1 UGB).
- No prescribed form: the OG and the KG, whose agreement is tied to no form.
- A filing package instead: the Zweigniederlassung. Certified signatures, the resolution establishing it, a home-register extract, translated articles, a tax clearance certificate.
- A notarial deed: the GmbH, the FlexCo, the AG and the Privatstiftung.
What does it cost to sell your stake later?
The heaviest rung is the GmbH: a transfer between living persons "bedarf es eines Notariatsaktes", needs a notarial deed (§ 76 Abs. 2 GmbHG). The same form binds any agreement to transfer in future, so options and pre-emption rights sit inside the rule; pledging does not (§ 76 Abs. 3).
Supreme Court case law extends that reach: Rechtssatz RS0059900 applies the form to transactions aimed at a future assignment and to persons who are not yet shareholders (6Ob121/05w, 6Ob180/17i, latest 25 October 2017), and OGH 4Ob517/80 adds the obligation to take over a share.
The FlexCo weakens the rule without abolishing it: a private deed drawn by a notary or an attorney is enough, and that professional checks admissibility and identity. Its Unternehmenswert-Anteil moves on written form alone (§ 9 Abs. 6 FlexKapGG), capped below 25 percent of the capital.
The lightest rung is the AG: a registered share moves by endorsement (§ 62 Abs. 1 AktG), any consent clause being refusable only for good cause. Partnerships are off the ladder, their constraint being consent rather than form (§ 124 Abs. 1 UGB). The form of the exit is fixed on the day the company is founded, and it appears in no formation quote.
Not sure which of the eight fits your case?
Tell us who the owners will be and what the company will do. We will name the forms that fit, and the constraint that rules the others out.
Share transfer · the form the law requires
- Formality 4 of 4GmbH · Notariatsakt§ 76 Abs. 2 GmbHGA notarial deed, and the same form binds any agreement to transfer in future.
- Formality 3 of 4FlexCo · Private deedDrawn by a notary or an attorneyThe professional checks admissibility and identity.
- Formality 2 of 4Unternehmenswert-Anteil · Written form§ 9 Abs. 6 FlexKapGGWriting alone, on a class capped below 25 percent of the capital.
- Formality 1 of 4AG · Endorsement§ 62 Abs. 1 AktGA registered share moves by endorsement, a consent clause being refusable only for good cause.
Partnerships sit beside the ladder rather than on it: their constraint is the consent of all partners, not the form of the instrument (§ 124 Abs. 1 UGB).
How many people does each form actually need?
GmbH and FlexCo: one. The same person can be sole shareholder and sole managing director. Only natural persons with legal capacity may be managing directors, and a disqualification runs three years after a conviction of more than six months (§ 15 Abs. 1, 1a and 1b GmbHG).
AG: four, and the figure is derived. A Vorstand of at least one (§ 70 Abs. 2 AktG) is appointed by a supervisory board of at least three natural persons (§ 86 Abs. 1). Four in the organs is arithmetic on those provisions, not a number the statute states.
OG: two. KG: two of different kinds. An OG needs two partners (§ 105 UGB); a KG one Komplementär and one Kommanditist (§ 161 Abs. 1), limited partners being excluded from management (§ 164).
Einzelunternehmen: one, by definition. The constraint on a non-resident sole trader is trade law, not company law.
Privatstiftung: three. Three natural persons on the Stiftungsvorstand, two habitually resident in an EU or EEA member state. Beneficiaries and close relatives are excluded.
When a supervisory board becomes compulsory. A GmbH needs one where capital exceeds EUR 70,000 and shareholders exceed 50, or the average workforce exceeds 300, or one of four further cases in § 29 Abs. 1 GmbHG applies. A FlexCo has one trigger a GmbH does not, medium size (§ 6 FlexKapGG), and an AG always has one.
What does the Austrian state charge to register each form?
