Austria · Immigration

SVS: Social Insurance for the Self-Employed
in Austria

Which paragraph makes you insured, when cover starts, what the contribution base is in 2026, and why a good first year produces a bill two years later. Every rate carries the paragraph that sets it and every 2026 amount the ordinance that set it.

Updated 17 September 2026.

The SVS is Austria's social insurance institution for the self-employed, and cover attaches by law, not by application. The insured person pays 6.80 percent for health and 18.50 percent for pension of a contribution base whose 2026 floor is EUR 551.10 a month (GSVG § 27). A founder on a red white red card meets it on day one, and so does a shareholder who runs a GmbH.

What the SVS is
Who is insured, by paragraph
The managing director nobody warns
When cover starts
What you pay
The contribution base
The bill that arrives later
When it is due
The two exemptions
Working across borders
What this page does not do
How this page is kept accurate
Sources
Questions

A one-person workshop in Austria on a weekday morning.

What the SVS is, and what it is not

The Sozialversicherungsanstalt der Selbständigen, the SVS, is the statutory institution carrying health, pension and accident cover for self-employed people in Austria. It is not an insurer you shop for, not a policy you sign and not a regulator. You do not join it: a person who meets one of the statutory descriptions is insured from the day they meet it, and the first letter arrives afterwards.

Four things sit inside the bill and three statutes govern them. Health and pension insurance come from the Gewerbliches Sozialversicherungsgesetz, the GSVG. Accident insurance is a partial insurance under the ASVG at a flat monthly amount. The Selbständigenvorsorge, a provision fund comparable to an employee's severance fund, comes from the BMSVG and is collected by the SVS. Unemployment insurance is not in the compulsory package at all, which is the largest single difference from being an employee.

The institution people confuse it with is the ÖGK, which insures employees under the ASVG. Which of the two reaches you is decided by what you are, not by what you prefer.

Who is compulsorily insured, and under which paragraph

GSVG § 2 Abs. 1 lists four groups and the list is closed. The fifth row is not in the GSVG at all and is here because it is the one a founder most often lands in by accident. If you trade in your own name without a company, the form itself is covered on einzelunternehmen austria.

	Who it catches	The condition	Where it is set
Z 1	members of the chambers of commerce, which in practice means anyone holding an active Austrian trade licence	membership itself, not income	GSVG § 2 Abs. 1 Z 1
Z 2	partners in an offene Gesellschaft and unlimited partners in a Kommanditgesellschaft	the partnership is a chamber member	GSVG § 2 Abs. 1 Z 2
Z 3	shareholders appointed managing director of a GmbH or a FlexCo	the company is a chamber member and the person is not already caught by the ASVG in that function	GSVG § 2 Abs. 1 Z 3
Z 4	neue Selbständige: self-employed people earning business income under EStG § 22 Z 1 to 3 and 5 or § 23 without a trade licence	not already compulsorily insured for that activity, and above the income threshold	GSVG § 2 Abs. 1 Z 4
(not GSVG)	board members of an Aktiengesellschaft	insured as employees where not already caught by the general employee test	ASVG § 4 Abs. 1 Z 6

Pension insurance under this paragraph begins only from the completed fifteenth year of age (GSVG § 2 Abs. 2).

The four GSVG groups, from GSVG § 2 in the version in force from 1 January 2024, BGBl. Nr. 560/1978 as amended by BGBl. I Nr. 106/2024. The AG row is ASVG § 4 Abs. 1 Z 6.

The managing-director shareholder the group founders do not expect

Z 3 is short and it does a lot of work. It reaches "die zu Geschäftsführern bestellten Gesellschafter einer Gesellschaft mit beschränkter Haftung oder Flexiblen Kapitalgesellschaft", shareholders appointed managing director of a GmbH or a FlexCo, where the company is a chamber member. The trigger is not a salary and not a distribution: it is holding shares in a company with a trade licence and being the person who runs it.

The FlexCo was written into that paragraph on 1 January 2024. The version in force to 31 December 2023 named only the GmbH; the version in force from 1 January 2024, as amended by BGBl. I Nr. 106/2024, adds "oder Flexiblen Kapitalgesellschaft".

1. The exception is the ASVG, and it is a test rather than a number. Z 3 stands down where the person is already caught by ASVG § 4 Abs. 1 Z 1 with § 4 Abs. 2 in that function. § 4 Abs. 2 defines an employee as someone employed for remuneration "in einem Verhältnis persönlicher und wirtschaftlicher Abhängigkeit", in personal and economic dependency, and extends that to anyone in whose engagement the marks of dependency outweigh the marks of self-employment.

