- Remote setup
- Possible
- Visit, notary or lawyer
- Notarial deed
- Local director
- No
- Registered address
- Registry silent
- Minimum capital
- €10,000 (€5,000 cash)
- Yearly upkeep
- €500 minimum tax
- EU member
- Yes
- IWG business address
- 24 centresfrom $62/mo
What the registry requires
| Company type | Gesellschaft mit beschränkter Haftung (GmbH); FlexKapG / FlexCo is the start-up variant with the same capital |
|---|---|
| Registry | Firmenbuch (commercial register) kept by the regional courts |
| Government filing fee | Varies — Court fees (filing plus registration fee under the Court Fees Act) are waived for new businesses under the NeuFöG scheme; the amounts could not be retrieved from official pages (USP renders client-side, RIS returned 503). |
| Registration time | Neither USP nor the Austrian Business Agency publishes a standard Firmenbuch processing time. |
| Resident director | No residency requirement for managing directors is stated on the Austrian Business Agency or USP pages checked. |
| Visit, notary or lawyer | Articles require a notarial deed (single founder: a notarised declaration of establishment); the Austrian Business Agency states the process can be completed online. |
| Registered address | A registered office in Austria must be stated; the official pages do not say whether a provider's address is accepted. |
| Minimum capital | €10,000 (€5,000 cash) |
| Corporate tax | Corporate income tax 23%; minimum corporate tax of €500 per year (€125 per calendar quarter) even in loss years. |
| Every year | Minimum corporate tax €500 per year (€125 per quarter), payable regardless of profit. |
What it costs
- Government filing fee
- Varies
Court fees (filing plus registration fee under the Court Fees Act) are waived for new businesses under the NeuFöG scheme; the amounts could not be retrieved from official pages (USP renders client-side, RIS returned 503).
- Every year
- €500 minimum tax
Minimum corporate tax €500 per year (€125 per quarter), payable regardless of profit.
- Not included
- Provider fees
Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.
How to register a company in Austria, step by step
- Draft the articles (or declaration of establishment) naming the managing director and the registered office.
- Sign the articles as a notarial deed; the Austrian Business Agency notes the process can run online.
- Pay at least €5,000 of the €10,000 capital into a bank account and obtain the bank confirmation.
- Obtain the NeuFöG confirmation from the Chamber of Commerce to have court fees waived.
- File the application with the Firmenbuch court with the deed, bank confirmation and specimen signatures.
- After registration, obtain the trade licence (Gewerbeberechtigung) and register with the tax office.
Corporate tax in Austria
23% (min. €500/yr). Corporate income tax 23%; minimum corporate tax of €500 per year (€125 per calendar quarter) even in loss years.
Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.
Common mistakes
- Skipping the NeuFöG declaration and paying court fees that would have been waived.
- Budgeting no tax for a dormant first year: the €500 minimum corporate tax is due regardless.
- Assuming the FlexCo has lower capital than a GmbH; both require €10,000.
Compare Austria with alternatives
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
 AustriaGmbH | Varies | Not stated | 23% (min. €500/yr) | No | Notarial deed | Registry silent | €500 minimum tax |
 LuxembourgSARL | Varies | Permit up to 3 months | 17% CIT + surcharges | Permit holder present | Notary (SARL) | Real premises | Not stated |
 RomaniaSRL | Varies | 1 working day | 16% profit tax | Not confirmed | Not required | Proof of right of use | Not stated |
 Serbiad.o.o. | RSD 8,000 | 5 working days | 15% corporate tax | No | Notary + e-filing | Address register check | Annual accounts to APR |
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.
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Sources
- €10,000 capital with €5,000 cash, notarised memorandum/declaration, online completion, FlexCo €10,000, registered office — investinaustria.at, checked September 27, 2026
- Corporate tax 23%; minimum €500 per year / €125 per quarter — investinaustria.at, checked September 27, 2026
- Körperschaftsteuer 23% since 2024; minimum tax 5% of a quarter of the statutory minimum capital per quarter — usp.gv.at, checked September 27, 2026
- FlexKapG €10,000 with €5,000 cash; notarial deed; Firmenbuch fees waived under NeuFöG with Chamber confirmation — startup.usp.gv.at, checked September 27, 2026 (search extract)