Two fees fall due on a first registration: an application fee and a registration fee, both fixed by the legal form applied for and both owed whatever the outcome.
| Form | Application fee, lit. a | Registration fee, lit. b | Total | Tariff reference |
|---|---|---|---|---|
| Einzelunternehmen | EUR 24 | EUR 78 | EUR 102 filed electronically | Z 1, Anm. 1 and Anm. 6. Anmerkung Z 1a adds a further EUR 24 where the filing and its documents are not sent by electronic legal communication, so EUR 126 on paper |
| OG | EUR 47 | EUR 169 | EUR 216 | Z 2, Anm. 2 and Anm. 7 |
| KG | EUR 47 | EUR 169 | EUR 216 | Z 3, Anm. 2 and Anm. 7 |
| GmbH | EUR 47 | EUR 475 | EUR 522 | Z 5, Anm. 2 and Anm. 9 |
| FlexCo | no line in the tariff names it | no line in the tariff names it | empty, note 1 | FBG § 2 Z 5a, but no TP 10 Z I line |
| Privatstiftung | EUR 260 | EUR 345 | EUR 605 | Z 9, Anm. 5 and Anm. 11 |
| AG, and an SE | EUR 130 | EUR 780 | EUR 910 | Z 4, Anm. 3 and Anm. 8 |
| Branch of an Annex I company under Directive (EU) 2017/1132, or of any entity seated outside the EU | EUR 130 | EUR 780 | EUR 910 | Z 12, Anm. 3 and Anm. 8 |
| Branch of any other EU-seated entity | EUR 47 | EUR 475 | EUR 522 | Z 13, Anm. 2 and Anm. 9 |
| Paper filing, added to the application fee | EUR 24 | Anm. Z 1a with Anm. 1 | ||
| Any later amendment of the articles | EUR 70 | lit. c, Anm. 15 | ||
| Qualifying new business under NeuFöG | EUR 0 | EUR 0 | EUR 0 | § 1 Z 3 NeuFöG |
Gerichtsgebührengesetz Tarifpost 10 Z I, in the amounts raised by BGBl. II Nr. 227/2026 from 1 August 2026, read in the version in force from 1 October 2026: RIS, GGG Art. 1 § 32 with the Tarif. The application fee is owed whatever the outcome (Anm. Z 2 and Z 4). The EUR 130 in Anm. 3 is not an AG fee: it covers an AG, an SE, a branch of an Annex I company wherever seated, and a branch of any entity seated outside the EU alike. The waiver is NeuFöG § 1 Z 3, and § 2 Z 4 excludes a mere change of owner or of legal form, so it never reaches a shelf-company purchase.
Which forms must keep books, be audited and publish accounts?
This axis decides the annual cost of a form, as against the one-off cost above. Two cells are empty, and routed rather than guessed.
| Form | When Book III UGB applies | Audit | Disclosure to the register |
|---|---|---|---|
| GmbH | always, with no threshold at all (§ 189 Abs. 1 Z 1) | required, except for a small GmbH that is not required by law to have a supervisory board (§ 268 Abs. 1) | prepared within 5 months (§ 222 Abs. 1), disclosed at the latest 9 months after the balance sheet date (§ 277 Abs. 1) |
| FlexCo | always, with no threshold (§ 189 Abs. 1 Z 1) | the § 6 FlexKapGG board at medium size closes the § 268 exemption earlier than for a GmbH; derived, because § 268 Abs. 1 is drafted on small GmbHs and reaches a FlexCo only through § 1 Abs. 2 FlexKapGG | as GmbH |
| AG | always, with no threshold (§ 189 Abs. 1 Z 1) | always audited, and this is now read at source rather than derived: AktG § 86 Abs. 1 in the version in force from 30 June 2026 says "Der Aufsichtsrat besteht aus drei natürlichen Personen" unconditionally, so the § 268 Abs. 1 UGB exemption, which turns on not being required to have a supervisory board, can never reach an AG | as GmbH; a parent computes the § 221 thresholds on a consolidated or aggregated basis (§ 221 Abs. 4a) |
| OG and KG | above EUR 700,000 turnover per uniform business (§ 189 Abs. 1 Z 3), or regardless of turnover where no unlimitedly liable partner is a natural person, the GmbH & Co pattern (§ 189 Abs. 1 Z 2 lit. b) | § 268 Abs. 1 attaches the audit to corporations; in the GmbH & Co case § 221 Abs. 5 applies the rules of the unlimited partner's legal form | follows from the duty that catches it |
