How to Register a Company in Austria (2026 Guide)

Registering a company in Austria means six steps: choose a legal form, sign the articles before a notary, pay in the share capital, file with the commercial register, obtain a trade licence, register for tax. A GmbH needs 10,000 euros and a serviceable Austrian address.

Each of those steps has an authority behind it, and they run in a fixed order. Below is what each one actually requires, what it costs at the time of writing, and where founders from abroad most often get stuck.

Step 1: the legal form

Austria has one register for companies, the Firmenbuch, and several forms that can be entered in it. Four of them cover almost every real case.

The GmbH is what most founders from abroad end up with, because it limits liability and because banks, clients and landlords in Austria expect it. Its minimum share capital has been 10,000 euros since 1 January 2024, down from 35,000 euros, which is why older English-language guides still quote the higher figure. The cash contributions paid in before registration have to reach at least half of the minimum share capital, so 5,000 euros.

The FlexCo exists since 2024 and is aimed at startups that want employee share classes. The GmbH rules apply to it unless the FlexCo Act says otherwise. If you are unsure which of the two fits, our overview of the Austrian GmbH sets out the differences.

A sole proprietorship needs no capital and no notary. It also gives you no liability shield, and it only enters the register once your turnover passes the statutory threshold.

Step 2: the notary

The articles of association of a GmbH have to be recorded in a notarial deed. The notary drafts or reviews the document, reads it out, explains it and records that this happened. It is a formal act, not a signature you can send by courier.

There is one narrow exception. A single natural person forming a company with a standard declaration limited to the statutory minimum content can do so without a notarial deed. The moment you want a second shareholder or any tailored provision, the deed is back.

Since 1 January 2019 the deed for a company formation can be executed electronically by video conference under section 69b of the Austrian Notarial Code, introduced by the Electronic Notarial Form Formation Act. Since 1 January 2021 the same route is open for notarial deeds generally. It requires an uninterrupted two-way audio and video connection and identity verification either by a video-based procedure or an electronic identity document. For founders outside Austria this removes the need to travel.

The notary's fee follows a statutory tariff and is calculated from the value of the matter. Ask for an itemised fee statement rather than a lump sum. It is not covered by the exemption described in the next step.

Step 3: the commercial register, and what it costs

The filing goes to the commercial register court. In Vienna that is the Commercial Court of Vienna, elsewhere the regional court for the district where the company has its seat.

The court fees are fixed amounts, not a percentage. They were raised with effect from 1 August 2026:

Two notes on that table. First, the amounts before 1 August 2026 were 44 and 449 euros; a guide quoting 493 euros is describing the old tariff. Second, the fees are index-linked and are reset by ordinance from time to time, so check the current tariff before you budget.

There is a way to avoid the court fees entirely. Under the New Business Promotion Act (NeuFöG), a genuinely new business can be exempted from the registration fee and the associated filing fee. The declaration form has to go in with the application, or follow within fourteen days of it. Forgetting it is the most expensive oversight in an Austrian company formation, and it cannot be repaired later.

What the register records about you is public. Our guide to the Austrian company register explains how to read an entry, including your own.

Step 4: the trade licence and GISA

A company entered in the register is not yet allowed to trade. Most commercial activities in Austria require a trade licence (Gewerbeberechtigung), which you register with the district administrative authority, in Vienna the magistrate's district office.

Licences fall into three groups. Free trades are registered and take effect on the day of the registration. Regulated trades require proof of qualification. A small number of trades are subject to an additional reliability check before you may start.

Every licence lands in GISA, the Austrian trade register (Gewerbeinformationssystem Austria). GISA is public, so anyone can check which activity you are licensed for and from what date. That cuts both ways: it is a credibility signal for clients, and it is the first place a competitor looks.

The trade licence is tied to a business location (Betriebsstätte). The authority checks that the address you name is real and that documents can be served there.

Step 5: the VAT number

Registration for tax happens after the register entry, with the tax office. You submit the formation questionnaire, and the tax office issues the tax number and, on application, the VAT identification number (UID), the Austrian equivalent of an EU VAT number.

The UID is not automatic and not instant. You apply for it, and the tax office issues it once it is satisfied that you are carrying on a business. Budget a few weeks between the register entry and a usable UID, and do not promise clients intra-EU invoicing before you hold it. The details are in our guide to the EU VAT number in Austria.

