Europe EU
DACH market focused founders, Austria
Austria sits between Germany, Switzerland, and the CEE, with a 23% CIT (cut from 25% in the 2024 reform), EU single market access, and a credible Mittelstand brand. Vienna, Linz, and Graz host an active VC and corporate venture scene. A GmbH is the default vehicle for founders selling into Germany and Switzerland without the German GmbH cost stack.
CIT 23%EU passportDACH bridge
Start setup {placement} 4 min · no card required
Corp tax
23%
Fastest setup
3 weeks
Tax treaties
90
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: EUR 10,000
- Administrative language: German
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 23%
- Tax treaties 90
- VAT rate 20%
- Withholding on dividends 27.5%
Key treaty partners
GermanySwitzerlandItalyUSAUKFrance
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If you want EUR 1 minimum capital
Austria's GmbH still requires EUR 35,000 nominal capital (EUR 17,500 paid in cash on incorporation), one of the higher thresholds in the EU. For low capital EU bases:
GmbH EUR 35,000 capitalEUR 17,500 cash paid inNotarial deed required