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Austria GmbH Formation: Step-by-Step Guide for Non-Residents (2026)
Careful reading time: 9 minutes. Scrolling time: 15 minutes.
Setting up an Austrian GmbH as a non-resident is entirely possible. Thousands of foreign founders have done it. But unlike Estonia's click-and-go incorporation or the UK's Companies House simplicity, Austria requires real paperwork, a notary, and a process that spans several weeks.
This guide walks you through every step — what happens, in what order, what it costs, and where things typically go wrong.
What Is a GmbH?
GmbH stands for Gesellschaft mit beschränkter Haftung — the Austrian equivalent of a private limited company. It's the standard legal structure for small and medium businesses in Austria, and the one most non-resident founders choose.
Key characteristics:

  • Limited liability — shareholders are liable only up to their capital contribution
  • Minimum share capital: €35,000 (of which €17,500 must be paid up at incorporation)
  • Minimum one director (Geschäftsführer) — can be a non-resident
  • Minimum one shareholder — can be an individual or a company, any nationality
  • Corporate tax rate: 23% (as of 2024)
Who Can Form an Austrian GmbH
Any non-resident individual or foreign company can own and direct an Austrian GmbH. There is no requirement to be an Austrian citizen, EU resident, or even to have a visa.

What you do need:

  • A valid passport
  • A registered address in Austria (your own office, or a registered address service)
  • A notary in Austria to execute the incorporation deed
  • Either to be present in Austria for the notarial signing, or to provide a notarised and apostilled power of attorney to a local representative
The Full Process: Step by Step
Step 1: Choose Your Company Structure (Week 1)
Before touching any documents, make three decisions:
1. Company name Your GmbH name must be unique in Austria and must include "GmbH" or "Gesellschaft mit beschränkter Haftung." You can check availability in the Austrian company register (Firmenbuch) at firmenbuch.at.

Avoid names that are too generic, too similar to existing companies, or that imply government affiliation. A name check by your lawyer or formation agent at this stage saves weeks later.

2. Share capital structure The minimum is €35,000, with €17,500 paid up at incorporation. Most founders go with the minimum. If you're setting up a holding company or need to signal capital strength to clients, you may choose more — but there's no practical reason to exceed the minimum for a standard operating company.

3. Director(s) and shareholder(s) Decide who will be the Geschäftsführer (managing director) and who will hold the shares. These can be the same person. If you have co-founders, define ownership percentages now — changing them later requires another notarial deed.
Step 2: Prepare Your Documents (Weeks 1–2)
This is where most delays happen. Start gathering documents immediately, because apostilles and translations take time.
For each director and shareholder:

  • Valid passport (certified copy)
  • Proof of address (utility bill or bank statement, not older than 3 months)
  • In some cases: certificate of no criminal record from your home country (apostilled)
  • Sample signature
For foreign company shareholders (if applicable):

  • Certificate of incorporation
  • Certificate of good standing
  • Articles of association
  • All apostilled and translated into German
For the company itself:

  • Proposed company name
  • Registered address in Austria
  • Business purpose (Unternehmensgegenstand) — a description of what the company will do; be specific enough to cover your activities but broad enough for future pivots
Practical tip:
The business purpose clause matters more in Austria than in the UK or US. If you later want to do something not covered by your stated purpose, you need another notarial amendment. Draft it with some flexibility.
Step 3: Engage a Notary (Week 2)
In Austria, GmbH incorporation requires a notary (Notar). This is not optional — it is a legal requirement. The notary drafts the articles of association (Gesellschaftsvertrag), certifies the signatures, and submits the application to the commercial court.

You have two options:
Option A: Appear in person 

You travel to Austria, meet the notary, sign the documents in person. Straightforward, fastest option.
Option B: Power of attorney 

You grant a local representative (your lawyer, formation agent, or trusted individual) the authority to sign on your behalf. The power of attorney must be notarised in your home country and apostilled. This adds 1–2 weeks but means you don't need to travel for this step.
Notary fees for a standard GmbH are set by Austrian law and run approximately €800–1,500 depending on share capital and complexity. This is non-negotiable — all notaries charge the same regulated rates.
Step 4: Open a Pre-Incorporation Bank Account and Deposit Share Capital (Week 2–3)
Before touching any documents, make three decisions:
Before your company can be registered, you must deposit the paid-up share capital (minimum €17,500) into a blocked bank account. The bank issues a confirmation letter that goes to the notary and then to the court.

This step causes significant confusion for non-residents because:

  • The bank account must be opened specifically for the pre-incorporation deposit
  • Not all banks do this for non-residents without an existing relationship
  • The process requires presenting the draft articles of association

How to handle it: Work with your notary or formation agent, who will typically have a banking partner set up for exactly this purpose. Trying to do this independently as a non-resident usually results in wasted weeks.
Once the company is registered, the blocked funds are released to your company's operating account.
Step 5: Register with the Commercial Court
(Weeks 3–5)
The notary submits your application to the local commercial court (Handelsgericht), which reviews the documents and enters the company into the Austrian company register (Firmenbuch).

