What is Firmenbuch (Austrian Commercial Register)?
The Austrian commercial register, maintained by regional courts (Landesgerichte). All GmbHs and AGs must register and file annual accounts here. The Firmenbuchnummer is the company's official registration number, a legal prerequisite for business activity.
Current Rate (Steuerjahr 2025)
N/A (registration body, not a tax rate)
Example
A new Vienna GmbH receives Firmenbuchnummer FN 123456v from the Handelsgericht Wien. This number must appear on all invoices, contracts, and official correspondence. Annual accounts are filed with the same court within 9 months of year end.
How Firmenbuch (Austrian Commercial Register) works in Austria
The Firmenbuch (commercial register) is the official public record of all Austrian commercial entities. It is maintained under the Firmenbuchgesetz (FBG) and administered by the Landesgerichte (regional courts) — the Handelsgericht Wien for Vienna, and the respective Landesgerichte for other Austrian states.\n\n**What the Firmenbuch records**\nFor a GmbH, the Firmenbuch entry contains: the company name (Firma), registered address (Sitz), Firmenbuchnummer, names and dates of birth of all Geschäftsführer (managing directors), the amount and breakdown of share capital, names of shareholders (since the Ultimate Beneficial Owner rules), and any registered charges or encumbrances.\n\n**Public accessibility**\nThe Firmenbuch is publicly accessible via the online Firmenbuch query service (firmenbuch.justiz.gv.at). Anyone can search and retrieve company data. This transparency is both a feature (trade creditors can verify company details) and an obligation (founders cannot remain anonymous in a GmbH).\n\n**Annual account filing obligation**\nAll GmbHs and AGs must file their annual Jahresabschluss with the Firmenbuch within 9 months of the end of the financial year. For a December year end, the deadline is 30 September. Large companies (as defined by UGB size criteria) have a shorter 5-month filing window. Late filing triggers Zwangsstrafen (compulsory fines) of at least €700 per director per overdue set of accounts.\n\n**Registration process**\nA new GmbH is registered by the founding notary, who submits the required documents electronically to the Firmenbuch. The registration fee is approximately €570 in court fees plus the notary's fee (typically €1,500–€3,000 for a standard formation). The process typically takes 1–3 business days for electronic submissions.\n\n**Changes and ongoing filings**\nAny change to registered details — new director, change of address, share transfer, capital increase — must be notified to the Firmenbuch and registered. Director appointments and resignations are particularly time-sensitive as the Geschäftsführer's personal liability continues until deregistration.
Related terms
Austria's main private limited company structure. Requires €35,000 minimum share capital (€17,500 paid up at formation). Shareholders have limited liability. Must be formed by notarial deed and registered in the Firmenbuch (Austrian commercial register).
Austrian startup privilege allowing a GmbH to be formed with only €10,000 cash share capital (€5,000 paid up) during the first 5 years, instead of the normal €35,000. The reduced Mindestkörperschaftsteuer does not apply during the privilege period. Full €35,000 capital must be in place by year 10.
Confused by Austria accounting jargon?
AccountsOS explains Austria terms in plain English and applies the right rules to your books automatically.
Try Free