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Guide For Business Startups - 2017 PDF
Guide For Business Startups - 2017 PDF
Guide For Business Startups - 2017 PDF
alert
inspired
enduring communicative
connected
enthusiastic
17
www.gruenderservice.at 16th edition
GUIDE
for Business Start-ups
GUIDE
for Business Start-ups
16th edition
IMPRINT
Authors: This text was prepared in co-operation with the Business Start-up Service of the Austrian Federal Economic Chamber in Carinthia
(MMag. Melanie Jann), Lower Austria (Mag. Dieter Bader), Upper Austria (Mag. Alexander Stockinger), Salzburg (Dr. Hans-Joachim Pichler,
MBL), Styria (Michaela Steinwidder), Tyrol (Mag. Stefan Scholze), Vorarlberg (Mag. Christoph Mathis), Vienna (Christian Wodon).
Project Manager: Mag. Karin Schlosser, Junior Chamber, Business Start-up Service/Woman in Business of the Austrian Federal Economic
Chamber
Media Owner: Junior Chamber (Junge Wirtschaft), Business Start-up Service (Gründerservice)/Woman in Business (Frau in der Wirtschaft) of
the Austrian Federal Economic Chamber, Wiedner Hauptstr. 63, 1045 Vienna
This booklet and other brochures are available from the Business Start-up Service of the Austrian Federal Economic Chamber and the Member
Service of the Austrian Federal Economic Chamber. This booklet is available on the internet at www.gruenderservice.at/publikationen.
In the interests of easier readability, we have dispensed with the feminine forms (e.g. she, her).
However, we do feel it important to emphasise that this brochure is intended for use by both genders.
All rights reserved. Reproduction in whole or in part is permitted only if the source is indicated and if two specimen copies are provided to the
Chamber of Commerce. Despite careful copyreading of all contributions in this booklet, errors cannot be entirely ruled out; therefore, the correctness
of the content cannot be guaranteed. All liability on the part of the authors and the copyright owners is excluded.
16th revised edition, Vienna, February 2017. This 16th English edition corresponds to the 22nd German edition of January 2017.
2
| CONTENTS
FOREWORD5
4. ADDITIONAL INFORMATION 87
4.1 Employees 88
4.2 Warranty – Guarantee – Product Liability 92
4.3 Foreign Trade 94
4.4 Business Insurance 95
4.5 General Terms and Conditions of Business 97
4.6 Information on Business Papers and on the Internet 98
4.7 Patents & Other Forms of Protection 104
8. ANNEX 129
8.1 Contacts and Internet Addresses 130
8.2 After Start-Up 134
8.3 Business start-up services, district and regional offices throughout Austria 135
8.4. Index of Key Words 142
www.gruenderservice.at CONTENTS 3
4
© Doris Kucera
FOREWORD
The aim of the present guide is to provide the best possible support to prospective founders in the
professional preparation for starting their businesses. In this document, you will find expertise and
tips for all important aspects; you can check, for example, whether you will bring the necessary
personal qualities for running your own business, and how good your business idea is. You will learn
which legal framework provisions must be observed in relation to founding your business. You will
be given specific advice for your commercial success – from marketing through bookkeeping to
financing. And you will find out what is important when it comes to social insurance, employees and
a business plan. Our guide will help you in specific stages from your new business idea to the suc-
cessful establishment of your business. For further information, you can personally get in touch
with the Business Start-up Service of the Austrian Federal Economic Chamber at one of 90 bran-
ches across the whole of Austria.
As the Austrian Federal Economic Chamber, we not only provide tailor-made services to business
founders but also champion the continuous improvement of basic conditions. So that you are in the
best possible position to realise your goal of “becoming your own boss”.
With this in mind, you can get off to a successful start in running your own business, with the
Federal Economic Chamber as your reliable partner.
www.gruenderservice.at Foreword 5
6 www.gruenderservice.at
1
PLANNING WELL
FOR SUCCESS
| How did you develop your business idea?
| Do you have the potential to be an entrepreneur?