2. The percentage bands are a summary of that test, not the test. The shareholding thresholds you will see quoted, a quarter and a half, are how the government business portal and the chamber of commerce summarise where the test usually comes out. Neither act contains them, and printing a percentage as though one did is quoting nobody.

3. Once you are in, your director's income is the base. GSVG § 25 Abs. 1 says so in terms: the income counted for the contribution base includes the income of a shareholder appointed managing director of a GmbH.

Austria · who is compulsorily insured

Entry

Income from an activity carried on in Austria

Which act reaches you

GSVG § 2 Abs. 1 Z 1
Chamber member
In practice anyone holding an active Austrian trade licence. Membership itself, not income.
GSVG § 2 Abs. 1 Z 2
OG partner, unlimited KG partner
The partnership is a chamber member.
GSVG § 2 Abs. 1 Z 3
GmbH or FlexCo managing-director shareholder
The company is a chamber member and the person is not already caught by the ASVG in that function. The FlexCo was written into the paragraph on 1 January 2024.
→ ASVG carve-out
Z 3 stands down only where ASVG § 4 Abs. 1 Z 1 with § 4 Abs. 2 is already met: employment for remuneration in personal and economic dependency. A test, not a percentage.
GSVG § 2 Abs. 1 Z 4
Neue Selbständige
Business income under EStG § 22 Z 1 to 3 and 5 or § 23 without a trade licence, not already compulsorily insured for that activity, and above the income threshold.
ASVG § 4 Abs. 1 Z 6 · not GSVG
Board member of an Aktiengesellschaft
Insured as an employee where not already caught by the general employee test. This branch leaves the GSVG entirely, and with it the SVS: employees are insured under the ASVG by the ÖGK.

Pension insurance under GSVG § 2 begins only from the completed fifteenth year of age (§ 2 Abs. 2).

Which act reaches you is decided by what you are, not by what you earn. Four groups sit in GSVG § 2 Abs. 1; the managing-director shareholder in Z 3 falls out of it only where the ASVG employee test in § 4 Abs. 2, personal and economic dependency, is already met; an AG board member is an ASVG case under § 4 Abs. 1 Z 6.

When cover starts, and the one month you have to report it

The start date catches people, because it runs from an authorisation rather than from revenue. A trade licence obtained in March and first used in September carries contributions from March.

A chamber member is insured from the day the authorisation is obtained

, "mit dem Tag der Erlangung einer die Pflichtversicherung begründenden Berechtigung" (GSVG § 6 Abs. 1 Z 1). Not the first invoice.

A managing-director shareholder is insured from one of three days

under § 6 Abs. 1 Z 3: the day the company obtains the authorisation; where an existing shareholder is appointed managing director, the day the application to register them in the Firmenbuch is made; where a managing director joins, the day of joining.

The month in which cover begins is paid in full

(§ 27 Abs. 3), with no pro rata for a start on the twenty-eighth.

You have one month to report it.

§ 18 Abs. 1 requires the start and the end of compulsory insurance to be reported "binnen einem Monat nach deren Eintritt", and Abs. 2 puts every material change on the same clock.

A filing with the trade authority can do it for you.

The third sentence of § 18 Abs. 1 treats a notification under GewO 1994 § 333 Abs. 2 as equivalent for the start of cover, so a trade registration usually discharges the obligation. A company officer who registers no trade of their own gets no such help.

A trade registration form being completed at an Austrian authority. — The authorisation, not the first invoice, is what starts the contribution clock.

Plan the company and the personal obligations together

The company form, the trade licence and the directorship between them decide which paragraph reaches you. ask about your Austrian company, or start your onboarding if you already know what you need.

What you pay, and who bears each part of it

Two numbers are usually quoted, 6.80 and 18.50 percent, and they are the insured person's share rather than the whole contribution: the statute sets a larger figure for each scheme and puts the balance on the federal government.

