Set up an OG: general partnership with a registered office in Vienna
Set up your Offene Gesellschaft (OG general partnership) with a professional business address in 1010 Vienna. Suitable for the commercial register entry, quick to arrange.
What is an Offene Gesellschaft (OG)?
The Offene Gesellschaft (OG) is a general partnership in which at least two partners run a business together. All partners are liable without limit and jointly with their entire personal assets.
Key features of the OG at a glance:
- At least two partners required
- No minimum share capital prescribed
- Entry in the commercial register is mandatory
- All partners are entitled to manage the business
- Flexible partnership agreement possible
The partnership agreement
To set up an OG you need a partnership agreement. It governs the rights and obligations of all partners.
Mandatory contents
- Name (company name) of the partnership
- Registered office of the partnership (business address)
- Object of the business
- Names of the partners
- Authority to represent
Recommended provisions
- Distribution of profit and loss
- Withdrawal rights of the partners
- Provisions for departure/death
- Non-compete clause
- Decision-making
Commercial register entry of the OG
The OG only comes into existence upon entry in the commercial register. For this you need a registered business address as the official registered office of the partnership.
The registration process:
- 1Book a virtual office and sign the contract
- 2Draft the partnership agreement
- 3File the commercial register application with the commercial court
- 4Complete the trade registration
- 5Register with the tax office
Required for the registration:
- Partnership agreement (certified)
- Contract for the business address
- Copies of ID for all partners
- Commercial register application form
- Court fee (approx. 250 €)
Liability of the partners
In an OG, all partners are liable without limit and jointly. That means maximum responsibility, but also maximum trust.
Unlimited liability
Every partner is liable with their entire personal assets for the debts of the OG.
Joint liability
Creditors can turn to any individual partner for the full amount of the debt.
Protective measures
A solid partnership agreement and a professional address help you minimise risks.
Important note on liability
Because of the unlimited liability, the OG is particularly suitable for partners who trust each other and actively work in the business. If you want to limit liability, a GmbH or KG might be the better choice.
Legal certainty for your OG
Registered business address
Recognised by the commercial register court in Vienna for the OG entry.
Your own contract
Proof of the registered office for the commercial register application.
Separation of private and business
Your private address stays protected despite the commercial register entry.
For all partners
One location for all partners, regardless of where they live.
Postservice Pricing
No hidden costs & cancel anytime.
*All prices net
Frequently asked questions about setting up an OG
Does an OG need a minimum share capital?
No, there is no statutory minimum share capital for the OG. The partners are free to agree on what contributions they make.
Does the partnership agreement have to be notarised?
The partnership agreement itself does not have to be notarised, but the signatures must be certified for the commercial register entry.
Can legal entities also be partners in an OG?
Yes, in addition to natural persons, legal entities (for example a GmbH) can also be partners in an OG.
How is the OG taxed?
The OG itself is not subject to corporate income tax. The profits are allocated to the partners and taxed individually at their level (income tax).
Can the virtual office address be used as the OG's registered office?
Yes, our address is suitable for commercial register entries and is recognised as the registered office. You receive a contract as proof.