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
Personal qualities
No fear of pressure or stress
No fear of crises or conflicts
A desire for independence
A dislike of mediocrity
Enjoyment of flexibility
Pleasure in organising
A thirst for success
No fear of risk or danger
A desire for change
Willingness to take responsibility
Enjoyment of co-operation
Desire to stand out from others
A dislike of things staying as they are or
falling behind
Professional qualifications
Professional knowledge
Experience in your line of business
Basic commercial skills
Family
Approval
Support
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
The following options are open to you if you meet the general requirements but
do not have a Certificate of Professional Competence:
Partial
trade: A reduced Certificate of Professional Competence is sufficient for some
licensed trades to practise partial trades in those areas.
Hiring a managing director under trade law: the managing director under trade law
provides the Certificate of Professional Competence for the company. He is active in the
company for at least one half of the normal weekly working hours and is an employee fully
requiring social insurance and who must be paid at least in accordance with the collective
bargaining agreement. He must be capable of enforcing the regulations under trade law
for the trade concerned.
This issue is a tricky one, so be sure to acquire advice from the Business Start-up Service and take
advantage of our comprehensive expertise for your own assurance.
2.1.5 Freedom of Establishment and Find out in advance what requirements you
Freedom to Provide Services must fulfil in order to work in Austria (e.g. cer-
tified translations of certificates of professional
Due to the EEA Treaty, the EU regulations on competence, residence permits for non-EU/
freedom of establishment and freedom to pro- EEA nationals, etc.). Contact the Business
vide services apply in Austria. Start-up Service for more information.
Foundation
As a rule, a sole proprietorship commences
upon registering the trade and/or receiving au-
thorisation.
Company Register
As a sole proprietor, you must have yourself
entered in the Company Register once you
have reached the level of accountability. The
threshold for accountability generally lies at
EUR 700,000 in annual sales. If you do not reach
this threshold, you may register voluntarily but
without being obliged to disclose accounts. This
could be an interesting option due to the oppor-
tunities it offers under company law.
Company name
If you are not entered in the Company Register,
you are required to use your surname and at
least one written-out given name to externally
designate your place of business and business
documents. Registered sole proprietors may
use the names of people, things or imaginary
names, but an addition indicating the legal form
Official company
Liability Trade law Tax law Social Company/Trade name/
insurance Register designation
Sole Full liability, up The entrepreneur Income tax on Compulsory in- Entry from point of Unregistered sole
proprietorship to the limit of or managing profit up to surance in accor- reaching level proprietor: Fore-
personal assets director under max. 55% dance with GSVG of mandatory name and sur-
as well trade law must (= Social Insurance submission of name; Registered
possess a Act for Trade and accounts, optional sole proprietor:
qualification Industry) with the before that Company name
Social Insurance derived from a sur-
Authority for name, the object of
Business* the company or an
imaginative name
Company All shareholders Every shareholder Each individual Like sole No registration The indication of
constituted under fully liable up must have all shareholder liable proprietorship: the existence of
civil law (GesbR) to the limit of trade licences for income tax every shareholder such a company
personal assets is insured with under civil law
as well Social Insurance (GesbR)
Authority for
Business
General business All partners The company car- Each individual Like sole Registration Name derived
partnership (OG) fully liable up to ries trade licence: partner liable for proprietorship: required – from surname,
the limit of one fully liable income tax every partner is company does not company object or
personal assets partner or an insured with the fully exist until it is imagination plus
as well employee liable Social Insurance registered “OG”
for full social Authority for
security contribu- Business
tions must provide
a certificate of
professional
competence
Limited Full partner fully The company car- Each individual Full partners: Registration Name derived
commercial liable, limited ries trade licence: partner liable to compulsory required – from surname,
partnership (KG) partner only liable one fully liable income tax independent’s company does not company object or
to the amount partner or an insurance (GSVG). fully exist until it is imagination plus
of the limited- employee liable limited partners: registered “KG” limited
partner capital for full social ASVG insurance if partner's name
contribution security working in the name may not be
(=freely deter- contributions company, other- used.
