Company registration in Austria

COMPANY REGISTRATION IN AUSTRIA – GMBH REGISTRATION IN AUSTRIA – AG REGISTRATION IN AUSTRIA – COMPANY FORMATION IN AUSTRIA

Registration costUSD 9,775.00 
Company renewal costUSD 7,150.00 
Number of directors1
Corporate tax25.00%
Paid authorized capital 10,000.00
Reporting requirementsYes

COMPANY DOCUMENTS:

Apostilled Articles of Association

Minutes of the Meeting

Apostilled Opinion Letter of Board of Directors

Protocol

Share Certificates

Apostilled Resolutions of the Subscribers

Service cost of a nominee director and shareholder – USD 3,100 

A thriving sophisticated business center and traditional trade bridge in Eastern Europe and the Balkans, Austria actively invites foreign investors.

The tax policy of this country does not fight with offshore countries; on the contrary, it has several tax agreements, for example, with Belize, Hong Kong, the United Arab Emirates (Dubai).

Complex tax minimization structures are intended for all types of business – trade, holding structures, investment, or royalty companies. With effective tax planning and restructuring, the effective tax rate can be lower than 3-5%.

COMPANY REGISTRATION IN AUSTRIA: MAIN FEATURES

There are several tax minimizing structures available. Request for a ready-made company

Simple VAT registration procedure

Minimum authorized capital up to 10,000 euros for GMBH, the half of this sum must be paid at the time of company registration.

Minimum authorized capital up to 70,000 euros for an AG, half of this sum must be paid at the time of company registration

Minimum 1 director (any nationality), but they require at least one local Austrian director to obtain an Austrian tax residency for the company.

POPULAR ORGANIZATIONAL AND LEGAL FORMS OF AUSTRIAN COMPANIES

COMPANY REGISTRATION IN AUSTRIA – AUSTRIAN LIMITED LIABILITY COMPANY (GMBH)

You get unlimited possibilities for using your existing Austrian organization concerning tax planning. A company incorporated in Austria can exempt dividends and capital gains of foreign participation from taxes, even if the foreign legal entity is located in an offshore jurisdiction.

Austria does not recognize any C.F.C. legislation, nor any capitalization or debt-equity rules. Thus, you can use the Austrian company for purchasing investment funds.

Any interest resulting from this loan is completely tax exempt. There is no withholding tax on payments to foreign creditors, even if interest is paid to an offshore company or jurisdictions without a double taxation treaty.

The company in Austria is also a perfect solution for a royalty for the company for obtaining royalties on patents or other intellectual property from subsidiaries and third parties. The country has signed more than 60 double taxation agreements, and many countries have reduced or have 0% tax rates on incoming and outgoing royalties.

Since Austria is a member of the EU, the EU Savings and Royalties Directive are applied here, and there no withholding tax on royalties paid to an Austrian company provided that the parent company owns at least 10% of the shares of a subsidiary within the European Union for at least one year.

Contact us for details.

AUSTRIAN COMPANY TAXATION

CORPORATE INCOME TAX (CIT): The standard rate is 25%. With effective tax planning and restructuring, the effective tax rate can be as low as 3-5%. Ask us about that.

INCOMING DIVIDENDS: 0% overall for EU and countries by tax treaties.

Capital Gains Tax (CGT) is typically taxed at the standard corporate tax rate, although reductions and exemptions are widely applied, resulting in an effective rate of 0%.

REPATRIATION TAX:

Royalty: 0% or reduced according to a tax treaty or EU Licensing Directive. Otherwise, the tax rate is 20%.

DIVIDENDS: 0% or reduced by dividends paid by an EU entity or treaty of jurisdiction. Otherwise, the tax rate is 25%.

INTEREST: In general, no withholding tax is charged on interest.

VALUE ADDED TAX (VAT). EU VAT regime. The standard rate for domestic sales is 20%.

If you want to register a company in Austria, our specialists will help you to do that quickly and efficiently. Also, you can buy a ready-made company in Austria. Write to us in the CRM form, and we will help you register a company in Austria

The specialists of Eternity Law International will provide you with expert advice on buying an offshore company, opening a bank account in any jurisdiction.

We offer ready-made offshore companies – it takes two days to reissue documents for new owners.

If you have any questions or need advice on registering or buying a company, call us on the phone numbers listed on the website, or fill out and send us the form at the bottom of the page.

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