Company Forms in Austria: GmbH, OG and KG Explained

If you are setting up a company in Austria, choosing the legal form is one of the first decisions. The GmbH, OG and KG differ not only in name, but also in how profits are taxed and when the business must be entered in the Firmenbuch. This guide reflects the position in 2026.

Which company forms are available?

The Austrian system broadly distinguishes between two groups, and this classification also determines how profits are taxed.

Partnerships (Personengesellschaften)

• Civil-law partnership (Gesellschaft bürgerlichen Rechts, GesbR)
• General partnership (Offene Gesellschaft, OG)
• Limited partnership (Kommanditgesellschaft, KG)

Legal persons (juristische Personen)

• Limited liability company (Gesellschaft mit beschränkter Haftung, GmbH)
• Public limited company (Aktiengesellschaft, AG)
• Flexible company (Flexible Kapitalgesellschaft, FlexKapG or FlexCo)

In broad terms, the OG is comparable to a general partnership, the KG to a limited partnership and the GmbH to a limited liability company. However, the detailed rules are determined by Austrian law.

How are OG and KG profits taxed?

For a partnership, the company itself does not pay income tax. Instead, the individual partners pay Einkommensteuer on their respective shares of the profit.

1. The company’s total profit is first established in a separate procedure and recorded in an official assessment.
2. The Finanzamt then taxes each partner’s share in that partner’s own income-tax procedure.

The amount allocated to each partner depends on the ownership shares and the provisions of the Gesellschaftsvertrag.

A return concerning the assessment of joint income must be submitted every year. It can also be filed electronically through FinanzOnline, under “Eingaben/Erklärungen”. Entrepreneurs registered on the Unternehmensserviceportal (USP) can access FinanzOnline and many other online procedures with a single login.

How is a GmbH taxed?

A GmbH is a legal person and therefore pays Körperschaftsteuer instead of income tax. If the profit is later distributed to the members, it is taxed again because it is treated as income from capital (Einkünfte aus Kapitalvermögen).

• Körperschaftsteuer: 23%, paid by the GmbH.
• Dividend tax: 27.5%, paid by the member. For a domestic payment, this is collected through Kapitalertragsteuerabzug.
• Einkommensteuer: individual taxation paid by the partners of an OG or KG.

The key difference is that GmbH profits are taxed at two levels: first at company level and then when distributed to a member. OG and KG profits are taxed directly at partner level.

When must a company be entered in the Firmenbuch?

The Firmenbuch, formerly known as the Handelsregister, is a public register maintained by the courts in a database. Registration is mandatory for, among others:

• OG and KG companies
• GmbH, AG and FlexCo companies
• An Einzelunternehmen if its turnover exceeds 700,000 euros in two consecutive financial years or exceeds one million euros in one financial year
• A GesbR, in the form of an OG or KG, above the same turnover thresholds, except for members of the liberal professions and agricultural and forestry businesses

For an OG, KG or GmbH, registration is always required. For an Einzelunternehmen, it is required above 700,000 € in two consecutive years or above 1 million € in one year. A GesbR must be entered in OG or KG form above the same thresholds.

The company generally acquires legal personality upon registration. However, Firmenbuch registration does not replace the Gewerbeberechtigung. This must be obtained separately.

Where and how does registration take place?

The competent court is the Landesgericht responsible for the area in which the company has its registered office. In Vienna, the competent court is the Handelsgericht Wien. In Graz, it is the Landesgericht für Zivilrechtssachen Graz.

As a general rule, the application is submitted in writing or through Elektronischer Rechtsverkehr (ERV). If an application is incomplete, the court sets a deadline for providing the missing information and then decides on registration in a Beschluss.

Every company receives a Firmenbuchnummer consisting of no more than six digits and a check letter. Changes to registered information, such as a change in the persons authorised to represent the company, must be reported to the court without delay.

How much does the Firmenbuch cost?

Registration costs vary depending on the company form. The Neugründungsförderungsgesetz (NeuFöG) provides, among other benefits, exemptions from Firmenbuch registration fees for new establishments that meet the statutory requirements.

Fees also apply when requesting an extract:

• Company extract at the court: 19 €
• Current online company extract through JustizOnline: 4.89 €
• Online company extract with previous, deleted information: 8.20 €
• Document from the document archive, per document: 1.52 €

Anyone may inspect the Firmenbuch, so the details of a prospective business partner can also be checked.

Frequently asked questions

Which company form is taxed twice?

The GmbH. The company pays 23% Körperschaftsteuer, and a further 27.5% tax applies to dividends paid to a member.

Does an OG pay Körperschaftsteuer?

No. In an OG and KG, the partners pay Einkommensteuer on their respective shares of the profit.

Can I start working as soon as my company is registered?

Not necessarily. Entry in the Firmenbuch does not replace the Gewerbeberechtigung, which must be obtained separately.

Where can I view an Austrian company’s details?

You can request information at the court, from a notary or online through JustizOnline. A current online company extract costs 4.89 euros.

Practical steps before starting

1. Choose the company form that matches your planned structure and taxation.
2. Set out the partners’ shares and arrangements in the Gesellschaftsvertrag where applicable.
3. Check whether the business requires a separate Gewerbeberechtigung.
4. Submit the Firmenbuch application to the competent Landesgericht in writing or through ERV.
5. Report any changes to the registered information to the court without delay.
6. Arrange the annual joint-income filing for an OG or KG through FinanzOnline, using the “Eingaben/Erklärungen” section.
7. Use JustizOnline or the court to obtain a Firmenbuchauszug when checking a business partner.

Important: This article is based on information available online and is not legal, tax or other professional advice. Use the information at your own responsibility and consult a lawyer, tax professional or another relevant specialist when needed.

Source: startup.usp.gv.at, usp.gv.at