Austrian GmbH guides

The Austrian GmbH explained in plain English, each guide citing the statute it describes.

All guides

The Austrian limited liability company in plain language: capital, liability, who runs it.

The two Austrian capital companies side by side: capital, governance and formality.

What an Austrian GmbH shares with a US LLC or a UK Ltd, and what it does not.

Same minimum capital, different rules on contributions, employee shares and transfers.

A limited partnership whose general partner is a GmbH, and how liability splits.

Stammkapital and Stammeinlage: the current minimums and what changed in 2024.

Every step from the founding documents to the trade licence, for both routes.

Corporate income tax, the minimum tax, tax on distributions and the change due in 2028.

Decided on a GmbH? Get a formation plan for your company.