Austria Company Registration | Set Up a GmbH Company in Austria
Planning Austria company registration to set up a company in Austria and enter the EU market? The most common entity is the limited liability company, the GmbH (Gesellschaft mit beschränkter Haftung). The articles of association are signed as a notarial deed, the capital is paid in, and the company applies to the commercial register court for entry in the commercial register (Firmenbuch). The company comes into existence on registration. A GmbH can be set up by 1 person, who can also act as managing director. Official sources show no nationality restriction on shareholders, so foreigners can own 100%, but operating a business generally requires a trade license.
The minimum capital of a GmbH is EUR 10,000, and paying EUR 5,000 in cash at formation is enough. Corporate income tax is a flat 23%, the standard VAT rate is 20%, and from 2025 the small business threshold is EUR 55,000. NSS Group (戰國策集團) offers a one-stop service for setting up an Austrian GmbH: shareholding structure assessment, the articles of association and notarial documents, capital payment, commercial registration, and tax and trade registration.
Since 2024, Austrian corporate income tax has been a flat 23%. It applies at every income level, with no progressive brackets.
The minimum capital of a GmbH is EUR 10,000, and paying half, EUR 5,000, in cash at formation is enough. The FlexCo has the same threshold.
New businesses that meet the definition in the New Business Promotion Act (Neugründungs-Förderungsgesetz) can be exempt from the court fees for entry in the commercial register.
The standard VAT rate is 20%, with reduced rates of 10% and 13%. From 2025, a business whose turnover did not exceed EUR 55,000 in either the previous or the current year counts as a small business.
company registration?
An Austrian GmbH needs minimum capital of EUR 10,000, and paying EUR 5,000 in cash at formation is enough. It can be set up by 1 person who also acts as managing director, and an eligible single-member GmbH can even be formed electronically through the Business Service Portal (USP). Corporate income tax is a flat 23% and the standard VAT rate is 20%. Since 2024 there has also been the FlexCo, a company form suited to startups. Austria suits companies planning to use it as a base for entering the EU market.
in 3 steps
In Austria, the most common entity is the limited liability company (GmbH). It can be set up by 1 person who also acts as managing director, and in principle only the company is liable for its debts. The articles of association are signed as a notarial deed; with 1 founder, a declaration of establishment replaces them. After the capital is paid in, the company applies to the commercial register court, and the GmbH comes into existence when it is entered in the commercial register. It then registers with the tax office and completes trade registration.
Before you register an Austrian company, confirm who meets the trade license requirements. If you do not qualify yourself, you can appoint a qualified trade law managing director (gewerberechtlicher Geschäftsführer). After formation there are also yearly obligations such as filing annual financial statements and paying the minimum corporate tax. NSS Group helps you plan the shareholding structure, prepare documents and arrange annual maintenance, so your Austrian company stays clear and compliant from setup through operations.
A GmbH’s articles of association must be signed as a notarial deed (Notariatsakt). With 1 founder, a declaration of establishment replaces the articles, and the managing director is appointed in the document. An eligible single-member GmbH can be formed electronically through the USP without a notarial deed or signature certification.
Pay the contributions into a bank and obtain the bank’s confirmation. A GmbH needs minimum capital of EUR 10,000, with at least EUR 5,000 paid in cash. All managing directors sign a certified application to the commercial register court for entry in the Firmenbuch, and the GmbH comes into existence on registration.
When business starts, register with the tax office (Finanzamt) and obtain a tax number. Activities that need a license require trade registration (Gewerbeanmeldung); if you do not qualify, you can appoint a trade law managing director. Also complete social insurance registration, and report cross-border transactions related to direct investment to the Oesterreichische Nationalbank, Austria’s central bank.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting the articles of association
- Collection of the registration certificate
- Austrian bank account and capital payment document advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document safekeeping and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- GmbH or FlexCo entity and shareholding structure assessment
- Articles or declaration of establishment and notarial documents
- Capital payment and commercial register (Firmenbuch) filing
- Tax office registration and trade license support
- Annual financial statement and corporate tax filing reminders
Official fees: commercial register application and publication fees (waived for businesses under the New Business Promotion Act); notary fees based on capital; GmbH minimum capital EUR 10,000 (EUR 5,000 paid in cash); other items quoted
Austria company registration at a glance
These are the points people ask about most when registering a company in Austria, checked against official notices (updated November 2026).
