Многие сталкиваются с бюрократическими барьерами, сложностями в коммуникации с банками и требованиями к отчетности, которые существенно отличаются от привычных стандартов СНГ и Азии. Актуальный вызов: не просто Company registration in Austria, а выстраивание долгосрочной стратегии выхода на рынок Австрии и масштабирование бизнеса в ЕС с учетом всех юридических и налоговых требований.
Если вы ищете не «универсальную инструкцию», а практическое руководство, основанное на опыте COREDO, – эта статья даст вам не только ответы, но и стратегические идеи для успешной интеграции в европейское бизнес-пространство. Рекомендую дочитать до конца: вы узнаете, как минимизировать риски, выбрать оптимальную корпоративную структуру и обеспечить прозрачность процессов.
Main forms of companies in Austria: GmbH and AG
Both forms require mandatory notarization of the founding documents and annual reporting, as well as compliance with European standards of corporate governance and transparency.
Company registration in Austria: step by step
Preparation and selection of the company name
The company name must be unique and correspond to the area of activity. Checks are carried out through the Austrian commercial register (Firmenbuch). It is important to note that the designation GmbH or AG must be included in the company name. The solution developed by COREDO for clients includes a preliminary availability analysis and legal expertise of the name, which helps avoid rejection at the document submission stage.
Determination of founders and directors
Founders can be individuals as well as legal entities, residents and non-residents of the EU. A GmbH requires only one shareholder; an AG requires a minimum of two shareholders. company registration with foreign founders in Austria is possible without restrictions, but identity verification and proof of the source of funds of each beneficiary will be required. In the case of registering a company with multiple shareholders or legal entities, the COREDO team conducts a multi-level ownership structure check and prepares the founders’ meeting minutes in accordance with Austrian law.
Choice of legal address
The company’s legal address in Austria must be confirmed by a lease agreement or ownership. It is permissible to use a nominee service if the company does not carry out active operational activities in the country. COREDO’s experience confirms: a correctly chosen legal address speeds up the registration process and reduces the risks of subsequent tax audits.
Formation of the share capital
Minimum capital for a GmbH: 35,000 euros (17,500 euros mandatory contribution prior to registration). For an AG: 70,000 euros. Payment of the share capital is made to a dedicated bank account before submitting documents to the commercial register. When registering a company with the minimum capital, it is important to documentarily confirm the legality of the source of funds. COREDO’s practice includes client support at the capital formation stage and preparation of supporting documents for banks and regulators.
Preparation and notarial certification of founding documents
The deed of incorporation, the company’s articles, the founders’ meeting minutes and the participants’ resolution: mandatory elements of the document package. All documents must be notarized by an Austrian notary. In the case of remote registration or registration by power of attorney, COREDO organizes video verification and an electronic signature using eIDAS or BankID, and also provides an apostille for documents if the founders are located outside the EU.
Opening a bank account and payment of share capital
Registration in the commercial register
After preparing and notarizing all documents, the company submits the package to the Austrian commercial register (Firmenbuch). Registration is accompanied by the publication of company details in the Wiener Zeitung. COREDO’s experience shows: a correctly prepared document package makes it possible to obtain an extract from the register within 5–10 business days.
Registration for tax purposes
The company must obtain a tax number and, if necessary, register as a VAT payer. An application is submitted to the tax authority, and the founding documents, information about the legal address and the bank account are provided. In the case of creating a tax group or integration with European tax systems, the COREDO team develops an individual strategy for optimizing the tax burden.
Registration of foreign founders
Reporting and audit requirements
Each company must keep financial statements according to Austrian standards, and under IFRS if necessary. An audit becomes mandatory for AGs and for GmbHs exceeding certain turnover or employee thresholds. COREDO’s practice: organizing processes for preparing reports and interacting with auditors, which allows clients to timely meet all requirements and avoid fines.
Austrian tax legislation
In 2024 the corporate income tax is 24%, the VAT rate is 20%. To optimize the tax burden, it is possible to create a tax group, integrate with European tax systems and use double taxation avoidance agreements. COREDO’s solutions include strategic tax structure planning, accounting for the features of parent and subsidiary companies, and analysis of the long-term consequences of registration for the business ROI.
Documents for company registration
Key findings and recommendations
- To minimize risks when registering a company in Austria, it is important to prepare a KYC file in advance, confirm sources of funds and choose a reliable legal partner.
- Comprehensive company registration taking into account AML/CTF, GDPR, FATCA, CRS and BEPS is the standard for international business aiming for maximum transparency and long-term sustainability.
- The solution developed by COREDO includes strategic planning of the corporate structure, tax optimization and integration with European regulations.
- COREDO’s practice confirms: the success of registration and subsequent business development in Austria depends on the quality of document preparation, choice of partners and competent management of corporate risks.
Comparison table of GmbH and AG
| Parameter | GmbH | AG |
|---|---|---|
| Minimum share capital | 35 000 € | 70 000 € |
| Minimum number of founders | 1 | 2 |
| Notarial certification | Required | Required |
| Reporting | Annual | Annual |
| Audit | Under certain conditions | Under certain conditions |
| Corporate income tax | 24% | 24% |
| VAT | Yes | Yes |
| Possibility of remote registration | Yes | Yes |
| Possibility of using a nominee service | Yes | Yes |
Conclusion of the article