minable) must provide a wise compulsory
certificate of insurance if re-
professional quired to the GSVG
competence
* application for exceptions in health and pension insurance plans is an option if income and sales are slight
(2) atypical Legal position Trade licence Dormant Independents’ No registration Dormant Entitlement
similar to a only held by the partner liable compulsory in- partnership to undisclosed
limited partner business owner for income tax surance applies not disclosed to reserves and
on the profit to those with the public goodwill pro
share (income trade licence rata upon
from trade only dissolution of
operation) company
Limited-liability In principle, the The GmbH bears GmbH liable for According to GmbH only fully Name derived High founding
company company's as- trade entitle- corporation ASVG for com- exists upon from surname, costs – often a
sets (minimum ment; managing tax (25%) for pany-managing registration: company object drawback for
share capital of director under retained and shareholder articles of or imagination small-scale
EUR 35,000 or trade law distributed with small association in plus “GmbH” companies in
EUR 10,000 with evidencing profits. holdings, the form of a terms of
the founding pri- with Certificate Distributed otherwise notarial deed taxation
vilege) are liable of Professional profits subject to compulsory
for the company's Competence capital gains tax insurance
liabilities pay must also be ma- (27.5%) according to
able. Possible naging director GSVG
further liability of under commer-
managing cial law or an
director under employee liable
trade law to for full compul-
banks sory insurance
coverage
Limited part- Full partner fully The KG bears Limited part- Independents’ Registration of Name of the Two companies
nership with a liable (= GmbH trade entitle- ners liable for compulsory in- GmbH and KG fully liable must be
limited-liability with company ment; managing income tax; surance (GSVG) required partner founded, also
company as assets), limited director under corporation tax for the company- (= the GesmbH) entailing higher
general partner partner only trade law eviden- on the GmbH managing share- plus "& Co KG" founding costs
(GmbH & Co. liable for the cing with Certi- (for GmbH holder of the full- (e.g. Müller and ongoing
KG) amount of the ficate of Profes- profits); final partner GmbH GmbH & Co KG) expenses
limited-partner sional Compe- taxation on only an option if
investment tence must also distributed the GmbH has
be managing GmbH profits for special trade
director under shareholders licence; limited
commercial law partners accord
of the partner- ing to ASVG if
ship GmbH or an they are employ-
employee liable ees, otherwise
in full compul- compulsory in-
sory insurance surance accord-
coverage ing to GSVG
Minimum contribution basis During the first two calendar years of operation,
Under the GSVG there is a minimum contribution the pension insurance contribution will be
basis. This means that you must pay contributi- (temporarily) reduced to EUR 1,606.20 per year
ons even if your income is actually lower or if (= EUR 133.85 per month). However, the contri-
your business posts a loss. From 2016 onwards, butions will be reviewed if fiscal profits in one
the minimum contribution basis for health in- year according to the income tax assessment
surance was reduced to the marginal earnings notice plus the stipulated pension and health
threshold; in 2017 this is EUR 5,108.40 annually insurance contributions amounted to more
(EUR 425.70 per month). This reduction applies than EUR 8,682.24 annually.
to both new business founders and existing
members of the Federal Economic Chamber. By reducing the minimum contribution basis for
The minimum contribution basis for the pension health insurance to the marginal earnings
insurance scheme is EUR 8,682.24 per year (EUR threshold, the health insurance contribution
723.52 per month). The reduction of the mini- during the first two calendar years will amount
mum contribution basis for the pension in- to EUR 390.84 per year (EUR 32.57 per month)
surance scheme to the marginal earnings thres- and that amount will not be subject to review.
hold, which is already planned, will commence There will be a review in the third calendar year
in 2018 and will have been completed in 2022. if fiscal profits plus the stipulated pension and
Accordingly, you must pay at least the annual health insurance contributions in the third year
health insurance contribution of 7.65%, i.e. EUR amounted to more than EUR 5,108.40 annually.
