Ready-Made GmbHs in Austria
GmbHs incorporated in advance and held dormant, ready to pass to a new owner by notarial deed under § 76 GmbHG.
Updated: 28 September 2026
A ready-made GmbH changes hands by notarial deed, not by a new incorporation.
Available ready-made GmbHs
Each entry is a GmbH incorporated and kept dormant, with at least the EUR 10,000 minimum share capital the GmbHG sets from 1 January 2024. Request an entry by its reference.
| Ref | Form | Year of incorporation | Region | Share capital | Price | Status | Request |
|---|---|---|---|---|---|---|---|
| AT-GMBH-1001 | GmbH | 2026 | Vienna | EUR 10,000 | EUR 6,500 | Available | Request AT-GMBH-1001 |
| AT-GMBH-1002 | GmbH | 2025 | Lower Austria | EUR 10,000 | EUR 6,900 | Available | Request AT-GMBH-1002 |
| AT-GMBH-1003 | GmbH | 2025 | Carinthia | EUR 10,000 | EUR 6,800 | Available | Request AT-GMBH-1003 |
| AT-GMBH-1004 | GmbH | 2025 | Upper Austria | EUR 20,000 | EUR 7,900 | Available | Request AT-GMBH-1004 |
| AT-GMBH-1005 | GmbH | 2024 | Styria | EUR 10,000 | EUR 7,400 | Reserved | Request AT-GMBH-1005 |
| AT-GMBH-1006 | GmbH | 2024 | Salzburg | EUR 25,000 | EUR 8,900 | Available | Request AT-GMBH-1006 |
| AT-GMBH-1007 | GmbH | 2023 | Tyrol | EUR 35,000 | EUR 10,500 | Available | Request AT-GMBH-1007 |
| AT-GMBH-1008 | GmbH | 2022 | Vienna | EUR 35,000 | EUR 11,900 | Available | Request AT-GMBH-1008 |
Status changes as entries are reserved and transferred. The date at the top of the page shows the last update of the list.
What a ready-made GmbH is in Austria
A ready-made GmbH, in German a Vorrats-GmbH (shelf company), is a GmbH incorporated in advance and held dormant until a buyer takes it over. Austrian company law does not prohibit forming a company that does not yet trade: under § 3 and § 4 of the GmbHG, one person may form a GmbH for any legally permissible purpose.
The buyer takes over existing shares instead of incorporating a new company. Under § 76 Abs. 2 GmbHG, a transfer of shares between living persons requires a Notariatsakt (notarial deed), and so does any agreement obliging a shareholder to transfer a share in the future. The Firmenbuch (companies register) then records the new shareholder and any new managing director.
Ready-made or new formation
| Ready-made GmbH | New formation | |
|---|---|---|
| Legal step | Transfer of the existing shares by notarial deed, § 76 Abs. 2 GmbHG | Incorporation of a new GmbH |
| Articles | Already in place: firm, seat, object, share capital, contributions | Drawn up now with the same content (§ 4 Abs. 1 GmbHG) |
| Time | Incorporation already done; the register records the change of owner. No statutory processing deadline for the filing | Incorporation still to do. No statutory processing deadline for the filing |
| History | Incorporated in advance and held dormant: no trading, no tax losses | None; the company starts at registration |
| Cost drivers | The company itself, the notary for the deed, the court application fee | The notary, the share capital, the court fees |
| Court fee on the change | Application fee EUR 47 for a GmbH from 1 August 2026 (TP 10 Z I lit. a Z 5 GGG); a change of shareholder or director is not a listed chargeable event | Court fees for the first registration |
| NeuFöG new-business relief | Excluded: a mere change of owner of an existing business (§ 2 Z 4 NeuFöG) | Assessed under the § 2 NeuFöG conditions for a new business |
| What transfers | The company, its register entry and its shares | Nothing to transfer; everything is set up new |
| What does not transfer | Bank relationships, trade licences, contracts | Not applicable |
Sources: GmbHG, the Court Fees Act (GGG) and the NeuFöG, consolidated texts in the Federal Legal Information System (RIS). The court confirms the total fee on a filing.
What is included in the transfer
- Included: the incorporated GmbH, entered in the Firmenbuch
- Included: all of its shares, transferred by notarial deed under § 76 GmbHG
- Included: its articles, stating firm, seat, object, share capital and contributions
- Included: a register history that starts at incorporation, with no trading since
- Not included: a bank relationship; the account is opened after the transfer
- Not included: trade licences; the planned activity decides which one is needed
- Not included: contracts, customers or staff
- Not included: tax and VAT registration for the planned activity
- Not included: new-business relief, excluded under § 2 Z 4 NeuFöG
How the acquisition works
Reserve
Send a request with the reference from the list. The entry is marked Reserved while the documents for review and the deed are prepared.
Due diligence
Read the Firmenbuch entry and the articles. The register records a finding that a company counts as a Scheinunternehmen (bogus business) under § 8 SBBG.
