Which form fits?
Choose by what matters to you. The detailed pages are in German.
On your own, small start
Sole trader: Einzelunternehmen
You work under your own name. No share capital, registering is free. You are liable for business debts with your private money too.
- To start
- €0
- Every month
- social insurance from about €161
Money kept separate
Limited company: GmbH
A company of its own: its money and its debts are separate from yours. Planning investors or shares for your team? The FlexCo is a GmbH that makes this easier.
- To start
- at least €10,000 share capital (stays with the company); notary from about €100; court fees €0 for a new founder (NeuFöG), otherwise €522
- Every year
- at least €500 corporate tax, even without profit
With partners, simple
Partnership: OG or KG
Two or more partners, no share capital. In an OG all partners are liable with private money; in a KG some only up to a fixed amount.
- To start
- contract from a notary about €1,500 (guide value, not required) · signatures certified from €62 · court fees €0 or €216
- Every month
- social insurance for each fully liable partner, if the business has a trade licence (Gewerbe)
All forms side by side (German): Welche Rechtsform passt?
Online or with a notary
The online route without a notary for a GmbH or FlexCo (eGründung in the USP — the government business portal) works only if all of this is true:
- you found alone, as a person (not through a company), and are the only managing director (Geschäftsführer),
- you have ID Austria,
- your main residence is in Austria,
- you are an EU, EEA or Swiss citizen, or you hold a residence permit,
- the standard articles of association are enough for you,
- a bank takes part: it checks your passport, takes the capital and confirms it to the court.
The bank step is not online. Court fees are the same on both routes: €0 if you are a new founder under the NeuFöG (no business in the same sector in the last 5 years), otherwise €522. Everyone else goes to a notary. For founders from abroad this is the usual way.
Steps with a notary
- Check the name. Search the company register (Firmenbuch) for free on JustizOnline: is the same or a very similar name already used in the same town? Check trademarks too, for free on see.ip . The name contains “GmbH”, or “FlexCo” or “FlexKapG”; the court decides at the registration.
- Find a notary who works in English. Use the official Notariatsfinder . Under “Zusatzqualifikationen finden” choose deeds in English — in the list it reads “Befähigung zur Errichtung von Notariatsakten in Englisch”. Ask for the price first.
- Send your data. Company name, town and address, what the company does, the share capital and who brings in how much. For every shareholder: name, date of birth, address. And who will be managing director.
- Sign at the notary. The notary draws up the articles as a notarial deed, and all founders sign. The managing directors sign the application to the company register; their signatures are certified (Beglaubigung).
- Pay in the capital. At least €5,000 to the company’s bank account or to the notary’s trust account. The managing directors confirm the payment — and are personally liable if that is untrue.
- Wait for the registration. The notary files with the court. The company exists only once it is in the Firmenbuch. Do not sign contracts in its name before — whoever does is personally liable.
What to bring
If you are a new founder (NeuFöG)
Ticks are not saved.
What it costs — and when
| When | What | Amount |
|---|---|---|
| At the founding | Share capital to the company’s account | €5,000 at once (€10,000 in total) — stays the company’s money |
| At the founding | Notary (guide values of the Wirtschaftskammer) | about €100–€150 one founder, standard articles · about €500–€1,000 one founder with own clauses · from about €2,000 several founders |
| At the founding | Court fees, company register | €0 if you are a new founder under the NeuFöG (no business in the same sector in the last 5 years), otherwise €522 |
| At the founding | Trade registration (Gewerbeanmeldung) | €0 |
| Every quarter | Minimum corporate tax, even without profit | €125 (€500 a year), credited against later tax |
| Every month | Social insurance (SVS) of a managing director with more than 25% of the shares | in general from about €161 (2026) |
| Every year | Fee of the Wirtschaftskammer | depends on the sector |
| Ongoing | Bookkeeping and annual accounts | from day one — calculate the price |
After the registration
- Trade licence. Register the trade (Gewerbeanmeldung) — free of charge. A GmbH always names a person responsible for the trade, the gewerberechtlicher Geschäftsführer: a managing director, or an employee who works at least half the normal hours with full social insurance.