Contribution	What the insured person pays	2026, per month, floor to ceiling	The rest of it	Where it is set
Health insurance	6.80 % of the base	EUR 37.47 to EUR 549.78	a further 0.85 % from the federal government, so 7.65 % reaches the scheme	GSVG § 27 Abs. 1 Z 1 with Abs. 1a
Pension insurance	18.50 % of the base	EUR 101.95 to EUR 1,495.73	a further 4.30 % out of the insured group's own tax revenue, borne by the federal government, so 22.8 % reaches the scheme	GSVG § 27 Abs. 1 Z 2 with Abs. 2
Self-employed provision	1.53 % of the health-insurance base	rises and falls with the base	nothing	BMSVG § 52 Abs. 1
Accident insurance	a flat amount, whatever the base	EUR 12.95	nothing	ASVG § 74 Abs. 1 Z 1 with § 8 Abs. 1 Z 3 lit. a
Unemployment insurance	not part of the compulsory package

Add the insured person's three percentage contributions and you get 26.83 percent of the base, which is the figure to budget against. It is arithmetic rather than a rate in any statute, and it is not what reaches the schemes. One detail sets the provision fund apart: under BMSVG § 52 Abs. 3 a provisional base is final for the 1.53 percent, so that contribution is never recalculated.

Rates from GSVG § 27, in force from 1 January 2020 and BMSVG § 52 Abs. 1; the 2026 amounts from Beitragsrechtliche Werte in der Sozialversicherung 2026, published by the federation of Austrian social insurance institutions, which rests on the Kundmachung BGBl. II Nr. 263/2025 of 28 November 2025.

The contribution base, its floor and its ceiling

The base is income, not turnover. GSVG § 25 Abs. 1 takes the income from the GSVG-liable activity as the income tax act computes it, averaged over the months of activity, and sums it across several such activities (§ 25 Abs. 3). One adjustment surprises people: under § 25 Abs. 2 Z 2 the contributions prescribed in the contribution year are added back into the base, so the base is larger than the profit on the tax assessment. How that profit is taxed belongs to the austria tax system.

For 2026 the floor is EUR 551.10 a month and the ceiling is EUR 8,085.00 a month, which is EUR 97,020.00 over the year. The floor is not a GSVG figure at all: § 25 Abs. 4 pegs it to the amount in ASVG § 5 Abs. 2, the threshold below which employment counts as marginal. That amount did not rise this year, and a paragraph says why. ASVG § 5 Abs. 2 multiplies its base amount by the uprating factor each contribution year, and ASVG § 810 Abs. 3 disapplies that for "das Kalenderjahr 2026". So the floor, the minimum contributions and the threshold built on them all stand where they stood in 2025.

The ceiling is computed rather than announced, and the arithmetic explains something that otherwise looks arbitrary. GSVG § 48 sets it at "der 35fache Betrag" of the daily maximum published for the year under ASVG § 108 Abs. 3, which is EUR 231.00 for 2026: 35 times EUR 231.00 is EUR 8,085.00. An employee's monthly maximum is 30 times the same figure, EUR 6,930.00, with a separate annual ceiling of EUR 13,860.00 for the thirteenth and fourteenth salaries. A self-employed person has no thirteenth salary, so the five extra days fold those special payments into the monthly number. Both routes reach EUR 97,020.00 a year.

Provisional now, final later the bill that arrives two years on

Nobody knows your income for the current year, so the institution bills a provisional base and corrects it when the tax assessment arrives. That correction is the Nachbemessung.

The provisional base in the early years

is the minimum, where there was no GSVG insurance in the third preceding calendar year (GSVG § 25a Abs. 1 Z 1). A new founder is billed the floor.

Afterwards

it is the base established for the third preceding calendar year, divided by that year's contribution months and multiplied by the uprating factors of the current year and the two before it (§ 25a Abs. 1 Z 2), never below the floor or above the ceiling.

The final base replaces it

as soon as the necessary evidence exists (§ 25 Abs. 6). The evidence is the income tax assessment, typically a year or more after the year it measures, and the difference is the back payment.

You can move the provisional base yourself.

Under § 25a Abs. 5 the insured person may apply to raise or lower it where income in the current year differs materially from the third preceding year, within the floor and the ceiling, until the end of the contribution year and again if the estimate changes. Paying more now is the only way to make the later correction small.

One provision softens this for a first-time founder, and it is narrower than it is usually described. GSVG § 25a Abs. 4 makes the minimum base both the provisional and the final base for the first two calendar years of health insurance under § 2 Abs. 1 Z 1 to 3, disapplying § 25 Abs. 6, provided there was no such insurance in the preceding 120 calendar months. A first-timer's health contribution is therefore fixed and never back-assessed for two years, while the pension contribution is recalculated in full and is the larger of the two. The relief covers Z 3, so a managing-director shareholder gets it too.

