Doing business in Austria: 10 questions before and after you start
10 stages · 8 min
Step 1 · Where do you start?
Recommendations
Almost everyone who thinks about starting a business in Austria begins with the same question: where do I start? The answer surprises many people: not with registration. Starting a business begins with defining exactly what you will do – that definition shapes almost everything that follows. In Austria, self-employment falls into several types: Gewerbe (trade activity), the liberal professions and Neue Selbständige (“new self-employed”). For a Gewerbe you need to check whether a trade licence (Gewerbeberechtigung) is required; for a regulated trade (reglementiertes Gewerbe) you also need proof of professional qualification. For many small projects a sole proprietorship (Einzelunternehmen) is a good fit. One feature is often overlooked: the owner is liable for the business’s debts with their private assets. After trade registration (Gewerbeanmeldung), you may start working from the date the registration takes effect, provided all requirements are met. These decisions are made once but apply for years, so it really pays not to rush at this stage.
Checklist
Clarify before registering: What exactly will my activity be? Which licences or permits do I need? Which tax regime will I choose? What obligations will I have towards SVS (social insurance for the self-employed) and the Finanzamt (tax office)?
Step 2 · Sole proprietorship: simple, but with liability
Recommendations
A sole proprietorship (Einzelunternehmen) is often the first choice for people starting out on their own – and for good reason: in terms of registration, it is the simplest business form in Austria. In a sole proprietorship, one person runs the business in their own name and for their own account. No separate legal entity is created at the start, which is what makes registration quick and easy to understand. But simplicity has a downside: the owner is liable for the business’s obligations with all of their private assets, not just what they have put into the business. The form does not hold back growth: a sole proprietor may hire staff, sign employment contracts and expand step by step. So the real question is usually not “which form is simplest?” but “how much risk am I prepared to carry from day one?”.
Gewerbe or Neue Selbständige, the small-business scheme, SVS contributions, income tax and invoicing: the key questions to settle before becoming self-employed – updated for 2026.