| Einzelunternehmen | above EUR 700,000 turnover (§ 189 Abs. 1 Z 3); Firmenbuch registration becomes compulsory with that duty and is voluntary below it (§ 8 Abs. 1 UGB) | § 268 Abs. 1 attaches the audit to corporations | follows from the duty that catches it |
| Zweigniederlassung | empty, note 2 | empty, note 2 | empty, note 2 |
| Privatstiftung | always: the board keeps the books applying UGB §§ 189 to 216, 222 to 234, 236 to 239, § 243 and §§ 244 to 267, and the management report must also address fulfilment of the foundation's purpose (§ 18 PSG) | always audited, by a Stiftungsprüfer the court appoints, who must be a sworn auditor or tax adviser and may not be a beneficiary or an organ member; he audits within 3 months of submission (§§ 14, 20, 21 PSG) | none. The § 18 PSG enumeration stops at UGB § 239 and never reaches §§ 277 ff.; see privatstiftung |
| corporate tax rate austria, for the comparison | 23 percent for calendar years from 2024 (§ 22 Abs. 1 KStG); a second bracket of 24 percent on income above EUR 1,000,000 from 1 January 2028 | minimum corporate income tax EUR 125 per quarter for a GmbH or FlexCo | Privatstiftung interim tax rises from 23 to 27.5 percent for calendar years from 2026 (§ 22 Abs. 2 KStG) |
Size classes are § 221 UGB as raised by BGBl. II Nr. 318/2024: micro, at most two of EUR 450,000 balance sheet total, EUR 900,000 turnover and 10 employees; small, EUR 6.25m, EUR 12.5m and 50; medium, EUR 25m, EUR 50m and 250; large, exceeding two of the medium criteria, biting at a new company's first balance sheet date (§ 221 Abs. 4). Late disclosure draws EUR 700 automatically, EUR 350 for a micro company, repeated every two months (§ 283 UGB). Source: UGB § 189. The 2028 bracket (BGBl. I Nr. 62/2026) is a forward note, and vat in austria is a separate annual obligation.
Can a non-resident own and run an Austrian company alone?
GmbH: yes on both counts, in company law. One person may form a GmbH (§ 3 Abs. 2 GmbHG), and § 15a Abs. 2 expressly contemplates no managing director being habitually resident in Austria. That is the strongest proof available that residence is no registration condition.
FlexCo: the same, through the referral. Only the beneficial-owner side differs: a GmbH's exemption turns on all shareholders being natural persons (§ 6 Abs. 2 WiEReG), a FlexCo's on voting rights (§ 6 Abs. 2a).
AG: sole shareholder yes, sole director no. § 35 AktG regulates the one-person AG, but the four-person organ minimum stands regardless.
OG and KG: no sole owner is possible. An OG needs two partners, a KG two of different kinds, so a single owner rules both out at once.
Einzelunternehmen: trade law bites first. The one form where § 39 GewO 1994 reaches the owner directly.
Zweigniederlassung: the cleanest rule of the eight. An EU or EEA parent needs no permanent representative resident in Austria (USP). A parent outside the EU and EEA must appoint one and prove it regularly trades at home.
Layer two, trade law. "Die Eintragung in das Firmenbuch ersetzt nicht die Gewerbeberechtigung": registration is not a licence. A legal person or registered partnership must always appoint a gewerberechtlicher Geschäftsführer, and a shareholder's own licence will not do. § 39 Abs. 1 GewO 1994 obliges a trade holder with no domestic residence to appoint one, unless enforcement is secured by agreement or he is an EEA national resident in the EEA. A purely nominal appointment is unlawful.
