Austrian commercial register (Firmenbuch)

What the Firmenbuch is, who must be entered, how registration works and what it costs.

1. What is the Firmenbuch?

The Firmenbuch is Austria's public commercial register, maintained by the regional courts. Similar to the German Handelsregister, it is searchable online via JustizOnline or the fee-based firmenbuchgrundbuch.at.

2. Who must register?

Mandatory: GmbH, FlexKapG, AG, cooperatives, OG, KG, private foundations, branches of foreign companies.
Mandatory above thresholds: sole proprietorships with turnover above €700,000 in two consecutive years or €1,000,000 in one year.
Voluntary: sole proprietorships below the threshold may still register (name protection, option to use double-entry bookkeeping).
Not registered: GesbR (internal-only partnership).

3. Information recorded

Company name, legal form, seat, business address, managing directors / board, authorised signatories, shareholders (for GmbH/AG also in the WiEReG transparency register), share capital, articles of association, annual accounts.

4. Initial registration workflow

Articles of association (notarised for capital companies).
Share capital paid into a business account, bank confirmation obtained.
Application filed electronically by a notary or lawyer.
Regional court reviews (typically 5–10 days).
Registration and publication in the court bulletin.

5. Fees (2024, indicative)

Initial GmbH entry: approx. €34 filing fee + approx. €216 registration fee
Initial OG/KG entry: approx. €150
Director change: approx. €24
Article amendment: approx. €130
Annual report disclosure: €22
Notary/lawyer fees extra (€500–1,500 for a typical GmbH)

Under the simplified GmbH incorporation (§ 9a GmbHG) with a single natural-person shareholder and a standardised declaration, fees are significantly lower.

6. Annual report disclosure

Capital companies must file their annual report within 9 months of the balance-sheet date. Filing is electronic via the ERV system. Delays trigger penalties up to €3,600 per organ.

7. WiEReG — beneficial owners

In addition to the Firmenbuch, beneficial owners (natural persons with > 25% control) must be reported to the WiEReG register. Annual filing, updates within one month of changes. Fines up to €200,000 for violations.

8. Post-formation changes

All registrable changes (directors, seat, capital, shareholders, procuras) must be reported without delay, usually through the company notary.