- Tax office. Within one month, tell the Finanzamt with form Verf 15. The company gets its tax number (Steuernummer) and usually its VAT number (UID-Nummer) with it.
- Social insurance. With up to 25% of the shares and a salary, a managing director is in general insured with the ÖGK like an employee; with a larger share in general with the SVS, from the day the trade is registered — usually at least about €161 a month (2026).
- Beneficial owners. If all shareholders are people, there is nothing to do. If a company holds shares, report who really owns the company (WiEReG) within 4 weeks after the registration.
- Bookkeeping from day one. A GmbH keeps full double-entry books and prepares annual accounts (Jahresabschluss) every year, filed with the company register within 9 months after the year end. Usually a licensed tax adviser does this with you.
- Employees. Register every employee with the ÖGK before their first working day.
Frequently asked questions
Can a foreigner register a company in Austria?
Yes. Without a main residence in Austria you go through a notary — the online route needs ID Austria and an Austrian main residence. To run a trade yourself, people from outside the EU, EEA and Switzerland need a residence permit that allows self-employed work.
How much share capital does a GmbH need?
€10,000, of which €5,000 in cash at once. It is not a fee: it stays in the company’s account and pays its expenses. The €35,000 you see on many sites is out of date.
Is there a notary who speaks English?
Yes. In the official Notariatsfinder, filter by “Zusatzqualifikationen finden”: notaries marked “Befähigung zur Errichtung von Notariatsakten in Englisch” can draw up the deed in English. Ask for the price before you start.
Can I register online from abroad?
Usually not. The online route needs ID Austria and a main residence in Austria, and it works only for one founder who is also the only managing director.
What does a GmbH cost every year?
At least €500 minimum corporate tax, even without profit; the fee of the Wirtschaftskammer; bookkeeping and annual accounts; and, if you run the company and own more than 25% of it, in general your social insurance with the SVS from about €161 a month.
What is a FlexCo?
A GmbH in which investors and employees can get shares more easily, since 2024. Same share capital, same founding, same costs.
Sources
- GmbH-Gesetz (§ 2, § 6, § 9, § 9a, § 10) RIS · checked on 28.10.2026
- eGründung — electronic company formation Unternehmensserviceportal (USP) · checked on 28.10.2026
- Muster: GmbH-Gründung samt Firmenbuchantrag (Deutsch und Englisch) Justiz · checked on 28.10.2026
- Checkliste Grundmuster Gesellschaftsvertrag GmbH Wirtschaftskammer Österreich · checked on 28.10.2026
- Notariatsfinder Österreichische Notariatskammer · checked on 28.10.2026
- Firmenbuchabfrage JustizOnline · checked on 28.10.2026
- Gerichtsgebühren ab 1.8.2026 (BGBl. II Nr. 227/2026) RIS · checked on 28.10.2026
- Gründungskosten Wirtschaftskammer Österreich · checked on 28.10.2026
- Neugründungs-Förderungsgesetz Wirtschaftskammer Österreich · checked on 28.10.2026
- Gewerbeanmeldung USP · checked on 28.10.2026
- Gewerbeordnung (§ 5, § 39) RIS · checked on 28.10.2026
- Pflichten des Unternehmers (Finanzamt) USP · checked on 28.10.2026
- Beiträge 2026 (Pensions-, Kranken- und Unfallversicherung) SVS · checked on 28.10.2026
- Register der wirtschaftlichen Eigentümer BMF · checked on 28.10.2026
- Körperschaftsteuer Wirtschaftskammer Österreich · checked on 28.10.2026
- Unternehmensgesetzbuch § 189 (Grenzen der Rechnungslegung) RIS · checked on 28.10.2026
- Sozialversicherung der Gewerbetreibenden (Geschäftsführer einer GmbH) Wirtschaftskammer Österreich · checked on 29.10.2026
- Anmeldung von Dienstnehmern (vor Arbeitsantritt) USP · checked on 29.10.2026
- Elektronische Gründung — wer online gründen kann USP · checked on 27.10.2026
As of: 29.10.2026
General information, not legal or tax advice.