Austria
Site map
Every published page on this site, grouped by subject. If you know what you are looking for, it is faster than the menu.
Forming, changing and closing an Austrian company
- Company registration in Austria: what forming a company in Austria from abroad involves, and where to start
- Starting a Business in Austria as a Foreigner: the whole sequence, from legal form to first tax filing
- Branch Office in Austria (Zweigniederlassung): registering a Zweigniederlassung of a foreign company
- Austrian Subsidiary: an Austrian company owned by a foreign parent
- Ready-Made Companies in Austria: GmbH and FlexCo companies already in the register, and what they do not include
- Company Liquidation in Austria: winding up, striking off and what each route takes
- Company Amendments in Austria: name, seat, capital, directors and articles, and the court fee for each
- Company Restructuring in Austria: mergers, demergers, conversions and cross-border moves
Company forms
- Types of Companies in Austria: the eight legal forms compared on capital, liability, cost and audit
- The Austrian GmbH: Austria's standard limited company, and how we form one
- FlexCo (FlexKapG): Austria's Flexible Company: the 2024 flexible company, with contributions from one euro
- The Austrian AG (Aktiengesellschaft): the Austrian stock corporation and its three organs
- Sole Proprietorship in Austria (Einzelunternehmen): trading as one person, and when the register becomes compulsory
- Holding Company in Austria: the participation exemption and what a holding needs to work
- Austrian Private Foundation (Privatstiftung): the Privatstiftung, its board, its court fees and its taxes
Tax, accounting and payroll
- Corporate Tax in Austria: the rate, the minimum tax, the filing dates and the 2028 second bracket
- Income Tax in Austria: the bands that reach a founder drawing income in Austria
- Capital Gains Tax in Austria: what is taxed on a sale, and what a non-resident owes
- Withholding Tax in Austria (KESt): KESt on dividends, and relief under a treaty
- Annual Accounts and Audit Requirements in Austria: size classes, the audit threshold and the nine-month disclosure
- Accounting Services in Austria: who may keep the books in Austria, and what the duty covers
- Payroll in Austria: employer contributions, the monthly filings and what they cost
- Tax Advisory in Austria: the reserved profession, and what the obligations are
- Inheritance and Gift Tax in Austria: no inheritance tax, and the duties that replaced it
VAT and tax identifiers
- VAT Registration in Austria: when registration is compulsory, and the forms it takes
- VAT in Austria: the standard and reduced rates, returns and the reverse charge
- Austrian VAT Number (UID / ATU): the UID, how the ATU number is built and how to check one
- Tax Number in Austria (Steuernummer): the Steuernummer, and how a new company gets one
Register, address and substance
- The Austrian Company Register (Firmenbuch): what the Firmenbuch records, what an extract proves and what it costs
- Beneficial Owner Register in Austria (WiEReG): the WiEReG filing, its four-week deadline and its penalties
- Virtual Office and Registered Address in Vienna: a registered seat and a business address, and the difference in law
- Nominee Director in Austria: what the WiEReG nominee regime allows and what it reports
- Business Bank Account in Austria: capital deposit, KYC and what a bank asks a non-resident
- Trade Licence in Austria (Gewerbeberechtigung): free and regulated trades, and the trade-law managing director
Licensing and intellectual property
- Crypto Licence in Austria: FMA authorisation for crypto-asset services under MiCA
- MiCA Licence in Austria: issuing a token, and when a white paper is enough
- Payment Institution and E-Money Licence in Austria: payment and e-money authorisation, tier by tier
- Trademark Registration in Austria: national, EU and international routes, and the state fees
- Financial Services Licence in Austria: banking and investment-firm permissions, and which one a model needs
Founder immigration and social insurance
- Red-White-Red Card for Founders: the founder and key-worker routes, point by point
- EU Blue Card in Austria: the salary threshold, the qualification test and the process
- SVS: Social Insurance for the Self-Employed in Austria: contributions for a self-employed founder or managing director
- Digital Nomad Visa in Austria: what Austria has instead, and what it does not have
Guides: twenty provisions read at source
- All twenty guides: the hub, grouped by the page each one supports
- Is Austria a high-tax country for a company?: the rate, the minimum tax and the 2028 progression
- The Austria to United States tax treaty: the articles an owner-manager actually meets
- Patents in Austria: what is patentable, and how it differs from a trade mark
- Tax in Austria for a foreigner: six situations, and the provision that decides each
- Austria against the other EU routes: the comparison on the provisions that differ
- When the register court sends a filing back: the order to remedy, and the date a cured filing counts from
- The two nine-month rules in reorganisation: an age limit and a deadline, in two different acts
- Keeping the books outside Austria: what may leave, and what may not
- The deadline that falls before work starts: the filing, the catch-up and the two penalties
- Four authorisations, and who may keep your books: the four tiers, and the offence of offering
- Which Austrian VAT rate applies when two could: the order of the subpositions
- Six bars on relief at source, not four: the bars in the ordinance, and the refund route that remains
- Why the register refuses a company name: distinctiveness, the suffix and the chamber's opinion
- How Austrian court fees add up: one application fee, several registration fees
- Paying share capital in something other than money: the contribution in kind and its valuation
- Leaving an Austrian company dormant: what still falls due when a company trades nothing
- The participation exemption and its holding periods: what the one tenth and the year govern
- The FlexCo two years on: the enterprise-value share, and what did not change
- What a nominee owes personally: the duties the regime places on the nominee
- Austria has no digital nomad visa: proved from the catalogues, and what is left
The firm, and how to reach us
- About us: who is behind this site and what the firm does
- Contact: one form, one address, for every enquiry
- Client onboarding form: the questionnaire that opens a file once you have decided