Austria
EU member · civil law · German-speaking administration
Since the 2024 reform the minimum share capital is €10,000 instead of €35,000. That makes Austria cheaper on capital than Germany for the first time — and a serious alternative as an EU seat with German-speaking administration.
The country
EU member, nine million people, euro, continental European civil law.
A bridge to Central and Eastern Europe — the obvious EU seat for structures connected to the Balkans or Ukraine.
Formation by notarial deed, entered in the Firmenbuch.
Tax and obligations
- Corporate tax of 23 per cent.
- Group taxation allows losses of foreign subsidiaries to be offset against domestic profits — an instrument few countries offer in this form.
- The Privatstiftung is an established instrument for family wealth and business succession.
Registers and transparency
The Firmenbuch and the register of beneficial owners are both maintained; the Firmenbuch is public. Access to the ownership register has been limited to legitimate interest since the 2022 ruling of the Court of Justice.
Company forms
GmbH (€10,000 minimum share capital since 2024) · Flexible Kapitalgesellschaft (since 2024) · AG (€70,000) · OG · KG · Privatstiftung · Branch
What you need to know
The share capital of €10,000 — of which €5,000 must be paid in — is NOT included in the formation price. It stays your money, but it has to be there. The cut from €35,000 to €10,000 is recent: if you ruled Austria out before 2024, the calculation is worth redoing.
Our product for this jurisdiction
Austrian GmbH
€6,450
Fixed price, first-year government fees included, one point of contact through to incorporation.
See scope and price