390.84 (= EUR 32.57 per month) and the annual
pension insurance contribution of 18.50%, i.e. In cases of financial difficulty, additional contri-
EUR 1,606.20 (= EUR 133.85 per month). bution charges incurred during the first three
years of independent activity can, on application
Maximum contribution basis (by 31 March of the calendar year following the
Under the GSVG there is also a maximum con- year in which the contribution is definitively de-
tribution basis, amounting to EUR 69,720 annu- termined), be spread over a period of three
ally (= EUR 5,810 per month). This means that years. A requirement for this is that no liability
you need pay no additional social insurance con- to pay mandatory insurance contributions un-
tributions for profits beyond this limit. der the GSVG previously existed.
2.4.5 Small scale business operators' NOTE: You are not permitted to make retro-
scheme spective applications for a previous calendar
year. Compliance with both the sales and the
Under certain conditions, sole proprietors may profit limit is subsequently checked on the
be exempted from compulsory trade health and basis of the income and value added tax as-
pension insurance and the contributions to pro- sessment notices.
vision for self-employed persons. This does not
apply to partners of a partnership and mana- Applications for exemption may only be submit-
ging partners. ted by persons who have not been compulsorily
GSVG-insured for more than twelve months du-
Small-scale businesspeople are defined as ring the previous sixty calendar months.
persons whose annual profits do not exceed
EUR 5,108.40 net and This requirement does not apply to persons
EUR 30,000 (net) respectively. who are 60 years old or over. As of 1 July 2013, it
also does not apply to those claiming the small-
You can apply for this exemption from compul- scale business person exception for the dura-
sory full insurance coverage at the Social In- tion of receipt of childcare allowance.
surance Authority for Business (SVA).
IMPORTANT: The full compulsory insurance
coverage exemption also means that you are
not covered under the health and pension in-
surance plans because of your business ac-
tivity. Accident insurance cover continues,
however, so you must pay your monthly acci-
dent insurance contribution of EUR 9.33
Term Explanation/Example
Revenue Inflow of payments into the company. Examples of this are the proceeds from
payments, incoming payments for invoices issued, commissions as well as
revenues for goods sold and/or services.
Expenses Outgoing payments from the company, such as rent, expenses, telephone
costs, social insurance, advertising, office furniture, vehicle costs, HR, etc.
Operating Expenses incurred for operational purposes. There are three types of
expense operational income: Agriculture and silviculture, commercial
operation and independent work.
Advertising Advertising costs are expenses of a non-operational income (work not
costs carried out independently, letting and leasing of properties, capital income,
other income). The term professional expenses is to be equated to the term
operational expenses ([Betriebsausgaben] with reference to types of
operational income).
Profit The difference between operating income and operating expenditure,
if operating income exceeds operating expenses.
Loss The difference between operating income and operating expenditure,
if operating expenses exceed operating income.
Income The profit or loss that the individual taxpayer achieves within the framework
of the seven types of income. There are seven different types of income.
The annual income is the sum of all sources of income. In turn, income is the
basis for calculating income tax.
Investments prior to opening your business penses can be deducted to reduce the profit as
As an entrepreneur just starting out, you will part of the income tax declaration. (For details,
often have expenses for your future business please consult the next few chapters.) Some
even before it has commenced. You are deemed expenses, however (e.g. training costs), may
to be an entrepreneur as soon as you have be- only be claimed for in the same year in which
gun preparing your business, e.g. purchasing they were paid.
machinery and tools or remodelling the busi-
ness premises. In order to ensure that such ex-
penses are recognised for tax purposes, it is
TIP: Register now at the Start-Up Ser-
important that the starting up of the business is
planned in a very focused way. To that end, it is
vice Portal – www.usp.gv.at. The USP
sufficient if the expenses are incurred in order provides you with ONE central platform
acquire the necessary resources. Expenses in- for information and official interactions
curred prior to the official "start-date" can with the federal authorities. Official
therefore be offset. Such activity is beneficial in procedures can be completed securely,
terms of both value added tax and income tax. rapidly and efficiently at any time online
As an entrepreneur entitled to deduct input tax, using a single sign-on.
you can deduct the invoiced VAT. In addition, ex-
If a due-date falls on a Saturday, Sunday or statutory public holiday, the next business day becomes the last possible deadline for payment.