| Entity type | Limited liability company (GmbH) |
|---|---|
| Registry | Commercial register court, entry in the commercial register (Firmenbuch) |
| Foreign ownership | 100% allowed; a trade license is needed to operate |
| Minimum capital | EUR 10,000 (EUR 5,000 paid in cash) |
| Corporate income tax | Flat 23%, plus a minimum corporate tax |
| VAT | Standard rate 20% |
| Setup time | Depends on review |
| Annual filing | Annual financial statements filed electronically within 9 months; tax returns |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Austria company formation cost: fee breakdown
The cost of registering an Austrian company is mainly the capital payment, notary fees, and the commercial register application and publication fees. New businesses that qualify under the New Business Promotion Act can be exempt from the related court fees. The rules found in official sources are listed below so you can check each line when you compare quotes.
| Item | Cost | Notes |
|---|---|---|
| Company registration fees | Per official notice | Commercial register application and publication fees; new businesses that meet the New Business Promotion Act definition can be exempt. |
| Notary fees | Based on capital | The articles must be signed as a notarial deed; a single-member GmbH formed electronically through the USP needs no notarial deed or signature certification. |
| Minimum capital | EUR 10,000 | In principle, half (EUR 5,000) is paid in cash at formation; the FlexCo has the same threshold. |
| Commercial register extract | EUR 19 per copy | Fee for an extract requested in person at the court. |
| Bookkeeping and annual filing | Quoted on volume | Annual financial statements must be filed electronically with the commercial register court within 9 months of the balance sheet date. |
| NSS Group advisory fee | Written quote after a free assessment | Based on shareholder structure, trade license needs, whether you need a bank account and home-country tax planning. Every item is listed, with no hidden fees. |
Fees are based on notices from Austria's Business Service Portal (USP). Notary and registration fees depend on the case. The latest official notices prevail.
Austria company tax and compliance: 23% company tax, VAT and annual accounts
Austrian corporate income tax is a flat 23%, and corporations must pay a quarterly minimum corporate tax even when they make a loss. Turnover above the small business threshold is subject to VAT. Every company files annual financial statements with the commercial register court each year. Shareholders should also check any tax treaty between Austria and their home country, and their home country's controlled foreign company (CFC) rules.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | Flat 23% | 25% until 2022 and 24% in 2023. It applies at every income level, with no progressive brackets. |
| Minimum corporate tax | Paid quarterly | For resident corporations, 5% of one quarter of the statutory minimum capital for each full quarter, payable even in a loss year. |
| VAT | Standard rate 20% | Reduced rates of 10% and 13% also apply. From 2025, a business whose turnover did not exceed EUR 55,000 in either the previous or the current year is a small business. |
| Dividend withholding | Domestic 23% or 27.5% | According to the PwC tax summary, domestic law withholds 23% for corporate recipients and 27.5% for other recipients; a tax treaty between Austria and the shareholder's country may reduce the rate. |
| Annual financial statements | Within 9 months of the balance sheet date | All corporations file electronically in structured XML with the commercial register court; late filing can lead to coercive penalties. |
| Trade license | Depends on the activity | Operating a business generally requires a trade license; if you do not qualify, you can appoint a trade law managing director (at least 20 hours a week). |
Rates and rules are based on the Austrian Federal Ministry of Finance, the Business Service Portal (USP) and the EU's Your Europe; some rates come from the PwC tax summary (secondary source). Ask an accountant to assess your structure.
GmbH, FlexCo or branch: which Austrian entity should you choose?
When foreign companies set up a company in Austria, they most often compare the limited liability company (GmbH), the flexible company (FlexCo) introduced in 2024, and a branch of the foreign parent company.
| Item | Limited liability company GmbH | Flexible company FlexCo | Branch |
|---|---|---|---|
| Legal status | Separate legal entity | Separate legal entity | Not a separate legal entity; part of the foreign parent company |
| Minimum capital | EUR 10,000 (half paid in cash) | EUR 10,000 (half paid in cash) | Not applicable |
| Governing law | GmbH Act | Based on the GmbH Act, with parts of the Stock Corporation Act | Follows the foreign parent's legal form; must be entered in the commercial register |
| Formation | Notarial deed, or electronic formation for a single-member GmbH | Notarial deed; a single-member FlexCo can be formed electronically | Submit the foreign parent's articles, the resolution to set up the branch and other documents |
| Company name | Your choice | Your choice | Must include the foreign parent's name |
These are general principles. Choose based on the shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Austria
- Visas and permits: whether you need a visa for short visits to the Schengen area depends on your nationality. Living or working in Austria long term requires a residence and work permit under the applicable rules.
