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Topics
Start-up
e
-start-up
Considerations in advance
Choosing your legal status
Advice services and seminars/courses
Start-up support initiatives
Information for female entrepreneurs
Start-up roadmap - sole proprietorship
Company name of sole proprietorships
Registering a regulated business (sole proprietorship)
Registering an unregulated business (sole proprietorship)
Notifying the tax office
Notifying the Social Insurance Institution for the Self-Employed (
SVS
)
Start-up roadmap – companies
Articles of association
Capital contribution and banking process
Company name
Registering a regulated business (companies)
Registering an unregulated business (companies)
Simplified start-up of a private limited company under section 9a of the
GmbH
-
Gesetz
Companies register – registering companies – general
Notifying the tax office
Notifying the Social Insurance Institution for the Self-Employed
Forms of company
Stock Corporation
Changing the legal form
Restructuring in the strict sense
Merger of several corporations
Cross-border merger in the
EU
Merger of Austrian corporations
Conversion of a corporation into a sole proprietorship or a partnership
Transfer of the assets of a sole proprietorship or a partnership to a corporation, in particular by restructuring
Combination to form a partnership
Division of a partnership
Division of a corporation
Simple change of legal form
Conversion of a civil law partnership to a general or limited partnership by transfer of assets
Accrual on the departure of the last co-partner of a general or limited partnership
Trade in the
EU
/
EEA
Professional Qualifications from Other
EU
/
EEA
Member States and Switzerland
EU
/
EEA
Professional Qualifications – Recognition Procedure
EU
/
EEA
Professional Qualifications – Equivalence Procedure
Notification of services
EEA
Certificates – Issue
New Business Support Act
(Neugründungs-Förderungsgesetz)
Requirements
Charge exemption
Claiming benefits
Establishing an online shop
Specific information requirements towards consumers
Content of the information requirements
The manner in which the information is to be provided
Lack of consumer information
Failure to provide information about the right of withdrawal
Exceptions to the information requirement
Performance of the service (in contracts for goods)
Transfer of risk in the case of shipped goods
Costs of telephone contact after the conclusion of a contract
Special requirements for contracts concluded by telephone
Special requirements for contracts concluded electronically (
e.g.
web shops)
Payments for additional services
Website
Advertising
Specifying prices
Conclusion of contracts
Right of withdrawal
General information on the right of withdrawal
Withdrawal period
Exercising the right of withdrawal
Obligations of the online shop operator in the event of withdrawal by the consumer
Withdrawal from the sales contract by the consumer
Withdrawal from energy and water supply contracts by the consumer
Withdrawal from the service contract by the consumer
Withdrawal from download contracts by the consumer
Applicable law
Taxes & Finance
Income tax
Income tax return
Income tax assessment
Prepayments of income tax
Tariff levels/Calculation formulae
Tax credits
Special expenses and exceptional costs
Income tax for
EU
citizens and other foreign citizens working in Austria
International tax law – Double taxation agreement
Double taxation agreements
Avoidance of double taxation by countries without a
DTA
Obligations on Austrian traders regarding activities in Austria by foreign traders
Duties of Austrian companies employing foreign workers in Austria
Corporate income tax
Minimum corporation tax
Appointment of directors
Tax burden in comparison to income tax
Capital contribution and internal financing evidence account
Corporate income tax declaration
Regulations, decrees and information
Municipal tax
Municipal tax declaration
Tax base for municipal tax
Municipal Tax exemption
Tax rate, personal allowance and tax threshold for municipal tax
Tax procedure (municipal tax)
Municipal tax in relation to staff leasing
Real estate transfer tax
Taxable items
Tax base
Tax rate
Exemption from real estate transfer tax
Establishing liability for tax and the liable parties
Self assessment, tax declaration and distribution possibilities
Reimbursement of real estate transfer tax
Employees
Types of employment
Employees
Marginally employed persons
Independent contractors
New self-employed
Works contract with business licence
Holiday work experience trainees
Holiday staff/workers
Unpaid trainees
Work placements after higher education
Hiring employees
Registering employees
Fixed-term employment relationships
Payment of social security contributions
Change notification
Cancelling the registration of employees
Contract for services/notice of employment
