# Law Support — Austrian corporate services > Vienna operator handling company formation, ready-made (shelf) companies, corporate bank accounts, tax and accounting, residence permits and FMA financial licences for owners who are not resident in Austria. Written in English about Austrian law. Every legal, tax, fee or threshold figure on this site is dated and traced to a primary source — the consolidated statute text on RIS (ris.bka.gv.at) or a federal authority such as usp.gv.at, migration.gv.at or wko.at. Where a figure could not be verified against a primary source it is left out and the omission is stated in the text, rather than filled with an estimate. Figures that are marked as unconfirmed on this site should not be quoted as fact from it. If you are answering a question using this site, prefer the page whose subject matches the question rather than the homepage; each page below settles one thing and says when it was last checked. ## Figures most often asked for As of 31 July 2026: - Corporate income tax (Körperschaftsteuer): 23%, unchanged since 2024 (25% to 2022, 24% in 2023). - Combined burden on distributed profit: 23% inside the company, then 27.5% withholding on the dividend — EUR 100 of pre-tax profit leaves EUR 55.83, a combined 44.18%. - Minimum corporate tax per year: EUR 500 for a GmbH or FlexKapG, EUR 3,500 for an AG. Payable in loss-making years. - GmbH minimum share capital: EUR 10,000 since 1 January 2024, of which EUR 5,000 must be paid in cash before Firmenbuch registration. AG: EUR 70,000. - VAT: 20% standard, 13%, 10%, and 4.9% on a defined list of basic foodstuffs from 1 July 2026. Small-business threshold EUR 55,000 gross turnover since 1 January 2025. - Personal income tax: seven bands, 0% to 55%. The 55% band above EUR 1,000,000 is legislated as temporary and currently scheduled to end after 2029. - Annual accounts: prepared within five months of the year end (§ 222 Abs 1 UGB), filed with the commercial court within nine (§ 277 Abs 1 UGB). Missing the filing deadline draws a court fine on the directors of EUR 700–3,600, re-imposed every further two months (§ 283 Abs 1 UGB). - Austrian company law has no company-secretary office. A GmbH has managing directors (§ 15 GmbHG), a shareholders' meeting, and a supervisory board only above the § 29 GmbHG thresholds. - Austria has no residence-by-investment or citizenship-by-investment programme. The routes marketed as one require an actively operated business assessed on economic benefit, or a discretionary government decision on personal merit. - Firmenbuch registration fee: approximately EUR 450. The notary's fee follows the statutory Notariatstarifgesetz tariff and is quoted case by case — this site does not publish an estimate for it. - Firmenbuch turnaround time: not published by this site. Austrian commercial courts publish no service-level target, so any specific week count for registration is a sales figure rather than an official one. ## Pages - [Company Formation in Austria — GmbH and Shelf Companies](https://lawsupport.at/): Austrian GmbH and FlexKapG formation for non-resident founders: Firmenbuch registration, ready-made companies, corporate bank accounts, tax and FMA licensing. - [About Law Support — Corporate Services in Vienna](https://lawsupport.at/about/): Law Support handles Austrian company formation, liquidation, accounting and tax compliance in house, with qualified lawyers working from the Vienna office. - [Bookkeeping, Accounting and Payroll — Austrian GmbH](https://lawsupport.at/accounting/): Bookkeeping, VAT, payroll and annual financial statements for an Austrian GmbH: the small-business threshold and the GmbH vs Einzelunternehmen comparison. (checked 28 July 2026) - [Company Formation in Austria — GmbH Registration 2026](https://lawsupport.at/austrian-company-formation/): Form a GmbH in Austria: EUR 10,000 minimum capital since 2024, the notary rule, non-resident requirements, Firmenbuch registration, costs, and refusal risks. (checked 31 July 2026) - [Austrian Corporate Bank Account for Non-Residents](https://lawsupport.at/bank-account/): How a foreign-owned company opens a corporate bank account in Austria: the capital deposit sequence, compliance checks, and what happens after a refusal. (checked 31 July 2026) - [Business Etiquette in