Beste Unternehmen Anwälte in Österreich

1. About Unternehmen Law in Austria

In Austria, the area commonly referred to as "Unternehmen Recht" or corporate and commercial law governs how businesses are formed, run, and dissolved. The core statutes cover company formation, governance, contracts, and compliance for different business forms. The Allgemeines bürgerliches Gesetzbuch ABGB provides general civil law, while the specialized commercial framework is found in the Unternehmensgesetzbuch UGB, the GmbH-Gesetz (GmbHG), and the Aktiengesetz (AktG).

Key business forms in Austria include the Einzelunternehmen (sole trader), OG (Offene Gesellschaft), KG (Kommanditgesellschaft), GmbH (Gesellschaft mit beschränkter Haftung) and AG (Aktiengesellschaft). The most common form for small to mid-size businesses is the GmbH, which requires a defined share capital and formal registration in the Firmenbuch, Austria’s company register maintained by the courts and authorities.

Private and corporate accountability, financial reporting, and transparency requirements are guided by EU directives but implemented through Austrian law and practice. The official texts and updates are accessible through Austria’s legal information system and official government portals. For many business decisions, consulting a qualified attorney or corporate advisor is prudent to ensure compliance with both national and EU requirements.

Directive 2013/34/EU on the annual accounts and consolidated accounts of certain undertakings harmonizes corporate reporting across EU member states.

Source: EUR-Lex

The Austrian Rechtsinformationssystem RIS provides the official texts of UGB, GmbHG and related company law provisions with version dates and amendments.

Source: RIS - Rechtsinformationssystem des Bundes

2. Why You May Need a Lawyer

Starting and running a business in Austria involves precise compliance and careful planning. A qualified attorney or legal counsel with Austrian corporate experience can help you avoid common pitfalls and save time and costs in the long run.

• Starting a GmbH or transforming a sole proprietorship into a GmbH requires notarial formalities, articles of association, and corporate registry filings; a lawyer ensures accuracy and timely filing.
• Drafting or negotiating key contracts with suppliers, customers, or distributors should reflect Austrian and EU rules on competition, consumer protection, and data privacy.
• Implementing corporate governance structures, appointing managing directors, and ensuring compliance with reporting obligations reduces personal liability risk for directors.
• Handling M&A transactions, due diligence, and post-closing integration relies on clear documentation and regulatory compliance to prevent disputes.
• Addressing employment matters, including hiring, terminations, and collective bargaining agreements, requires careful legal navigation to avoid penalties.
• Insolvency and restructuring scenarios demand timely advice on protective measures, creditor rights, and options under Austrian law.

3. Local Laws Overview

Unternehmensgesetzbuch (UGB) - Austrian Commercial Code

The UGB governs commercial relationships, accounting, and commercial registrations in Austria. It sets the baseline for commercial transactions, business dealings, and reporting obligations for companies and traders. The official text is maintained with amendments and is accessible through the Austrian RIS portal.

Recent changes and EU alignment are reflected in the Austrian implementation of EU accounting directives. For exact texts and amendment dates, consult the RIS official texts.

Official texts and amendments to UGB are published in RIS, the Austrian legal information system.

Source: RIS

GmbH-Gesetz (GmbHG) - Law on Limited Liability Companies

The GmbHG regulates formation, share capital, management, and liability for GmbHs. It covers articles of association, appointment of managing directors, financial obligations, and the duties of shareholders. The official text and updates appear in RIS and are used by lawyers, notaries, and courts in Austria.

Amendments to corporate governance and transparency obligations are periodically enacted to reflect EU standards; consult the RIS for the most current provisions.

The GmbHG text and amendments are published in RIS for precise, authoritative reference.

Source: RIS

Aktiengesetz (AktG) - Stock Corporation Act

The AktG governs Aktiengesellschaften (AGs), including corporate structure, acting bodies, disclosure requirements, and shareholder rights. It is essential for any Austrian company planning to issue shares or operate as a publicly traded entity. The official AktG text is accessible in RIS and reviewed in corporate governance practice.

For up-to-date provisions and reforms, use RIS and EU directives to cross-check cross-border implications.

AktG provisions and amendments are maintained by RIS, ensuring accuracy for corporate governance.

Source: RIS

4. Frequently Asked Questions

What is the UGB and what does it cover in Austria?

The UGB is Austria's main commercial code. It governs trade, contract formation, and commercial registrations. It also shapes accounting and reporting obligations for companies and traders.

How do I start a GmbH in Austria from scratch?

You need a notary to draft the articles of association, open a bank account to deposit capital, and register the company in the Firmenbuch. A corporate lawyer helps prepare documents and coordinate filings.

How much capital must a GmbH have in Austria?

The minimum share capital for a GmbH is €35,000, with at least half paid up at formation. Details depend on the exact structure and any in-kind contributions.

What is the process to register a company in the Firmenbuch?

You file the notarial deed, articles of association, and proof of capital with the Firmenbuch court. Registration typically triggers tax and social security registrations as well.

How long does GmbH formation typically take in Austria?