Layer three, the beneficial-owner register. A beneficial owner with no Austrian domicile files a copy of his photo identification electronically (§ 5 Abs. 2 WiEReG), and a Nominee-Vereinbarung under § 2a destroys the exemption.
The seat must be a place of operation, management or administration (§ 5 Abs. 2 GmbHG), and the register records the address for service (§ 3 Abs. 1 Z 4 FBG). Moving to Austria is a separate question: which Red-White-Red Card route fits a self-employed key worker.
Which form fits which situation
One non-resident founder who wants limited liability and the smallest structure. Only the GmbH and the FlexCo run on a single person who is both sole shareholder and sole managing director. Capital is identical at EUR 10,000; what differs is the EUR 70 against EUR 1 contribution, and the form of every future transfer.
A founder who expects investors or employees in the cap table. The FlexCo case, decided on the transfer axis rather than on capital: a GmbH transfer needs a full notarial deed, a FlexCo transfer a private deed, and the Unternehmenswert-Anteil moves on writing alone.
The lightest entry, with personal liability accepted. The Einzelunternehmen: no capital, no deed, EUR 102 at the register, registration voluntary below EUR 700,000 of turnover. The trade-off: the trader is personally and unlimitedly liable.
Two or more people sharing a business without putting capital in. The OG or the KG, at EUR 216, with no minimum capital and no prescribed agreement. The price is liability: in an OG nobody is capped, in a KG only the Kommanditist. In the GmbH & Co pattern, corporate accounting applies regardless of turnover.
Raising capital publicly, or wanting shares that move without a notary. The AG, and the cost of that liquidity is fixed: EUR 70,000 with a quarter called up, a board of three to twenty, EUR 910 at the register, an audit that cannot be avoided.
A foreign company that wants presence without a new entity. Branch against subsidiary turns on one rule: an EU or EEA parent needs no permanent representative resident in Austria, a parent outside it must appoint one. The register charges EUR 910 or EUR 522.
Succession, asset holding and family wealth. The Privatstiftung, the only form here with no owners: EUR 70,000 dedicated to it, a notarial founding declaration, a board of three with two resident in the EU or EEA, and EUR 605 at the register.
A holding is not a ninth form: it is a GmbH, a FlexCo or an AG used as a parent, so the rows above decide it. See Company Registration Austria: Holding Company in Austria.
Can you change the form later?
Yes, and the two the statute names are the FlexCo's: it converts into a GmbH and back (§ 25 FlexKapGG), and into and from an AG (§ 26 FlexKapGG). The form is designed as the stage before an AG rather than a permanent destination.
Any other amendment of the articles costs EUR 70 at the register (Tarifpost 10 Z I lit. c, Anm. 15). A transformation has its own higher tariff line, which this page does not quote, and the tax consequences are not modelled here.
What this page does not claim, and why
Seven cells are blank on purpose: five because the axis has no object in that form, two because no official text, live or archived, was read that covers them. None was filled by reading across from a sibling form, which is how a comparison table usually acquires a wrong answer:
- FlexCo, state registration cost. No line of the tariff names it. See below.
- Branch, accounting and audit. § 280a UGB was not read for this page.
- ~~Privatstiftung, accounting and audit.~~ Filled 2026-09-17 from PSG § 18, § 20 and § 21, read at source for privatstiftung. The board always keeps books, a court-appointed Stiftungsprüfer always audits them, and there is no disclosure to the register.
- Sole trader, share transfer. No share exists; the business moves, under § 38 UGB, unread here.
- Branch, share transfer. Ownership moves at the foreign entity (§ 12 Abs. 3 UGB).
- Privatstiftung, share transfer. Nothing to transfer: only beneficiaries.
- Privatstiftung, owner liability. No owner, so nothing to compare.
- Privatstiftung, non-resident sole owner and director. No owner, and the board needs three.
