Practical guidance on company formation, tax structure and relocation planning in Austria.
Starting a business in Austria is often a natural next step for professionals who decide to build a long-term future in the country.
Many expats arrive as employees, remote workers or freelancers and later consider establishing an Austrian business structure. While company registration itself may appear straightforward, the surrounding tax, social insurance and residence implications are frequently underestimated.
Our focus is not only on registering a business, but on creating a structure that supports your long-term plans in Austria.
Who this is relevant for
This page may be helpful if you:
- relocated to Austria or are planning your move;
- hold or apply for a Red-White-Red Card;
- work remotely for international clients;
- want to become self-employed;
- plan to open an Austrian company;
- are unsure which business structure fits your situation.
Each of these scenarios requires individual assessment. There is rarely a universal solution.
Starting a business in Austria: important considerations
Establishing a business in Austria is not merely an administrative process. Before registration, several structural questions should be clarified:
- Where will you be tax resident?
- How will your income be taxed in Austria?
- Which social insurance system applies?
- Does your residence status allow the planned activity?
- How will the structure function in two or three years?
Many costly adjustments later arise simply because these questions were not addressed at the beginning.
Common business structures
Einzelunternehmen (sole proprietorship)
Often suitable for freelancers, consultants and independent professionals.
Typical characteristics:
- relatively simple setup;
- flexible administration;
- direct taxation of income;
- commonly used as an initial structure.
GmbH (limited liability company)
A more structured corporate form that may become relevant as income grows or business activities expand.
Typical considerations:
- separation between company and private assets;
- different taxation mechanics;
- higher administrative requirements;
- long-term strategic planning.
The decision between Einzelunternehmen and GmbH should not be based solely on tax rates.
Typical mistakes in practice
Most challenges arise not from incorrect intentions, but from incomplete planning.
Common examples include:
- choosing a company form based only on tax percentages;
- opening a GmbH too early;
- remaining self-employed abroad while effectively working from Austria;
- underestimating social insurance contributions;
- mixing foreign and Austrian income structures without coordination.
Early clarification often prevents complex restructuring later.
How we support our clients
Our approach begins with understanding your overall situation before any formal steps are taken.
Support typically includes:
- assessment of residence and tax status;
- evaluation of appropriate business structure;
- coordination of registration procedures;
- clarification of social insurance implications;
- ongoing tax and business advisory.
The objective is to establish a sustainable and compliant setup in Austria.
When it makes sense to discuss your situation
Business decisions in Austria are closely connected to relocation, taxation and long-term planning.
In many cases, a structured initial discussion helps avoid unnecessary administrative complexity and unexpected financial consequences later.
Initial Consultation
If you are considering starting a business or becoming self-employed in Austria, an initial consultation can help clarify your options and outline practical next steps.
steuerexperten.at
Tax & Relocation Advisory for Expats in Austria