What the court checks:

  • Company name availability and compliance
  • Completeness and legal validity of the articles of association
  • Share capital deposit confirmation
  • Director and shareholder documentation

Timeline: Court registration typically takes 2–4 weeks. You receive a Firmenbuchnummer (company register number) and a Firmenbuchauszug (company extract) — this is your proof of incorporation.

Registration fees: approximately €400–600 (court fees plus publication in the official gazette).
Step 6: Register for Tax (Weeks 4–6)
Once registered in the Firmenbuch, you must register with the Austrian tax authority (Finanzamt):

  • Steuernummer (tax number) — for corporate income tax and VAT purposes
  • UID-Nummer (VAT number) — required if you'll invoice EU clients or have turnover above €35,000/year; essential for B2B in Europe
The tax registration is done via FinanzOnline (Austria's tax portal) or through your tax advisor. It takes 1–3 weeks and is largely administrative.
Important:
You cannot invoice Austrian clients or reclaim input VAT until your UID number is active. Factor this into your launch timeline.
Step 7: Register with the Trade Authority (Gewerbeanmeldung) — If Required (Weeks 4–6)
Depending on your business activity, you may need a trade licence (Gewerbeschein) from the local trade authority (Gewerbebehörde).

  • Free trades (freie Gewerbe): most consulting, IT, and service businesses — registration is simple and fast
  • Regulated trades (reglementierte Gewerbe): legal, medical, financial advisory, construction — require proof of professional qualification
  • No trade licence required: holding companies, real estate investment, some intellectual property businesses
Step 8: Open Your Operating Bank Account
(Weeks 4–8)
With your Firmenbuchauszug and tax number in hand, you can now apply for a regular business bank account. See our full guide on opening an Austrian business bank account as a non-resident for a detailed walkthrough of this step.

In parallel, set up your accounting system. Austrian GmbHs are required to maintain proper double-entry bookkeeping and file annual financial statements with the Firmenbuch.
Congratulation! You Have Reached the End. Now See Full Timeline Summary
Structure decisions, name check
Week 1
Document preparation and apostilles
Weeks 1–2
Notary engagement, articles drafted
Week 2
Share capital deposit
Weeks 2–3
Commercial court registration
Weeks 3–5
Tax registration (Steuernummer + UID)
Weeks 4–6
Trade licence (if required)
Weeks 4–6
Trade licence (if required)
Weeks 4–6
Common Mistakes Non-Resident Founders Make
DIYing the process. Austria's legal and administrative system is in German and built for residents. Founders who attempt to navigate it without local support typically spend more time and money than those who use a formation agent from the start.

Starting the bank account process too late. The pre-incorporation deposit step surprises many founders. You can't register the company without it, and getting a non-resident bank account set up takes time. Start this in parallel with document preparation.

Writing a too-narrow business purpose. "Software development" sounds clean but might not cover consulting, licensing, or training. Draft your Unternehmensgegenstand broadly. Amending it later costs another notarial deed (€500+).

Underestimating apostille timelines. Depending on your home country, getting a criminal record certificate or power of attorney apostilled can take 2–4 weeks. In some countries, considerably longer. Start this on day one.

Ignoring the trade licence requirement. Discovering you need a Gewerbeschein after the company is registered delays your ability to invoice clients. Check this early.
Do You Need to Visit Austria?
Of course, because it is a beautiful country and you will spend a fantastic time here. Austria generally prefers at least one physical visit during the formation and banking process. Fortunately, this requirement is attached to a country containing functioning trains, competent coffee and a suspiciously high concentration of mountains.

Vienna remains particularly effective at making administrative obligations feel temporarily civilised.

Between notarial appointments and banking meetings, founders occasionally discover that Austrian pastries and orderly public infrastructure improve the overall corporate formation experience considerably.
For the notary signing: ideally yes, unless apostilled powers of attorney are used instead.

For the bank account: very likely yes. Austrian banks continue showing a measurable preference for meeting actual humans before opening corporate accounts.

Minimum realistic visit:
one reasonably organised trip of 2–3 days usually covers both the notarial procedures and banking meetings.

Austria occasionally rewards preparation with efficiency.
An unexpectedly modern concept.
Is an Austrian GmbH Right for You?
An Austrian GmbH makes sense if:
  • You're targeting clients in Austria, Germany, or the broader DACH region
  • You want a physical EU presence with conventional banking
  • You're planning to relocate to Austria eventually
  • Your business requires local credibility (professional services, real estate, regulated industries)
But:
It's probably not the right choice if you need a company registered next week, want to spend under €1,000 on setup, or run a fully remote digital business with no European client base.

Not sure? Read our Austria vs Estonia comparison for a direct breakdown.

The Honest Bottom Line

We Handle the Entire Process
From first document to first transaction on your business account — we manage the full GmbH formation process for international founders in Austria and Germany.

Book a free 20-minute routing call and we'll tell you exactly what your specific situation requires, how long it will take, and what it will cost.

No commitment. No sales pressure. Just a straight answer.
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