Europe EU
EU holding and IP structures, Austria
Austria offers a participation exemption on qualifying dividends and capital gains from EU and non EU subsidiaries (10% / 1 year holding), a 90+ DTA network, and no withholding tax under the EU Parent Subsidiary Directive. Combined with the WiEReG beneficial ownership register and Firmenbuch transparency, it is a respectable EU holding jurisdiction.
90+ DTAsParticipation exemptionEU Parent Subsidiary 0%
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