2.5.1.1 Value Added Tax and you must then pay that VAT onwards to the
Revenue Office.
VAT (value added tax) is also called turnover tax.
Value Added Tax is levied on the supply of goods IMPORTANT: the entrepreneur is liable for
and other services which an entrepreneur paying these amounts to the Revenue Office
makes within the country in return for payment on-time.
within the framework of his business, on the
entrepreneur's own consumption, the importa- In itself and as a cost factor, VAT only has an ef-
tion of goods (import taxes on imports from third fect on the final consumer (consumers: B2C). In
countries, acquisition tax for imports from the normal cases involving business-to-business
EU). As a rule, it can be assumed that services transactions (B2B) and assuming the statutory
that entrepreneurs perform for their customers requirements have been fulfilled, the Revenue
are subject to VAT. As an entrepreneur supplying Office will reimburse you for the VAT paid by you
goods or performing services, you are solely ac- as an entrepreneur to your "upstream sup-
ting as a trustee of the money: you collect the pliers". Such reimbursement will take the form
VAT from the customer, which is paid in connec- of a tax rebate. This effectively means that in the
tion with the goods of services you have provided B2B domain, value added tax does not impose an
additional cost burden.
<34,500
n Business owner - turnover tax liability n Small business operator - no turnover tax liability
What additional consequences and considerati- with the micro-business operators' scheme
ons do you as an entrepreneur have to take into (Kleinstunternehmerregelung) – which provides
account here? As soon as you take advantage of certain concessions in the area of social in-
the small business regulation, you do not need to surance. This privilege enables you to be exemp-
pay any VAT; however, you also have no entitle- ted from the mandatory insurance of the Social
ment to an input tax deduction. But what form do Insurance Authority for Business (SVA) – with the
your initial investments take? What customer exception of mandatory accident insurance. You
structure do you have as an entrepreneur? Are can find out more about this in Chapter 2.4 on
your customers also entrepreneurs or are they social insurance.
"private" customers? The respective model
should suit the entrepreneur; the sales limit alone Transfer of tax liability to
is not the crucial factor in this decision. the recipient of the service
(reverse charge)
Further, please note the so-called reverse
TIP: Take advantage of the free advice of charge system (transfer of the tax liability to the
the founder service BEFORE submitting service recipient), which provides for a transfer
any business start-up form, and clarify of the value-added tax liability to the entrepre-
the issue of whether the small business neur as the receiving company, in the case of
operators’ scheme is worthwhile for you. services, work deliveries and construction ser-
vices in the country, among other things. In
these cases, the service recipient receives only
The Small Business Operators' Scheme of the an invoice from the service-providing company
Revenue Office versus the Small Business for the net amount (no tax is listed) including a
Operators' Scheme of the Austrian Social special notification that it is responsible for the
Insurance Authority (SVA) payment of taxes. On the basis of this, the reci-
Let us deal with the most important matter first: pient then owes the taxes due on the goods or
the small business operators' scheme (Kleinun- services provided. In turn, however, an entre-
ternehmerregelung) is a scheme that relates preneur entitled to deduct input tax can itself
solely to value added tax. It is not to be confused deduct VAT.
For small-value invoices (invoices with an invoice value of less than EUR 400 gross), stating the
following is sufficient:
1. The name and address of the company that performed the service
2. The date of issue
3. The quantity and designation of the service performed
4. The date of delivery/service
5. Gross charge
6. Applicable tax rate in percent
Mustermann GmbH
Trading Company
1 Mustergasse 1a
A – 9020 Klagenfurt
We thank you for your order and ask for the transfer of the above amount
to our account with IBAN AT 423456789.
