Austrian GmbH Act

§ 1 Formation of the company

§ 1 GmbHG — Errichtung der Gesellschaft

(1)Limited liability companies may be formed, in accordance with the provisions of this Act, for any legally permissible purpose, by one or more persons.

(1)Gesellschaften mit beschränkter Haftung können nach Maßgabe der Bestimmungen dieses Gesetzes zu jedem gesetzlich zulässigen Zweck durch eine oder mehrere Personen errichtet werden.

(2)Such companies are, however, excluded from carrying on insurance business and from acting as political associations.

(2)Von dem Betriebe von Versicherungsgeschäften sowie von der Tätigkeit als politische Vereine sind solche Gesellschaften jedoch ausgeschlossen.

§ 3 Registration requirements; one-person company →

Cite as: “BCA Unternehmensberatung, English translation of § 1 GmbHG, 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 company law depends on your specific facts — confirm the current position with the competent authority or a qualified adviser before acting.

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