GmbH in Austria and Registered Capital

Monday, April 10, 2023 - Vienna, Austria

GmbH - Limited Liability Company

In Austria, to establish a GmbH (Gesellschaft mit beschränkter Haftung, meaning "limited liability company"), the minimum registered capital must amount to 35,000 euros. At least half of this amount must be paid upon company registration.
This requirement is stipulated in § 4 Gesellschaftsrechtliches Abänderungsgesetz (GesRÄG) 2019, which came into effect on January 1, 2018. However, if the company has specific business requirements, the minimum registered capital may be increased.
In addition to the standard GmbH format, there is a privileged form or simplified format with a lower registered capital requirement of 10,000 euros. From this amount, at least 5,000 euros must be paid in cash upon registration. It is important to note that in the case of registering a GmbH in the privileged form, the company's registered capital cannot be increased for a period of 10 years.
This form may not be suitable for businesses planning to utilize bank financing or improve their financial indicators through the size of the registered capital.
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