Simplified start-up of a private limited company under section 9a of the GmbH- Gesetz

You can use simplified procedure for electronic start-up of a private limited company under section 9a of the GmbH-Gesetz (GmbHG) under the following conditions:

  • the company may only have one shareholder.
  • this shareholder must be a natural person, who is also the company's sole shareholder.
  • the company's capital contribution must be 35,000 Euro; either 17,500 Euro or – if the start-up privilege is used – 5,000 Euro must be contributed in cash.
  • the instrument of incorporation may contain only certain information specified by law.


In general, these rules also apply to entrepreneurs from EU Member States in Austria.

Before you take the steps required for simplified start-up of a private limited company, you should carefully read the following information, which briefly explains the main legal terms. However, please bear in mind that this general information is no substitute for a professional consultation with a lawyer or notary about your particular case. Starting a business often raises many other questions related to tax, social insurance or commercial law, which you should clarify in advance with a tax advisor, the Sozialversicherungsanstalt der Selbständigen (Social Insurance Institution for Trade and Commerce) and the Wirtschaftskammer (economic chamber). This is the only way to ensure that you choose the most suitable legal form for your needs (see also Advantages and disadvantages of the private limited company as a legal form).

Legal basis

Section 9a of the GmbH-Gesetz (GmbHG)

Translated by the European Commission
Last update: 30 March 2023
Responsible for the content:
  • Federal Ministry of Justice
  • USP Editorial Staff

Rate this page and help us to improve.