Austria · provisional base and Nachbemessung

Lane	Year 1	Year 2	Year 3
Pension § 25 Abs. 6	Billed on the minimum provisional base, there having been no GSVG insurance in the third preceding year (§ 25a Abs. 1 Z 1).	The income tax return for year 1 is filed.	The assessment reaches the institution. The back payment for year 1 lands, and the current quarterly bills rise at the same time. Two bills coincide
Health § 25a Abs. 4	Fixed at the minimum base.	Fixed at the minimum base. It is the final base as well as the provisional one, so § 25 Abs. 6 does not apply and there is no back assessment.	The relief is spent after two calendar years, and this lane joins the pension lane's logic.

The relief covers health insurance only. GSVG § 25a Abs. 4 fixes the health contribution at the minimum for the first two calendar years, provided there was no such insurance in the preceding 120 calendar months. The pension contribution is recalculated in full, and it is the larger of the two.

The correction lands when the income tax assessment reaches the institution, which is why a profitable first year is usually felt in the third. GSVG § 25a Abs. 4 fixes the health contribution at the minimum for the first two calendar years and disapplies the back-assessment for it; the pension contribution under § 25 Abs. 6 is recalculated in full.

Opened post and a bank statement on a desk. — The correction for a good year and the higher bills for the current one arrive together.

When the money is due, and what late payment costs

	The rule	Paragraph
The basic rule	contributions fall due at the end of the month they are payable for, and the debtor pays unprompted, at their own risk and cost	§ 35 Abs. 1
One debt	GSVG contributions and the accident-insurance contribution form a single debt, and a payment is applied to the oldest outstanding period first	§ 35 Abs. 1
Quarterly billing	where a calendar quarter is prescribed together, it falls due at the end of the second month of that quarter, so the end of February, of May, of August and of November	§ 35 Abs. 2
Monthly instead	on application, a quarter's amount may be paid in monthly instalments, by payment or by direct debit	§ 35 Abs. 5b
A back payment	four equal instalments during the calendar year after the final base is determined, each on the last day of the second month of a quarter	§ 35 Abs. 3
A back payment in the early years	on application, twelve equal instalments across the three following calendar years, for the first year of insurance and the two after it. The application must be made by 31 March of the year following the determination	§ 35 Abs. 3
After the insurance ends	due at the end of the second calendar month after the determination	§ 35 Abs. 4
Late	interest runs if payment is not made within 15 days of the due date, and a payment within a further 3 days has no consequences. The rate is the base rate plus four percentage points, fixed for a calendar year by the base rate in force on the preceding 31 October	§ 35 Abs. 5

The interest rate is a formula rather than a published figure, and the base rate it turns on was not read at source for this page, so no interest percentage is printed here. The institution may reduce or waive it where collecting it in full would endanger the debtor's economic position, or where the delay was short and the debtor otherwise pays on time.

Payment and default, from GSVG § 35 in the version in force from 20 July 2024, BGBl. Nr. 560/1978 as amended by BGBl. I Nr. 106/2024.

The two exemptions, and who they do not reach

GSVG § 4 Abs. 1 lists the ways out. Three of them matter to somebody building a business here.

A dormant trade ends the health and pension insurance for the duration, and reaches back over the dormant period for up to 18 months before the report where no benefit was drawn (Z 1).
Income below the threshold, for a neue Selbständige. Z 5 exempts a Z 4 person whose income from all GSVG-liable activity in the calendar year does not exceed twelve times the minimum monthly base: EUR 6,613.20 for 2026, which the SVS publishes as the year's Versicherungsgrenze.
The small-business exemption, on application. Z 7 exempts a Z 1 person who shows that turnover from all entrepreneurial activity stays under the VAT act's small-business limit of EUR 55,000.00 and that income stays under the same EUR 6,613.20.
But Z 7 is not open to everyone. The applicant must have been GSVG-insured for no more than twelve calendar months in the past sixty, or have reached the statutory pension age, or be at least 57 and have met the limits in the previous five calendar years.
And it buys less than it looks like. A person exempted under Z 7 keeps the accident insurance and loses health and pension cover from that activity, which matters if no other cover exists.