Mustermann GmbH (FN 1245w (Klagenfurt Provincial Court, EDP: 0123456, ATU 87654321 4
"UID-Nummer" (VAT registration number). vices within the EU. If you would like to buy goods
You must include the Value Added Tax Identifica- liable to excise duty (wine, champagne, spirits,
tion Number (VAT ID Number for short) on EVERY beer, tobacco goods, mineral oil) for your
invoice (more than EUR 400). The VAT ID Number company in a foreign EU country, you require an
serves as identification as an EU entrepreneur additional identification number. The central
when supplying goods and services or the supp- customs office is responsible for this.
lying certain services to entrepreneurs in ano-
ther EU country. Entrepreneurs will be notified 2.5.2 Income Tax
of their VAT registration number at the time they Income tax is the “wage tax” of the self-em-
are informed of their tax reference number. As a ployed. Assessment is based on the annual pro-
rule, small businesses do not receive a VAT ID fit you have earned, determined via consolida-
Number. An exception is made in the case of: tion into a lump sum, accounting on a cash-ex-
small businesses or businesses purchasing ser- penditure basis or double-entry bookkeeping,
The taxable income is the assessment basis for income tax and
is determined very simply as follows:
No income tax is payable on income up to EUR 11,000. Once income exceeds EUR 11,000, the tax rate
to be applied in each case increases in line with the amount of income concerned, as shown below. As
income tax rates are progressive, the relevant tax rate, always commencing from 0%, is applied to a
part of your income.
IMPORTANT: You pay income tax every quarter in advance. Your estimate as stated on the Revenue
Office business start-up form will form the assessment basis for the initial year. Your advance
payments are solely based on estimations and predictions. If your advance payments of income tax
are disproportionate to the profit achieved, you may submit an application by 30 September of any
given year, requesting an adjustment in the amounts of the advance payments being made.
Following the end of the financial year, you must submit the annual income tax return and, if appli-
cable, the VAT declaration to the Revenue Office no later than 30 April if submitting in paper form and
30 June if submitting them electronically. You must generally submit tax returns to the Revenue Office
via FinanzOnline. Forms submitted on paper (available from the Revenue Office) are only acceptable
in exceptional cases. If a tax consultant is representing you, the deadlines are longer.
Once the tax has been assessed, certain amounts will be offset: if your advance payment has been too
high, you will receive a credit for the balance; if it has been too low, you must make up the difference.
In the case of extra-occupational ventures, you generally need to make up the difference for the first
year.
Income tax
Hobbies are also to be considered in terms of income tax law. Hobbies are defined as activities that
are not practised with the intention to make a profit. Should your company make a loss for several
years in succession and you offset these losses against any other income in the income tax return in
a manner that reduces taxes, the Revenue Office may question the commercial status of your com-
pany. The activity is then considered a hobby and the offsetting of losses is no longer possible. In order
to rule this out in advance, a plausible planning account should be prepared before the foundation of
your business. The founder service can provide support and advice about this.
IMPORTANT: As of 1 October of the year following the one in which tax liability occurred, the Re-
venue Office bills or credits debit or credit interest on the tax in arrears or tax credit balance until
the tax assessment notice is issued for the year concerned. The deadline for submitting a tax return
can be extended in some cases, upon substantiated application. In addition to the actual operating
expenses or the operating expenses which are estimated at a flat rate, the tax-exempt profit allo-
wance also reduces the assessment basis for income tax for sole proprietorships and partners in
business partnerships (not GmbHs and AGs).
TIP: TIP: You can calculate your income tax on the Federal Ministry of Finance website:
https://www.bmf.gv.at/Steuern/Berechnungsprogramme/start.htm
Your Austrian Federal Economic Chamber office also provides detailed information
flyers on many tax topics.
