Company formation, mergers, acquisitions, joint ventures and corporate governance for foreign investors and businesses.
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Leading Austrian law firm with strong international practice. Large team, corporate and commercial focus.
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Global firm with Vienna presence. Covers major practice areas for corporate clients.
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Leading law firm in Graz with experience serving English-speaking expatriates.
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Linz-based firm with corporate and real estate expertise.
Innsbruck firm with experience in alpine real estate and corporate matters.
Klagenfurt firm serving expatriates and international business clients.
Burgenland-based firm with focus on corporate and real estate law.
Specialized firm for immigration and expatriate matters with corporate support.
Boutique real estate law firm serving international clients in Vienna.
Mid-size firm specializing in corporate transactions and employment law.
Integrated tax and legal services for international businesses.
Innsbruck-based firm with expertise in alpine property and tourism law.
Salzburg firm focused on business law and expatriate services.
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Linz firm serving business clients and expatriates.
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Yes — a local lawyer or notary is required for company registration in most European countries. English-speaking corporate lawyers can handle the entire process.
Typical documents include due diligence reports, share purchase agreements, regulatory filings, and shareholder resolutions. Your lawyer will guide you through jurisdiction-specific requirements.
Browse our verified directory of law firms across Austria's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsAustrian company law is governed by the GmbH-Gesetz (GmbHG) for private limited companies, the Aktiengesetz (AktG) for stock corporations, and the Unternehmensgesetzbuch (UGB) for commercial law generally. Austria is a popular holding and treasury location within the EU due to its participation exemption for dividends and capital gains (KStG 10) and its extensive treaty network (90+ DTTs).
| Entity | Minimum Capital | Liability | Setup Time | Best For |
|---|---|---|---|---|
| GmbH (Gesellschaft mit beschraenkter Haftung) | EUR 35,000 (EUR 17,500 paid-in) | Limited to share capital | 2-4 weeks | SMEs, subsidiaries, holding structures |
| GmbH - gruendungsprivilegiert | EUR 10,000 (EUR 5,000 paid-in) for first 10 years | Limited; founders remain liable for diff up to EUR 35,000 | 2-4 weeks | Startups (GmbHG 10b) |
| AG (Aktiengesellschaft) | EUR 70,000 | Limited to share capital | 4-8 weeks | Large companies, listed entities |
| OG (Offene Gesellschaft) | None | Unlimited personal liability | 1 week | Partnerships, professional firms |
| KG (Kommanditgesellschaft) | None | Komplementaer unlimited; Kommanditist limited | 1 week | Family businesses, PE fund vehicles |
The KoeSt rate is 23% from 2024 (reduced from 25% under the Oekosozialesteuerreformgesetz 2022: 25% in 2022 / 24% in 2023 / 23% from 2024). Minimum KoeSt: EUR 500/year for GmbH (EUR 1,000 for AG) regardless of profitability (KStG 24 Abs 4). Schachtelprivileg (participation exemption): dividends and capital gains from qualifying domestic participations (min 10%, held min 1 year) are fully exempt under KStG 10.
The Bundeswettbewerbsbehoerde (BWB) applies the Wettbewerbsgesetz (WettbG). Austrian national thresholds: combined worldwide turnover of all parties greater than or equal to EUR 300 million AND Austrian turnover of each of at least two parties greater than or equal to EUR 15 million (WettbG 7). Filing fee: EUR 3,500. BWB Phase I: 4 weeks; Phase II: up to 5 months.
A Munich-based PE firm acquired an Austrian SaaS company (GmbH) for EUR 45 million. BWB filing required. Due diligence revealed: (1) Undisclosed Kommunalsteuer (2% of gross payroll) arrears of EUR 85,000. (2) Gesellschaftereinlagen (shareholder loans) requiring reclassification under UGB 229. (3) Veraeusserungsgewinnbefreiung available to the Austrian holding entity under KStG 10, saving EUR 2.3 million in corporate tax on the sellers side. The transaction closed after a 6-week BWB Phase I clearance.