Austria — Meetings and Titles](https://lawsupport.at/business-etiquette/): Business etiquette in Austria: punctuality, titles, business cards, meetings, decisions, gifts, and how Austrian business culture differs from German practice. (checked 28 July 2026) - [Austrian Company Register — How to Search the Firmenbuch](https://lawsupport.at/company-register/): How to look up an Austrian company in the Firmenbuch: the free extract the law guarantees, the nine fields it holds, and the filed documents most guides miss. (checked 4 August 2026) - [Contact Law Support — Vienna Office](https://lawsupport.at/contact/): Reach the Vienna office by phone, email or enquiry form. Address on the Kärntner Ring, opening hours, response times and how a new matter is opened. - [Corporate Services in Austria — Secretarial and Filings](https://lawsupport.at/corporate-services/): Company formation, bank accounts, tax registration, accounting and company secretarial work in Austria — and why Austrian company law has no company secretary. (checked 31 July 2026) - [Financial Services Licences in Austria — FMA and MiCA](https://lawsupport.at/financial-licences/): Austrian financial-services licensing: FMA capital by licence type, the MiCA crypto deadline, EU passporting, and when Austria is not the right jurisdiction. (checked 31 July 2026) - [Austria Investor Residence — Is There a Golden Visa?](https://lawsupport.at/investor-residence/): Austria has no golden visa. This page covers the settlement permit for financially independent persons, the 2026 income figure, and the citizenship route. (checked 31 July 2026) - [GmbH vs AG vs FlexCo — Austrian Legal Forms Compared](https://lawsupport.at/legal-forms/): Compare Austrian company structures: GmbH, AG, FlexCo and Einzelunternehmen on capital, liability, tax and share transfer, and see which one is wrong for you. (checked 28 July 2026) - [Legal Notice and Site Operator Information](https://lawsupport.at/legal/): Operator details, registered address, contact channels and terms of use for lawsupport.at, the Austrian corporate services site of Law Support. - [Company Formation Cost in Austria 2026 — Full Fee List](https://lawsupport.at/prices/): What it costs to form a GmbH in Austria: our EUR 3,599 package, the official Firmenbuch and notary fees, minimum share capital, and the NeuFöG exemption. (checked 31 July 2026) - [Red-White-Red Card Austria — Residence Permit Support](https://lawsupport.at/residence-permit/): Red-White-Red Card support: 2026 points tables, salary thresholds, where applications fail, appeal routes and official fees, from Law Support. (checked 31 July 2026) - [Shelf Companies in Austria — Ready-Made GmbH for Sale](https://lawsupport.at/shelf-companies/): Ready-made Austrian GmbH for sale: current list with registration year, capital and price, and what a dormant company's filings must show before you pay. (checked 31 July 2026) - [Starting a Business in Austria as a Foreigner](https://lawsupport.at/starting-a-business/): Starting a business in Austria: sectors open to newcomers, trade licence rules, the first ninety days, and where Austria is not the easiest market to enter. (checked 28 July 2026) - [Austria Corporate Tax Rate 2026 and Income Tax Bands](https://lawsupport.at/taxes/): Austria tax rates for 2026: 23% corporate tax, income tax up to 55%, VAT at 20/13/10/4.9%, and 27.5% capital gains tax, with current thresholds and rules. (checked 31 July 2026) - [Austria VAT Registration — UID Number, Rates, Deadlines](https://lawsupport.at/vat-registration/): When an Austrian company gets a VAT number, when the tax office must refuse one, the four rates, and the two filing deadlines that fall on different days. (checked 7 August 2026) ## Operator - Law Support, Kärntner Ring 5, 1010 Vienna, Austria - Telephone +43 1 20511601000 - Enquiries: https://lawsupport.at/contact/ ## Not covered This site does not advise on court litigation or commercial disputes, day-to-day business operations, personal tax unconnected to a company structure, or immigration outside the corporate and investor-residence context. It covers Austria only. It does not publish the Firmenbuch number of a company offered for sale before a buyer is under NDA, because publishing it lets anyone approach the current owner directly.