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
w ho is going to profit from your product? Your focus should be as focused on the needs
how much a customer should be ready to and habits of your customers as much as pos-
pay for it? sible. Know your customers! Relevance and
which group of customers is important to addressing your target audience is what counts
you? in marketing (key word: Content Marketing).
where will you find these people? – in which
geographical region or on what social You should also bear in mind another important
stratum? thought: each marketing decision fundamen-
how you will reach your customers? tally depends on your own situation, sizing up
which channels will you use to reach your the competition and the means you have at your
customers? disposal.
how will your sales opportunities develop
over the years to come? Carefully work out your marketing strategy; un-
what additional offer or service could derstand each of the following components of
improve your chances? your marketing decisions and record the re-
who are your competitors – and where do sults. The word "record" is particularly impor-
their strengths and weaknesses lie? tant. Put your concept down on paper; do not
simply carry it around in your head. Writing it
As an entrepreneur, you are operating in an in- out obliges you to formulate your ideas preci-
creasingly dynamic field. Social trends, new sely, giving you the opportunity to reconsider
cultures, and changing user and consumer be- your strategy after a certain period of time and
haviours – through the use of new technology in perhaps improve it at a later stage.
50 3.1 Marketingwww.gruenderservice.at
This is how the procedure should look:
Situation analysis
Control
(how it is vs. how it should be)
This circular method demonstrates clearly that the concept process is a never-ending one; it must
constantly be adapted to the circumstances of the environment and to internal circumstances.
Start to develop your concept by analysing the current situation and then trying to estimate how
your own situation will evolve in the near future if you do not develop any specific marketing activi-
ties.
52 3.1 Marketingwww.gruenderservice.at
The list of objectives could go on as long as you wish. Generally speaking, though, you will want to
aim at a combination of several objectives, not just one. The most important thing is not to lose sight
of your fundamental objectives.
It is just as important that you define your aims precisely, since this is the only way to discover wh-
ether you have met your objectives (e.g. “annual sales growth of 12% at an increase in revenue of
9%”). You should therefore use a formula such as the SMART formula. SMART stands for goals that
are "specific, measurable, active, realistic and time-bound". Even qualitative goals are measurable
through key figures defined in advance. Once you have planned your marketing objectives, the next
step is to find the ways and means to achieve them. Marketing-policy tools, as they are called, are
available to help you with this. Combine these tools in the most complete and contextual marketing
strategy that is as complete and contextual as possible to raise yourself above the competition.
Marketing tools
Product Quality
Market Processing (Communication Policy)
Deduction
Advertising
Logistics
Sales channels (Storage, transport, delivery time)
Even though it is beyond the scope of this booklet to list all the details of a marketing mix, we have
sketched out the most important aspects below. You can obtain a check-list on marketing mix on the
Internet at www.gruenderservice.at (Market/Marketing).
54 3.1 Marketingwww.gruenderservice.at
Working the market (communication policy) people are contacted by telephone. This fo-
Think about a standardised image, standar- cused manner of addressing people reaches
dised conduct and standardised communicati- the target group without losing effectiveness.
ons (corporate identity). Tip: Your employees
are also company ambassadors. E-mail newsletters (E-mail marketing) allows
for special targeted electronic communication.
Before you start to plan an advertising cam- this has become a very attractive option:
paign or contact an advertising agency, think fast and (more) cost-efficient
about broad coverage
what you want the advertising to achieve applicable for products and/or PR
(e.g. attaining a certain level of renown, adaptable for individual target audiences
increasing sales by 10%, etc.) generates links to the website
Whom you want it to reach (define the e lectronic customer newsletter and effective
target group precisely) marketing and customer retention tool
the funds you have available for the adverti- activity can usually be measured well
sing. You can obtain a check-list on adverti-
sing budgets on the Internet at www.gruen- E-mail marketing is cheap but not free. The
derservice.at (Set-Up/Market/Marketing). high cost factor is the production of the con-
How will you form your advertising mes- tents. This should provide the customer with
sage? (how can you make customers aware sizeable benefits. The ssuccess factors are re-
of the value of your product or levance and individualization. Newsletter soft-
service?) ware tools (including free products on the mar-
Which advertising media to use? ket) offer good statistics on opening and click
– newspaper advertising rates, as well as layout templates. Learn from
– flyers these statistics for your next transmission of e-
– posters mails. Remember that it's the active receivers
– direct marketing (telephone, customer rather than the size of the distribution list that
letters, customer clubs, customer cads, matters. Store the e-mail addresses in a custo-
SMS marketing, etc.) mer database and keep it up to date.