Share-transfer deed
Buyer and seller sign the Notariatsakt required by § 76 Abs. 2 GmbHG. The deed is covered under transferring GmbH shares.
Firmenbuch update
All managing directors sign the filing with certified signatures. The court reviews it, then registers the change or issues a Verbesserungsauftrag. Amending the articles in the same filing costs one application fee.
Director, bank and tax
Continue with appointing a managing director, then opening the GmbH's bank account and registering the company for tax and VAT.
Buying a ready-made GmbH
- ReserveRequest with the reference from the list; the entry is marked Reserved
- Due diligenceRead the Firmenbuch entry and the articles
- Share-transfer deedNotariatsakt signed by buyer and seller, § 76 Abs. 2 GmbHGForm set by law
- Firmenbuch updateFiled by all managing directors; one application fee, EUR 47 from 1 August 2026, TP 10 Z I lit. a Z 5 GGG
- Director, bank and taxAppoint the managing director, open the bank account, register for tax and VAT
Found a GmbH that fits?
Send us its reference and any question before you commit to anything.
Legal notes and limits
Mantelkauf applies to used companies
A used company can forfeit its losses on a Mantelkauf: in VwGH 29 June 2016, 2013/15/0279, a changed business object did so. A genuine Vorrats-GmbH has none to lose.
Due diligence before the deed
The Firmenbuch records a finding that a company counts as a Scheinunternehmen under § 8 SBBG (§ 3 Abs. 1 Z 15a FBG). The register entry is read before anyone signs. A company that is being wound up is a different case: see how to liquidate a GmbH in Austria step by step.
FAQ
What is a Vorrats-GmbH, exactly?
A Vorrats-GmbH is a GmbH incorporated in advance and held dormant until a buyer takes over its shares. Austrian company law does not prohibit forming a company that does not yet trade, and one person may form a GmbH for any legally permissible purpose. The buyer acquires the shares by notarial deed under § 76 GmbHG.
Does a ready-made GmbH have any trading history or liabilities?
The GmbHs on this list were incorporated and kept dormant, so none has traded. A company that has never traded has no tax losses, which is why the Mantelkauf rule on losses concerns used companies, not shelf ones. The buyer still reads the Firmenbuch entry and the company documents before the deed is signed.
How fast is the share transfer compared to a new formation?
No statutory processing deadline applies to Firmenbuch filings. The sequence is fixed: a filing signed by all managing directors with certified signatures, judicial review, then registration or a request to correct. A ready-made GmbH skips the incorporation itself; a new incorporation is set out on the GmbH formation page.
Can a non-resident buy a ready-made GmbH?
The transfer rule in § 76 GmbHG sets the form of the purchase, a notarial deed, and a GmbH may be held by a single person. The provisions cited on this page contain no residence condition for the buyer. Appointing the managing director and opening the bank account follow the transfer, as the steps above show.
What is a GmbH in Austria?
A GmbH, Gesellschaft mit beschränkter Haftung, is the Austrian limited liability company under the GmbHG. One person may form it for any legally permissible purpose, and its articles state firm, seat, object, share capital and contributions. The FlexCo is a separate form; a later change is covered in our page on converting a GmbH to a FlexCo or AG.
Is it called a shell company or shelf company?
Here a shelf company means a Vorratsgesellschaft: formed in advance and never traded. A shell usually means a used company whose business has stopped, and buying one is a Mantelkauf. The two differ in law as well as in name: a used company can carry tax losses and a trading past, a shelf company has neither.
Is buying a shelf company a good idea?
That depends on the plan, and this page does not advise on it. The law sets out the mechanics: the incorporation is already done, the shares pass by notarial deed, and there are no losses to carry. Bank relationships, trade licences and contracts do not come with it, and § 2 Z 4 NeuFöG excludes new-business relief.
What is the Austrian Commercial Register and how can I access it?
The Austrian commercial register is the Firmenbuch, reached online through the justice portal JustizOnline. On a ready-made GmbH purchase it records the new shareholder and any new managing director after judicial review of the filing. It also records a finding that a company counts as a Scheinunternehmen under § 8 SBBG, which is why the entry is read first.
Can you provide a list of companies located in Austria?
This page lists ready-made GmbHs available to buy, not Austrian companies in general. The official record of registered companies is the Firmenbuch, reached through JustizOnline. Each entry on our list carries a reference instead of a name; request an entry through its reference and we reply by email with the next steps.
What is a GISA number in Austria?
GISA, the Gewerbeinformationssystem Austria, is the register of trade licences, and a GISA number refers to a licence entry there. A licence belongs to the company and does not pass automatically with the shares. A change of the trade-law managing director must be notified, and on his departure the company has six months to appoint a replacement.
Does Austria have a VAT?
Yes. Austria levies VAT, in German Umsatzsteuer. A dormant GmbH on this list has no trading to report, so registering the company for tax and VAT for its planned activity is one of the buyer's steps after the transfer. The registration route is set out under tax registration for a new GmbH.
Ready to take over a GmbH?
Send a reference or your question before you commit to anything.