BCAUNTERNEHMENSBERATUNG

Austrian company law

§ 5  Payment of cash contributions

§ 5 FlexKapGG — Einzahlungen auf die Stammeinlagen

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By way of derogation from the first sentence of § 10(1) GmbHG, at least one quarter must be paid up on each capital contribution payable in cash, but in any event an amount of EUR 1; in so far as less than EUR 1 is payable in cash on a capital contribution, the cash contribution must be paid up in full.

Auf jede bar zu leistende Stammeinlage muss abweichend von § 10 Abs. 1 erster Satz GmbHG mindestens ein Viertel, jedenfalls aber ein Betrag von 1 Euro eingezahlt sein; soweit auf eine Stammeinlage weniger als 1 Euro bar zu leisten ist, muss die Bareinlage voll eingezahlt sein.

Cite as: “BCA Unternehmensberatung, English translation of § 5 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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