The FlexCo registration fee, stated as what it is. Firmenbuchgesetz § 2 Z 5a makes a Flexible Kapitalgesellschaft its own class of registered entity, separate from the GmbH at Z 5, yet Tarifpost 10 Z I contains no line naming it: its catch-all lines are drawn on "sonstige Rechtsträger gemäß § 2 Z 13 FBG". The natural reading is that § 1 Abs. 2 FlexKapGG routes a FlexCo to the GmbH lines, giving EUR 522. That is an inference across two statutes, not a quotation, which is why it is not in the table, the graphic or the structured data. Confirm it with the register court.
No Firmenbuch processing time appears here, because no statutory deadline and no official average exists in any source reviewed; any duration you are shown is an estimate. The Privatstiftungsgesetz is now cited by paragraph: it was read at source on 17 September 2026, Gesetzesnummer 10003154, which corrects the note this page carried that the act could not be reached.
Sources
- GmbH-Gesetz 10001720 · Flexible-Kapitalgesellschafts-Gesetz 20012473 (BGBl. I Nr. 179/2023) · Aktiengesetz 1965 10002070.
- Unternehmensgesetzbuch 10001702 · Firmenbuchgesetz 10002997 · Gewerbeordnung 1994 10007517.
- Gerichtsgebührengesetz 10002667, Tarifpost 10 Z I, raised by BGBl. II Nr. 227/2026 · Neugründungs-Förderungsgesetz 10005172.
- Wirtschaftliche Eigentümer Registergesetz 20009980 · Körperschaftsteuergesetz 1988 10004569.
- OGH Rechtssatz RS0059900 (6Ob121/05w, 6Ob180/17i) and OGH 4Ob517/80 of 15 April 1980.
- Privatstiftungsgesetz 10003154 (BGBl. Nr. 694/1993), §§ 4, 11, 12, 15, 18, 20, 21 and 39, read 17 September 2026.
- Wirtschaftskammer, "Flexible Kapitalgesellschaft", read live 16 September 2026.
- Unternehmensserviceportal, "Zweigniederlassungen" and the lexicon entry "GmbH".
Frequently asked questions
What company types can a foreigner register in Austria?
All eight: GmbH, FlexCo, AG, OG, KG, Einzelunternehmen, a branch and a Privatstiftung. Nothing in the GmbH Act, the FlexKapGG or the Aktiengesetz makes residence or nationality a condition. An OG needs two partners and a KG two of different kinds. A branch of a non-EU or non-EEA parent must appoint a permanent representative resident in Austria.
What is a GmbH in Austria?
A Gesellschaft mit beschränkter Haftung, the standard Austrian operating company. Minimum share capital has been EUR 10,000 since 1 January 2024 (§ 6 Abs. 1 GmbHG), only the company is liable with its own assets, the articles are executed as a notarial deed, and one managing director is enough. It exists from the day the Firmenbuch entry is made.
Is an Austrian GmbH the same thing as an LLC?
Not under the same law. A GmbH is a separate legal person registered in the Austrian Firmenbuch under the Austrian GmbH Act, not in the German Handelsregister and not under any American statute. What is comparable is the effect: only the company is liable, and a shareholder owes the contribution he subscribed and nothing beyond it.
What is the difference between a GmbH and a FlexCo?
Share capital is identical at EUR 10,000. A GmbH contribution starts at EUR 70, a FlexCo contribution at EUR 1 (§ 3 FlexKapGG). A GmbH share moves only by notarial deed; a FlexCo share moves by a private deed drawn by a notary or an attorney. Only a FlexCo can issue Unternehmenswert-Anteile, the employee participation class.
Which Austrian company form is the cheapest to register?
The sole trader, at EUR 102. Then an OG or a KG at EUR 216, a GmbH at EUR 522, a Privatstiftung at EUR 605 and an AG at EUR 910, under Tarifpost 10 Z I from 1 August 2026. NeuFöG can take a qualifying new business to zero. The cheapest form is also the one with unlimited personal liability.
How much share capital do I actually have to pay in before the company is registered?
