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Porquê Austria?

DACH market focused founders

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

EU holding and IP structures

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%

Industrial and deep tech founders

GmbH requires EUR 35,000 minimum capital with only EUR 17,500 paid in cash on incorporation, and AG requires EUR 70,000 for joint stock structures. The Firmenbuch commercial register is electronic, R&D premium (Forschungsprämie) refunds 14% of qualifying R&D spend, and Austria Wirtschaftsservice grants subsidise hardware and clean tech.

GmbH EUR 35,000R&D premium 14%AWS grants

A ter em conta

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
→ Estónia EUR 2,500 minimum, fully digital→ Irlanda EUR 1 minimum capital→ Países Baixos EUR 1 minimum BV

If you want zero notary friction

Austrian GmbH formation requires a notarised articles of association (Gesellschaftsvertrag) and notarised shareholder signatures, in German, before Firmenbuch registration. For lighter weight EU formation:

Notarial deed requiredGerman language statutenFirmenbuch processing time
→ Estónia No notary, full e Residency→ Reino Unido Companies House same day→ Irlanda CRO online filing
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Tudo para operar uma empresa Austria

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Serviços em breve

Os nossos parceiros locais Austria estão a finalizar os detalhes. Contacte-nos para uma proposta personalizada.

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