Read Z 5 and Z 7 against § 2 Abs. 1 and the answer for a company officer falls out of the text. Z 5 is drawn on persons "im Sinne des § 2 Abs. 1 Z 4" and Z 7 on persons "gemäß § 2 Abs. 1 Z 1" plus a provision of the freelance professions act. Neither reaches § 2 Abs. 1 Z 3. A shareholder who is the managing director of a chamber-member GmbH or FlexCo is compulsorily insured whatever the company pays them and whatever it turns over, and the minimum base in § 25 Abs. 4 applies: the floor in the table above, every month, from the first day of cover.

Working across borders, and where this page stops

GSVG § 2 Abs. 1 Z 3 contains no residence condition. It asks whether the company is a chamber member and whether the person is a shareholder appointed to run it, and nothing about where they live. That is an observation about one paragraph, not the whole answer, because a person working in more than one country is not governed by one country's act alone.

For the outbound case the SVS publishes its own rules. Where an insured person works temporarily in another member state, a posting certificate on form A1 evidences that Austrian legislation continues to apply, and the SVS is unusually clear about what that document is: "Eine Entsendung ist keine Bestätigung einer Versicherung, sondern eine Bestätigung, dass für eine ausländische Tätigkeit österreichisches Recht gilt", it confirms which law applies rather than that you are insured. Its conditions are that the activity has run in Austria for at least two months, can resume immediately on return, has a duration fixed in advance and leaves the Austrian infrastructure in place, naming premises, the trade licence and chamber membership. A posting may not exceed 24 months, cannot be extended, and a fresh posting to the same state needs a two-month break.

The inbound case is where this page stops. Which state's legislation applies to somebody living in one country and directing a company in another is settled by the coordination rules and by the institutions applying them, and it turns on facts we do not have. If your plan involves living outside Austria while running an Austrian company, settle that before the company exists. The residence titles are separate subjects: for a founder intending to settle, red white red card; for an employee route, the EU blue card guide; for someone not settling at all, austria digital nomad visa.

What this page does not do

It does not calculate anybody's contribution. Austrian law reserves advice on a person's own position to a licensed Steuerberater under WTBG 2017 § 2 Abs. 1, and a page that runs your numbers is doing exactly that. The SVS publishes a calculator of its own, and the floor, the ceiling and the three percentages above are enough to build a budget. The page also prints no late-payment interest rate, because the statute gives a formula and the base rate behind it was not read at source; no benefit, sick-pay or co-payment figures; and no processing times, because no official figure for one exists.

How this page is kept accurate

Updated 17 September 2026. Every rate here is cited to the paragraph of the GSVG, the ASVG or the BMSVG that sets it, and every 2026 amount to the ordinance that set it and the year it applies to. Rates and annual values are two different kinds of figure and the page keeps them apart. We are a company-formation provider: we do not act for anyone before the SVS, and nothing here is legal or tax advice. Our own fee is not published.

Sources

GSVG, Gesetzesnummer 10008422, BGBl. Nr. 560/1978, read as open data published by the Federal Chancellery: § 2 (who is insured, in the version in force from 1 January 2024), § 4 (exemptions), § 6 (start), § 18 (notification), § 25 and § 25a (the base), § 27 (the rates), § 35 (payment), § 48 (the ceiling).
ASVG, Gesetzesnummer 10008147, BGBl. Nr. 189/1955: § 4 Abs. 1 Z 6 and Abs. 2, § 5 Abs. 2, § 8 Abs. 1 Z 3 lit. a with § 74 Abs. 1 Z 1, § 45 Abs. 1 and § 108 Abs. 3, and § 810 Abs. 3.
BMSVG, Gesetzesnummer 20002088, § 52; and GewO 1994 § 333 Abs. 2, named in GSVG § 18 Abs. 1.
*Beitragsrechtliche Werte in der Sozialversicherung 2026*, at 1 January 2026, published by the federation of Austrian social insurance institutions and resting on the Kundmachung BGBl. II Nr. 263/2025 of 28 November 2025 and on BGBl. II Nr. 226/2025 of 24 October 2025: every 2026 amount here.
SVS, Aktuelle sozialversicherungsrechtliche Werte and Entsendung, both read 17 September 2026: the 2026 threshold of EUR 6,613.20 with the EUR 55,000.00 turnover limit, and the A1 certificate.

Frequently asked questions

Does a GmbH managing director in Austria have to pay SVS contributions?

Usually yes, where they also hold shares. GSVG § 2 Abs. 1 Z 3 makes a shareholder appointed managing director of a chamber-member GmbH or FlexCo compulsorily insured, unless they are already caught by the ASVG in that function. The ASVG test is personal and economic dependency (§ 4 Abs. 2), not a shareholding percentage.

