A Gesellschaft mit beschränkter Haftung (GmbH) in Austria offers limited liability protection and is suitable for small to medium-sized enterprises.

The minimum capital requirement is €35,000, with a minimum paid-in capital of €17,500. The incorporation process involves drafting the articles of association, notarizing them, and registering with the Austrian Commercial Register. The company must also obtain a taxpayer identification number from the Austrian tax authorities.

A GmbH requires at least one director and one shareholder. Corporate records must be maintained accurately, and annual financial statements must be filed with the relevant authorities