AT · N 48°12′ · E 16°22′
Austria
Austria’s GmbH is a common vehicle for foreign investors entering the EU and Central and Eastern Europe and may be wholly owned by foreign individuals or companies. Incorporation requires notarisation and Companies Register entry; operating activities usually also require trade registration or a sector-specific permit.
An EU base for Central and Eastern Europe.
Limited liability company (Gesellschaft mit beschränkter Haftung, GmbH)
Talk to an advisorKey points on one page.
- Tax
- CIT 23%; GmbH minimum CIT EUR 500 yearly; 15% Pillar Two for groups meeting the EUR 750m test
- Shareholders and directors
- Min. 1 shareholder and 1 natural-person managing director; no general director residence rule
- Share capital
- Min. EUR 10,000 share capital; at least EUR 5,000 cash paid on formation
- Local requirements
- Austrian registered address; no mandatory company secretary; trade registration normally required
- Annual maintenance
- File accounts within 9 months; small GmbHs are usually audit-exempt
- Incorporation timeline
- Approx. 2–4 weeks; bank checks, notarisation or licensing can extend this
- Public disclosure
- Directors, shareholders and filed accounts are searchable in the Companies Register; UBO data are not fully public
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Austrian Business Agency — Starting a business in Austria
- 02Austrian Business Service Portal — GmbH/FlexCo start-up roadmap
- 03PwC Worldwide Tax Summaries — Austria: Taxes on corporate income
- 04Austrian Ministry of Economy — Screening of Foreign Direct Investments
- 05Austrian Finance Ministry — Register of Beneficial Owners
- 06Austrian Business Service Portal — Annual financial statements and audit
02 · Advantages
Why Austria
- 01Foreign individuals or companies may hold 100%; shareholder liability is limited to the contribution
- 02CIT is 23%, with no local income tax at company level
- 03An EU location well placed for Germany, Central and Eastern Europe, and nearby markets
03 · Requirements
Formation requirements
- Name must include “GmbH” or the full wording; the company exists upon Companies Register entry
- Articles and a conventional registration application require notarisation; minimum capital is EUR 10,000
- Third-country investment in sensitive sectors may trigger foreign direct investment screening
04 · Compliance
Annual compliance
- File accounts with the Companies Register within 9 months; arrange an audit where required
- File the CIT return electronically, normally by 30 June after financial-year end; make quarterly prepayments
- Identify and verify UBOs annually; unless exempt, report or confirm changes within 4 weeks
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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