I take no salary from my Austrian company. Do I still pay the SVS?

If GSVG § 2 Abs. 1 Z 3 reaches you, yes. Neither exemption helps: § 4 Abs. 1 Z 5 is drawn on Z 4 persons and § 4 Abs. 1 Z 7 on Z 1 persons, and neither mentions Z 3. The minimum contribution base in § 25 Abs. 4 then applies, so the floor contribution is payable every month.

How much is the SVS in 2026?

The insured person pays 6.80 percent for health insurance and 18.50 percent for pension insurance of the contribution base (GSVG § 27), plus 1.53 percent to the provision fund (BMSVG § 52) and a flat EUR 12.95 a month for accident insurance. On the 2026 minimum base that is EUR 37.47 and EUR 101.95 a month.

When does SVS cover start, and how long do I have to report it?

Cover starts on the day the authorisation is obtained, or for a managing-director shareholder on the day the company obtains it or the registration application is made (GSVG § 6 Abs. 1). The start must be reported within one month (§ 18 Abs. 1), and a notification to the trade authority under GewO § 333 Abs. 2 counts as that report.

What is the minimum SVS payment?

For 2026 the minimum contribution base is EUR 551.10 a month, which produces EUR 37.47 for health insurance and EUR 101.95 for pension insurance, plus EUR 12.95 for accident insurance and 1.53 percent to the provision fund. It is payable whatever the income, and the month cover begins is paid in full (GSVG § 27 Abs. 3).

What is the maximum, and why is it higher than an employee's?

For 2026 the maximum base is EUR 8,085.00 a month. GSVG § 48 sets it at 35 times the daily ASVG maximum, which is EUR 231.00 for 2026. An employee's monthly maximum is 30 times the same figure, EUR 6,930.00, with a separate annual ceiling for the two special payments. Both routes reach EUR 97,020.00 a year.

Why did I get a large SVS bill two years after a good year?

Because the institution bills provisionally and corrects later. GSVG § 25 Abs. 6 replaces the provisional base with the final one once the income tax assessment exists, which is usually a year or more afterwards. The difference can be paid in four instalments, or twelve over three years for the first three years of insurance, on application by 31 March (§ 35 Abs. 3).

Is SVS insurance optional if I earn very little?

Only for some groups. A neue Selbständige is exempt below EUR 6,613.20 of income in 2026 (GSVG § 4 Abs. 1 Z 5). A trade-licence holder may apply for the small-business exemption below that income and under EUR 55,000.00 of turnover (Z 7), subject to a 60-month or age condition. A dormant trade also ends the cover (Z 1).

Can you calculate my SVS contributions for me?

No. Austrian law reserves advice on a person's own tax and contribution position to a licensed Steuerberater (WTBG 2017 § 2 Abs. 1), and this page states the law rather than applying it to anybody. The SVS publishes its own contribution calculator, and the rate, the floor and the ceiling above are enough to build a budget.

Is the SVS the same as the ÖGK?

No. The SVS carries health, pension and accident cover for the self-employed under the GSVG; the ÖGK carries health insurance for employees under the ASVG. Which one reaches you is decided by your status, not by choice. An AG board member is an ASVG case under § 4 Abs. 1 Z 6, while a GmbH or FlexCo managing-director shareholder is usually a GSVG one.

What is the SV number in Austria, and is it my tax number?

They are different identifiers. The social insurance number identifies a person to the insurance institutions and appears on the e-card; the Steuernummer identifies a taxpayer to the tax office. Either one can be used once on a first FinanzOnline login. The tax identifiers are covered on our tax number page.

I live outside Austria and direct an Austrian company. Which country insures me?

GSVG § 2 Abs. 1 Z 3 sets no residence condition, so on its own terms it reaches you. But which state's legislation applies to a person working in more than one country is settled by the coordination rules and by the institutions applying them, not by that paragraph, and not by this page. Settle it before the company exists.

What we do on the company side

Before the directorship exists. The company form and the trade licence decide which paragraph reaches you, and both are settled at formation.

If you are still deciding whether to settle. The founder residence routes and what each asks of the company are on red white red card.

Tell us the form, the shareholding and where you will be living: ask about your Austrian company, or start your onboarding if you are ready to engage.

SVS: Social Insurance for the Self-Employedin Austria