Relief is granted pursuant to the Neugründungs-Förderungsgesetz (NeuFöG - Austrian New Business Support Act) under the following conditions:

  • The person in possession of the business within two years after the founding of a new company or transfer of an existing one (business holder) must not have previously been engaged in a comparable type of dominant business activity.
  • Generally, the founder of a new business/person taking over a transferred business must take advantage of start-up advice from the appropriate legally designated advocacy organisation (e.g. Chamber of Commerce). If the business holder cannot be matched to a legally designated professional advocacy, they must seek advice through the Social Security for the Self-Employed (Sozialversicherung der Selbstständigen) or the Chamber of Commerce. If the business is founded electronically, the advice does not need to be in person. It can also be provided electronically or by telephone. If desired, an appointment for advice can be scheduled with the competent Chamber of Commerce.

The business holder is the natural or legal person in control of the management of the business.


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

Business holders as defined by the Neugründungs-Förderungsgesetz (NeuFöG) include, but are not limited to, the following:

  • Sole proprietors
  • Partners in partnerships who have personal liability (partners in an OG (open partnership), General Partners in a KG (limited partnership)
  • Partners in a capital company (partners in a GmbH (limited liability company) or AG (public limited company), who have a share of at least 50 percent in the company’s capital, or who have a share of more than 25 percent in the company’s capital and are additionally managing directors
  • Partners in partnerships who have no personal liability and have a share of at least 50 percent in the GmbH’s capital, or who have a share of more than 25 percent in the GmbH’s capital and are additionally managing directors

Detailed information about e-start-up via the business service portal can also be found at USP.gv.at.

Further links

Legal basis

Translated by the European Commission
Last update: 3 July 2023

Responsible for the content: Federal Ministry of Finance

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