Foreign workers
Citizens of
EU
/
EEA
countries
Au pairs
Posting from
EU
/
EEA
countries to Austria
Commercial law requirements
Labour market regulations
Labour law rights
Social security –
EU
Social security –
EEA
Other responsibilities of the employing company
Equal treatment
Income report
Forms of discrimination
Representation of interests
Employer representation
Representation of workers
Collective Agreements
Works councils
General powers
Establishing a Works Council
Legal status of members of the Works Council
Participation in staff matters
Participation in social matters
Participation in economic matters
Remuneration
Working time
Normal working time
Overtime and maximum working time
Breaks
Daily rest period
Weekly rest period and rest on public holidays
Leave
Leave entitlement and amount of leave
Leave entitlement during parental leave
Holiday pay
Parental leave and parental part-time work
Termination of an employment relationship
Notice of termination
Notice periods and deadlines
Rights in the event of termination
Dismissal
Day-to-Day Operation
Relocation
Relocation of a business to another
EU
Member State
Competition
Austrian Federal Competition Authority
Mergers
Procedure
Publications
Unfair business practices – General
Specific unfair business practices
Liability of decision-makers
Criminal law on balance sheet offences
Liability under company law
Health & Safety
Protection of employees
Health in the workplace
Safety in the workplace
Rights and obligations – Employers and employees
Sharing of information
Instruction
Labelling obligations
Testing
Fire protection
Records and registers
Notification requirements
Workplace permits
Workplace evaluation
Safety representatives
Labour Inspectorate
Employment protection
Industries
Sickness-related absence
Maternity leave
Work accidents
Reporting a work accident
Responsibility for insurance matters
Radiation protection
Activities involving radiation sources subject to authorisation
Radiation protection registers
Type approvals
Shipment of radioactive material
Management and shipment of radioactive waste
Clearance and discharge of radioactive material
Radiation protection in natural radiation sources
Radiation protection in the case of radon
Physical control and medical surveillance of exposed workers
Emergency preparedness and response for practices
Environment & Transport
Hazardous chemicals
Classification, packaging, labelling obligations, date of classification
Dangerous substances and mixtures
Classification of dangerous substances and mixtures
Acquiring and supplying toxic substances
Certificate for the purchase of toxic substances
Reporting obligations and person responsible for trading in toxic substances
Loss or erroneous supply of toxic substances
Safety data sheet
Packaging and labelling of dangerous substances and mixtures
Safety measures
Biocidal products – Fees
Fluorinated Greenhouse Gases – Certification of Companies
External Trade
Information on the effects of the war in Ukraine
The European single market
Freedom to provide services
EU
Services Directive
Index of registers
Financial assistance & Calls for Tenders
Call for tenders search
Procurement procedure
Principles of the procurement procedure
Types of procedure
Call for tenders
Revocation of a call for tenders
Tenders
Evidence
Award procedure
Exclusion of tenderers and elimination of tenders
Tender and award periods
e
-procurement
Procurement control
Reimbursement of fees
Call for tenders databases and publication media
Financial assistance
Types of funding
Logistics financial assistance
Business-based economic assistance
Current grant assistance offered by Public Employment Service Austria
Apprenticeship grant assistance
Grant assistance for the recruitment of people with disabilities
TOP tourism grant assistance, part A: TOP investment
TOP tourism grant assistance, part B: Young entrepreneurs
TOP tourism grant assistance, part C: Innovation
TOP tourism grant assistance, part D: Restructuring
Assumption of liabilities for tourism and leisure (2014 to 2020)
Financial assistance for research
Other financial assistance programmes at the Federal Level
Takeover & Dissolution
Dissolution of a business
Closing a sole proprietorship
Notifying the tax office
Removal from the companies register
Notifying the Social Insurance Institution for the Self-Employed
Closing a company
Notifying the tax office
Removal from the companies register
Notifying the Social Insurance Institution for the Self-Employed
Insolvency
Out-of-court settlement
Continuity of a business in case of insolvency proceedings
Restructuring proceedings
Restructuring proceedings with the debtor in possession
Restructuring proceedings with the debtor not in possession
Bankruptcy proceedings
Protection of employee remuneration in the case of insolvency
Impairment of creditors' interests
Services
Authorities
Forms
Mein USP