A project in Austria?
Austria isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a GmbH in Austria, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 2 to 6 weeks for the legal process itself.
Minimum share capital: €10,000 (€5,000 to be paid in cash at incorporation).
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Notarial deed
Mandatory for a multi-member GmbH. For a single-member GmbH, a simplified digital incorporation exists without a physical notary visit.
Capital deposit
Minimum capital of €10,000 (€5,000 paid in cash at incorporation); the bank certifies the deposit for the commercial register.
Sworn interpreter
If the director does not sufficiently master German, a sworn interpreter must attend the deed.
Commercial register filing
Overall timing depends mainly on how quickly the bank certificate and the register court process the file.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 20% | |
| Reduced rates | 13% | culture, swimming pools, thermal spas |
| Reduced rates | 10% | food, rent, passenger transport, books, press |
| Reduced rates | 4.9% | basic food products from 1 July 2026 |
Corporate tax
23% (Körperschaftsteuer).
Is a visa required?
No for an EU/EEA national. A non-EU national wanting to run the business on-site needs a residence permit suited to economic activity.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Austria required?
For a single-member GmbH, digital incorporation avoids a notary visit. A third-country national wishing to carry out operational activity needs a valid residence permit — a tourist visa is not enough.
Observed timeframe to open the account
2 to 6 weeks: the bank must certify the minimum capital deposit before commercial-register filing; the timeline depends heavily on the founder's origin (EU or third country).
Share capital deposit
Minimum share capital: €10,000 (€5,000 to be paid in cash at incorporation).
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease, a trade declaration (Gewerbeanmeldung) with the local authority, and registration with the chamber of commerce (WKO).
On-site sales & till
A cash register is mandatory for any business with more than €15,000 in annual turnover and over €7,500 in cash sales.
Cash register suppliers
- SumUp
- Zettle (PayPal)
- Flatpay
- Lightspeed
- Shopify POS
Payment providers for small businesses
- Stripe
- Mollie
- Adyen
- PayPal Business
- Worldline
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Austria.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Austrian Customs (Zollamt Österreich).
On-site consumer rules
A sale concluded in person at a stand during a trade fair that is not your usual place of business is generally classed as an "off-premises" contract under the EU Consumer Rights Directive (2011/83/EU): the customer then has a 14-day right of withdrawal, subject to exceptions (personalised, perishable or sealed goods). This principle, harmonised across the EU/EEA, applies in Austria — we check the local details with you based on your sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.