BCAUNTERNEHMENSBERATUNG

Austrian company law

§ 3  Minimum capital contribution (EUR 1)

§ 3 FlexKapGG — Stammeinlagen der einzelnen Gesellschafterinnen

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By way of derogation from § 6(1), § 54(3) and § 58 GmbHG, the capital contributions of the individual shareholders must be at least EUR 1 and may not be reduced below that amount.

Die Stammeinlagen der einzelnen Gesellschafterinnen müssen abweichend von § 6 Abs. 1, § 54 Abs. 3 und § 58 GmbHG mindestens 1 Euro betragen und dürfen nicht unter diesen Betrag herabgesetzt werden.

Cite as: “BCA Unternehmensberatung, English translation of § 3 FlexKapGG, bcaun.at/en/law-library”. German text as of 30 October 2026; translation edited by Alexander Baranov.

Unofficial translation, information only. Only the German text is legally binding. This is not legal advice. Austrian law depends on your specific facts — confirm the current position with the competent authority or a qualified adviser before acting.

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