Setting up a GmbH in Vienna 2026 – costs, process, tax optimization

Anyone wishing to build a company with limited liability in Vienna will in most cases opt for the GmbH (limited liability company). Since 2024, formation has been considerably easier than before. In 2026 there are also a number of tax aspects that Viennese companies should be aware of. Here you will find an overview of the costs, the process and the most important levers for tax optimization.

Since 1 January 2024, the minimum share capital has been just 10,000 euros. Of this, 5,000 euros must be paid in cash into a business account upon formation; the remaining 5,000 euros remain as a payment obligation. The share capital is not lost money, but is available to the company for ongoing operations.

In addition, there are the actual formation costs: the notarial deed (100 to 2,500 euros, depending on complexity), registration in the company register at the Vienna Commercial Court (approx. 450 euros) as well as the costs for engaging lawyers and tax advisors (1,000 to 4,000 euros). In total, without share capital, you should reckon with around 2,000 to 6,000 euros for setting up a GmbH.

A tip for the budget-conscious: new founders should apply for the NeuFöG confirmation at the WKO's founder service (Gründerservice). Provided that no comparable self-employed activity has been carried out in the last five years, this exempts them from the company register fees and other charges. A simple step that saves several hundred euros.

Setting up a GmbH follows a clear process. First, the articles of association are drawn up as a notarial deed. Standard templates from the internet are rarely sufficient for this, as important provisions on pre-emption rights, profit distribution or succession are usually missing. The share capital is then paid into an account of the company in formation and the bank issues a capital confirmation. Registration is filed with the Vienna Commercial Court. After registration, which usually takes one to two weeks, the GmbH exists as a legal entity. The trade registration and tax registration with the tax office follow.

A frequently underestimated point is that there is no limitation of liability before registration in the company register. Anyone who already concludes contracts in the name of the „GmbH in formation“ is personally and unlimitedly liable for them.

The GmbH is subject to corporate income tax (Körperschaftsteuer, KöSt), which since 2024 amounts to 23 percent of taxable profit (from 2027 progressive, max. 24 percent). This is a clear advantage over the progressive income tax rate, which can reach up to 55 percent. Even without a profit, a minimum KöSt of 500 euros per year (125 euros per quarter) applies.

If profits are distributed, capital gains tax (Kapitalertragsteuer, KESt) of 27.5 percent is added. The total burden in the event of full distribution therefore amounts to around 44.2 percent. Those who leave profits in the company (retain them) initially save the second stage – an important factor when investments are planned.

For shareholder-managing directors, it is worth optimizing remuneration. For a substantially involved shareholder (with a holding of more than 25 percent), the tax-optimal annual salary lies between 28,000 and 80,000 euros.

Since 2024, the Flexible Company (FlexCo or FlexKapG) is available alongside the GmbH. The share capital is likewise 10,000 euros, but the minimum contribution starts at just one euro. There are also enterprise-value shares (Unternehmenswertanteile) without voting rights. This is an advantage for start-ups that want to give employees a stake in the company. For classic commercial businesses, the GmbH remains the more established choice, as this legal form has been tried and tested for decades and the case law on almost all questions is well settled.

The choice of legal form, the drafting of the articles of association and tax optimization lay the foundation for long-term success. The experts at Treuhand-Union support Viennese entrepreneurs from formation through to ongoing support – with a dedicated contact who knows your company. With 25 offices across Austria and 71 tax advisors, no questions remain unanswered – whether you operate as a one-person business, an SME or a start-up.