- Trade license: operating a business in Austria generally requires a trade license. If the foreign owner does not qualify or has no Austrian work permit, you can appoint a qualified trade law managing director (at least 20 hours a week).
- Tax treaties: check whether your home country has an income tax treaty with Austria and which treaty rates apply to dividends, interest and royalties. Without treaty relief, domestic dividend withholding is 23% for corporate recipients and 27.5% for others.
- Home-country rules: check whether your home country requires approval or a filing for outbound investment, and how its controlled foreign company (CFC) rules apply to an Austrian subsidiary.
- Limits of electronic formation: USP electronic formation is only available for the simplified formation of a single-member GmbH or a single-member FlexCo, and the bank steps (capital payment, identity documents and specimen signature) must be completed first. In all other cases, the company is formed by notarial deed.
Why work with NSS Group on Austria company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business advisory brand with more than 25 years of experience and over 30,000 companies served. We provide company setup, bank account opening, accounting and tax, and annual maintenance in Austria and many other countries and regions, and we can assess your trade license needs and prepare notarial documents. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191 or use the form on this page.
Further reading
Sources: USP: Gesellschaft mit beschränkter Haftung (GmbH); USP: Firmenbuch (commercial register and fees); USP: eGründung (electronic formation); USP: Bilanzveröffentlichung (publication of annual accounts); USP: Kleinunternehmen (rules from January 1, 2025); BMF: Körperschaftsteuer; INVEST in AUSTRIA (Austrian Business Agency): Starting a Business in Austria; INVEST in AUSTRIA: Austria introduces a new company form for startups (FlexCo, 2024-01-12); Your Europe: VAT rates applied in EU countries (checked 2026-07-13); PwC Worldwide Tax Summaries: Austria Withholding taxes (reviewed 2026-07-23). The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in Austria in 2026?
A GmbH needs minimum capital of EUR 10,000, and paying EUR 5,000 in cash at formation is enough. Official costs include the commercial register application fee and publication fee, and new businesses that qualify under the New Business Promotion Act can be exempt from the related court fees. Notary fees are based on the capital, and a single-member GmbH formed electronically through the USP does not need a notarial deed. Accounting, tax and advisory services are quoted separately.
Can a foreigner own 100% of an Austrian company?
Yes. According to the Austrian Business Agency, a GmbH can be set up by 1 person who also acts as managing director, and official sources show no shareholder nationality restriction or local shareholding requirement. Operating a business generally requires a trade license, though. If you do not qualify or do not have an Austrian work permit, you can appoint a qualified trade law managing director. Cross-border transactions related to direct investment must be reported to the Oesterreichische Nationalbank.
Do I need to be in Austria to set up a company?
A GmbH’s articles of association must be signed as a notarial deed, and the managing directors’ signatures on the commercial register application must be certified by a court or a notary. A single-member GmbH can be formed electronically through the USP without a notarial deed, but the bank steps must be completed first. To run a business or work in Austria long term, you need a separate residence and work permit.
How long does it take to set up a company in Austria?
No fixed number of days is published officially. It depends on the notary, the bank steps and the commercial register court’s review. The process includes signing the articles, paying the capital into a bank and obtaining a confirmation, and applying to the commercial register court. The GmbH comes into existence when it is entered in the commercial register, and it then registers with the tax office and completes trade and social insurance registration.
What tax returns and financial statements does an Austrian company file each year?
Corporate income tax is a flat 23%, and the minimum corporate tax must be paid quarterly even when the company makes a loss. The standard VAT rate is 20%, and from 2025 the small business threshold is EUR 55,000. Every corporation must file its annual financial statements electronically with the commercial register court within 9 months of the balance sheet date, and late filing can lead to coercive penalties.
Who can help me register a company in Austria?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served over 30,000 companies. Our one-stop Austria company registration service covers GmbH and FlexCo entity and shareholding planning, the articles and notarial documents, capital payment and the commercial register filing, tax office and trade license registration, and annual financial statement and tax filing reminders. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191.