A GmbH pays a quarter of each cash contribution, at least EUR 70 each and at least EUR 5,000 in total (§ 10 Abs. 1 GmbHG). A FlexCo pays a quarter of each contribution but at least EUR 1 (§ 5 FlexKapGG), and whether the EUR 5,000 aggregate also applies is not stated. Partnerships and sole traders pay nothing.
Which Austrian company forms need a notary?
A notarial deed is required for a GmbH, a FlexCo, an AG and a Privatstiftung. A simplified electronic route exists for a GmbH and a FlexCo, and none at all for an AG (§ 16 Abs. 1 AktG). An OG or KG agreement has no prescribed form, and a sole trader signs nothing.
What does it cost to sell a share in an Austrian company later?
The answer is the instrument, not a price. A GmbH share needs a full notarial deed (§ 76 Abs. 2 GmbHG), and Supreme Court case law extends that form to agreements about future transfers and to people who are not yet shareholders. A FlexCo share needs a private deed, an enterprise-value share only writing, and an AG share an endorsement.
Can a foreigner own an Austrian company alone, and be its only director?
In company law, yes for a GmbH or a FlexCo. One person may be sole shareholder (§ 3 Abs. 2 GmbHG) and sole managing director, and § 15a Abs. 2 expressly contemplates no managing director being resident in Austria. An AG allows a sole shareholder but not a sole director. Trade law is a separate question (§ 39 GewO 1994).
How many people does each Austrian company form actually need?
One for a GmbH, a FlexCo or a sole trader. Two for an OG, and two of different kinds for a KG. Three for a Privatstiftung, two of them resident in the EU or EEA. An AG needs four in its organs, derived: one management board member appointed by a supervisory board of at least three.
Do I need a supervisory board, and at what size?
A GmbH must appoint one where share capital exceeds EUR 70,000 and shareholders exceed 50, or the average workforce exceeds 300, or four further cases in § 29 Abs. 1 GmbHG apply, measured at each month end of the previous year. A FlexCo also needs one at medium size, and an AG always has one, of three to twenty.
Which Austrian company forms have to publish their accounts?
Every corporation, with no threshold at all (§ 189 Abs. 1 Z 1 UGB). A GmbH, FlexCo or AG discloses to the Firmenbuch court within nine months of the balance sheet date (§ 277 Abs. 1). An OG, KG or sole trader only above EUR 700,000 turnover, or always in the GmbH & Co pattern. Late filing draws EUR 700.
When is an Austrian AG worth it instead of a GmbH?
When shares have to move without a notary. A registered share is transferred by endorsement (§ 62 Abs. 1 AktG), against the notarial deed every GmbH transfer needs. The price of that liquidity is fixed: EUR 70,000 of share capital, a supervisory board of three to twenty, EUR 910 at the register, and an audit that can never be avoided.
Should I open a branch or a subsidiary?
One rule decides most cases. A parent seated, headquartered or administered in the EU or EEA needs no permanent representative resident in Austria; a parent outside it must appoint one and prove it trades regularly at home. A branch has no legal personality and no capital of its own. The register charges EUR 910 or EUR 522 by parent.
Can I change my mind later and convert one form into another?
Yes. A FlexCo converts into a GmbH and back (§ 25 FlexKapGG), and into and from an AG (§ 26 FlexKapGG). Any other amendment of the articles costs EUR 70 at the register (TP 10 lit. c, Anm. 15). A transformation carries its own higher tariff line, which this page does not quote. Tax consequences are not modelled here.
Where to go next
- The Austrian GmbH. The default form: capital, founding routes, court fees and the deadlines after them.
- The FlexCo. Same capital, cheaper transfers, and an employee class a GmbH cannot issue.
- The Austrian AG. For shares that move by endorsement, at EUR 70,000 and a permanent board.
- Ask which form fits your case. Send the owner structure and the intended activity.
Build note. The four cards are whole-card links to
/gmbh-austria/,/flexco-austria/,/ag-austria/and/contact/?service=company-types-austria. They are navigation, like the CTA band, not editorial anchors, so they are not counted against the ten planned links and their titles are notINTERLINKING.mdanchor text. The card is not a heading and carries no price.