Austria’s company and tax rules are written in German, and official English versions are rare or out of date. We publish working English translations of the provisions that decide how a company is formed, taxed and run — side by side with the current German text, paragraph by paragraph.
We are building the library one act at a time. The GmbH Act is live; the acts below follow.
Tax
KStGCorporate Income Tax Act (23%)Körperschaftsteuergesetz 1988In preparation
UStGValue Added Tax ActUmsatzsteuergesetz 1994In preparation
EStGIncome Tax Act (selected)Einkommensteuergesetz 1988In preparation
Immigration & residence
NAGSettlement and Residence ActNiederlassungs- und AufenthaltsgesetzIn preparation
AuslBGForeigners’ Employment Act (RWR Card)AusländerbeschäftigungsgesetzIn preparation
Asset holding & compliance
PSGPrivate Foundation ActPrivatstiftungsgesetzIn preparation
WiEReGBeneficial Owners Register ActWirtschaftliche Eigentümer RegistergesetzIn preparation
EU law that applies directly in Austria — such as the VAT Directive, the GDPR and company-law directives — is available in English on EUR-Lex; our guides link to it where relevant.
Free to read and link. Cite as: “BCA Unternehmensberatung, English translation of § [n] [act], bcaun.at/en/law-library”. Unofficial translations for information only; only the German text is legally binding. Not legal advice.
From the statute to the structure
Set up in Austria with the law handled for you
Company formation, corporate structures, banking and relocation for international founders — Austria first, DACH and CEE from there.
Company formation in Austria →