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Austria.
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Founding a branch office in Austria

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Steps to set up a branch office in Austria

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Assistance in setting up a branch office in Austria

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Steps to set up a branch office in Austria

Resolution on the Establishment of a branch office

  • Not an independent legal entity, but an economically independent and geographically separated permanent establishment of a foreign company with an independent organization and management

  • The name of the branch must include the name of the foreign company

  • Branches must be registered in the Companies’ Register at the seat of the branch

  • A foreign company with its corporate headquarters outside the EU/EEA must have a “permanent representative” with his/her residence in Austria

Entry in the Companies' Register

Application to the Company Register Court

  • Application for entry in the Companies Register signed by managing director(s) of the foreign company authorized to represent it

  • Updated shareholders’ agreement or articles of association of the foreign company in the form of a certified copy and, if required, a certified translation

  • Resolution by the foreign enterprise on the establishment of the branch

  • Evidence of the foreign company’s valid legal existence (e.g., certified extract of the Companies Register or Commercial Register)

  • Evidence of the non-accrual or payment of the capital transfer tax

  • Specimen signature statement(s) by all the managing directors of the foreign company and by the domestic representative, if any, in attested form

  • Evidence of regular business activities in the country of origin (for non-EU-based foreign companies only)

  • Proof of actual establishment of the branch (e.g., confirmation by Austrian Chamber of Commerce, tenancy agreement)

  • In the event that the branch operates a business subject to the Industrial Code, an appropriate trade license is required

Registration of the Trade Announcement of the Appointment of the Managing Director(s) under Trade Law and Notice of Business Operations to the Revenue Authorities and Registration of Employees

A branch of a foreign company is subject to taxation in terms of income and to value added tax. It has to apply for a tax identification number.

  • Double taxation agreements (“Tax Treaties”) to the effect that profits of the foreign company are in principle taxed at its corporate headquarters are in place between Austria and most other countries.

  • However, profits attributable to the Austrian branch will be taxed in Austria.

Social Security

Registration of the employees with the competent social insurance institution is required prior to the commencement of their work.

How to set up a branch office in Austria - Support and consulting services

ABA - Invest in Austria is the first point of contact for foreign companies aiming to set up their branch office in Austria. We offer international investors tailor-made information, support and consulting services free of charge.

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Business guide "Overview: Representative Office - Branch - Subsidiary"

You can find detailed information on the legal, tax and accounting aspects of a branch in Austria in our online brochure Overview: Representation - Branch - Subsidiary.

In addition to the advantages and disadvantages, you will also find the most important differences to the representative office and subsidiary (LLC) listed.

Useful links for establishing a branch in Austria

You will also find information on establishing a subsidiary (LLC) and our 15 tips for successfully setting up a company in Austria. The Austrian Chamber of Commerce also provides important information on setting up a branch.
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