Step 6: the bank account

The share capital of a GmbH goes into an account in the company's name. The bank issues a confirmation that the money is at the free disposal of the managing directors, and the notary files that confirmation with the register application.

This is the step that most often delays formations from abroad, because Austrian banks apply their own onboarding checks: identification of every shareholder, the beneficial ownership declaration, and often a question about where the money comes from. Start the bank conversation before the notary appointment, not after it. The capital itself is not a fee. It stays in the company and is working capital from day one.

The address the register will accept

Every Austrian company needs a registered seat and a business address at which documents can be served. The register records the address that is decisive for service, and the authorities check that it is real.

Three things follow from that:

1. A P.O. box does not qualify. Neither does an address where nobody can accept mail.
2. A residential address in another country will not work for the Austrian register.
3. A virtual office address does work, provided it is a real address where service is possible and someone is there to accept registered official letters. The standard is serviceability, not the label the provider puts on the product.

The same address is used three times over: by the register, by the trade authority for the business location, and in the imprint of your website. Getting it wrong once means correcting it in three places.

Postservice.at provides a business address in Vienna the register accepts in the first district, with mail acceptance, scanning and forwarding. What it costs per month is on our pricing page.

The order in practice

The six steps above break down into eight practical moves, and the order matters more than it looks.

1. Decide the legal form
2. Secure the business address, because the notary and the register both need it
3. Agree the articles with the notary and execute the deed
4. Open the bank account and pay in the cash contribution
5. Obtain the bank confirmation
6. File with the register, with the NeuFöG declaration if it applies
7. Register the trade licence, which enters it in GISA
8. Register with the tax office and apply for the UID

Steps 3 to 6 are the notary's territory. Steps 7 and 8 are yours. Step 2 sits early on purpose: the address is needed twice before anything else can move, and it is the item most founders leave until last.

For the GmbH specifically, the share capital rules, the notarial deed and the video-conference route are covered in more depth in our article on forming a GmbH in Austria.

Frequently asked questions

Can I register an Austrian company without living in Austria?

Yes. Austrian law does not require the managing director to be resident in Austria, and the notarial deed can be executed by video conference. What you do need is an Austrian bank account for the share capital and an Austrian address at which official documents can be served. Residence and work permit rules may still apply to you personally.

How long does it take to register a company in Austria?

The register court usually decides within days once the filing is complete. The time goes on everything before that: the bank account, the notary appointment, and documents you have to obtain from your home country. A realistic range from first appointment to trade licence is four to eight weeks.

Can I use a virtual office address for the Austrian commercial register?

Yes, provided it is a real address where service of documents is possible. That is the standard the register applies. A P.O. box or a forwarding label with no one behind it does not meet it. Ask the provider whether the address is expressly released for the register entry and whether you receive a location agreement as proof.

Do I have to pay the full 10,000 euros share capital before registration?

No. The cash contributions paid in before registration have to reach at least half of the minimum share capital, so 5,000 euros for a standard GmbH. The rest is owed and can be called in later. The confirmation of the paid-in amount comes from the bank and is filed with the application.

What is NeuFöG and how much does it save?

The New Business Promotion Act exempts genuinely new businesses from certain fees and charges, including the court fees for the first registration. For a GmbH that is 522 euros as of 1 August 2026. The declaration has to be submitted with the application or within fourteen days; it cannot be claimed retroactively.

Sources

• Unternehmensserviceportal (USP), commercial register: usp.gv.at
• oesterreich.gv.at, English section: oesterreich.gv.at
• JustizOnline, official public access to the Firmenbuch: justizonline.gv.at
• Federal Ministry of Finance on tax registration and the VAT identification number: bmf.gv.at
• GISA, the Austrian trade register: gisa.gv.at
• Court fee amounts as of 1 August 2026, ordinance in the Legal Information System of the Republic of Austria: ris.bka.gv.at
• Austrian Notarial Code, section 69b and its commencement provisions, in the Legal Information System of the Republic of Austria: ris.bka.gv.at

Status: 3 September 2026. Figures as stated above, each with its own effective date. General information, not legal or tax advice.