BCAUNTERNEHMENSBERATUNG
Law library / GmbHG

Austrian company law

GmbH Act (GmbHG)

The statute behind every Austrian GmbH: formation, capital, directors, shareholders and the transfer of shares.

Gesetz über Gesellschaften mit beschränkter Haftung (GmbHG), RGBl. Nr. 58/1906, in der geltenden Fassung

13 selected sections · English side by side with the current German text · German text as of 30 October 2026 · translation edited by Alexander Baranov

The GmbH is the default vehicle for founders in Austria. These are the provisions that decide how it is set up and run — how much capital is needed and when it must be paid, the notarial deed, who may be a managing director, how the company is represented, what the shareholders decide, and why a share transfer needs a notary.

Each section shows the English and the German side by side, paragraph by paragraph, with a link to every provision. The German text is copied from the official consolidated version (RIS); our English is an unofficial working translation.

In practice: Austrian company formation · Austrian FlexCo · GmbH formation for non-residents (guide).

Formation & articles

§ 1Formation of the companyErrichtung der Gesellschaft§ 3Registration requirements; one-person companyVoraussetzungen der Eintragung; Einpersonengesellschaft§ 4Content and form of the articles of associationInhalt und Form des Gesellschaftsvertrags§ 5Company name and registered seatFirma und Sitz

Share capital & contributions

§ 6Minimum share capital and contributionsStammkapital und Stammeinlagen§ 6aRaising the share capital; contributions in kindAufbringung des Stammkapitals§ 10Payment of contributions; application for registrationEinzahlung der Stammeinlagen und Anmeldung

Managing directors & representation

§ 15Managing directors: appointment and disqualificationGeschäftsführer: Bestellung und Disqualifikation§ 16Removal of managing directorsWiderruf der Bestellung§ 18Representation of the companyVertretung der Gesellschaft§ 20Limits on the authority to representBeschränkungen der Vertretungsbefugnis

Shareholders & shares

§ 35Matters reserved to the shareholdersBeschlussfassung der Gesellschafter§ 76Transfer of sharesÜbertragung von Geschäftsanteilen
Unofficial translation, information only. Only the German text is legally binding. This is not legal advice. Selected provisions, not the complete Act.