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  • About the Business Service Portal
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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
        • 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 corporate income tax
        • Appointment of directors
        • Tax burden in comparison to income tax
        • Capital contribution and internal financing evidence account
        • Corporate income tax return
        • Regulations, decrees and information
      • Municipal tax
        • Municipal tax return
        • 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 posting 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
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