EIGENKAPITAL

 

Company Law has changed in Austria the past year to make it easier to start your own company. (eg. 10.000 Euro, 50% on a cash-basis)

 

Limited Liability Company

 

Step 1: (Vorgesellschaft)

 

Step 2: (Firmenbuch)

 

Step 3: (the articles of incorporation)

 

Identify: Company Name

 

Line of Business

 

Managing Directors

 

Important: 'mit beschränkter Haftung' or without

 

Restrictions:

 

·GmbHs may not form to transact:

 

o in the undertaking of insurance transactions

 

o investment fund companies

 

o pension fund companies

 

o building societies

 

o bonds issuing companies

 

o savings and loan associations.

 

Capital Requirements: 35.000 (min. payment in of 17.500) This 35.000 is also the minimal liability shareholders are accountable for.

 

Shares are transferable through notarial deed in dominations of at least 70 Euro.

 

Shareholders have rights and obligations which can be explained in detail in the articles of incorporation.

 

Public notification of formation of a new company is done through edikte.justiz.gv.at / justiz.gv.at

 

 

EINZEL-

UNTERNEHMEN

JURISTISCHE PERSONEN

 

(natuerliche Person = Firma)

(a) KAPITALGESELLSCHAFTEN

 

Aktiengesellschaft (AG)/Europäische Gesellschaft (SE)

 

Gesellschaft mit beschränkter Haftung (GmbH)

 

(Unterteilung in gleine, mittelgrosse und grosse Kapitalgesellschaften)

 

 

(b) PERSONENGESELLSCHAFTEN

 

Offene Gesellschaft (OG)

Kommanditgesellschaft (KG)

GmbH & Co KG

Stille Gesellschaft (stGes)

Gesellschaft bürgerlichen Rechts (GesBR)

Genossenschaften (Gen)

Verein

 

 

(c) STIFTUNG privat

 

 

 

(d) KÖRPERSCHAFT öffentlichen Rechts, Anstalt, Stiftung