– television, radio, cinema
– Internet (website, E-marketing, search The legal factors regarding disclosure and un-
engine advertisements, banners, mobile subscribing (e.g. opt-in and opt-out) are also
marketing, social media, etc.) important to e-mail marketing.
– personal sales
– sales promotions (campaigns, testing, Consider the current legal framework conditi-
promotions, flyers) ons when you implement the direct marketing
– events, sponsoring measures (refer to 4.6.2).
How will I measure results?
Direct marketing has proved to be a very suc- TIP: You can find more general informa-
cessful form of advertising. It involves prepa- tion on this and E-marketing in the
ring advertising letters bearing a personal sa- "E-marketing Guide" from the WIFI
lutation and sending them to people within a
entrepreneurial service at wko.at
precisely defined target group. Then these
56 3.1 Marketingwww.gruenderservice.at
with exciting articles on your website, an ap- 3.2.1 Obligation to Keep Records
pealing product folder, interesting newsletters,
attractive apps, authentic social media engage- As a business owner, it is your responsibility to
ment, interactive infographics or videos, infor- collect receipts, maintain records and to keep
mative studies and customer magazines. There them for at least seven years. The term may ex-
are many options available to you. Only by opti- tend to 22 years for receipts concerning real
mally combining your actions within your pro- estate and buildings. The Corporate Code (Un-
ducts, pricing, distribution and communication ternehmensgesetzbuch – UGB) contains the
policies will you achieve your objective. regulations on business accounting. Other re-
gulations on mandatory records are set out in
Once you have drafted your marketing concept, the Federal Fees Act (Bundesabgabenordnung
only one thing remains to add at the end: – BAO) and the Income Tax Act (Einkommen-
steuergesetz - EStG). We recommend that new
IMPORTANT: founders avail themselves of the advice of a tax
Ask yourself these marketing questions: expert (accountant, tax consultant, etc.) in this
product/service assortment: what area.
customer values can I offer and how do I
design my offer? Compulsory use of cash registers and
market analysis: who are your provision of transaction slips from
customers, your competitors? 1 January 2016 onwards
What customers should you approach? The tax reforms of 2015 included an obligation
What are these customers’ wishes? to use an electronic cash register, cash system
Advertising is expensive: how much will it or another system enabling the electronic re-
cost me? cording of transactions, as a means of determi-
Take action and keep your costs in mind. ning daily cash receipts. This obligation will
How will I measure my success? apply to all business owners whose annual
turnover exceeds EUR 15,000 and whose cash
turnover exceeds EUR 7,500. Once both of these
limits have been exceeded, business owners
| 3.2 B OOKKEEPING – will be obliged to acquire a cash register.
ACCOUNTING
IMPORTANT: Cash payments also include
payments using bank cards or credit cards,
The term “business accounting” covers all pro- cheques or other vouchers, coupons or gift
cedures that involve compiling and monitoring tokens.
a firm’s entire business activity in figures. From 1 April 2017, all cash registers must be
These records are kept to protect creditors, as- equipped with a technical security device to
sess taxes and to plan and control the business. protect against manipulation and must pro-
Here, a distinction is made between compul- duce transaction slips with a digital signa-
sory records, which must be kept, and voluntary ture.
records, which can be kept.
At the same time as the obligation to use cash
registers, an obligation to issue transaction
slips was also introduced. Each business owner
required to have a cash register is obliged to
issue a transaction slip to the customer and the
Companies for which the relaxation is to be ap- Not only operational takings, but also all opera-
plied can determine their daily cash receipts in ting expenses must be recorded. All expenses
a simplified manner by cashing up. This refers that you incur as a means of achieving your in-
to the recalculation of the day's sales from in- come can be offset as operational expenses.
itial and final cash holdings, taking into account These definitely include: expenses for goods and
all cash outlays as well as private drawings and external services; expense for employees and
private deposits. The amounts detailed must be ancillary costs; rent, investments, telephone,
written down for every day and the calculations travel costs, motor vehicle costs, interest, com-
must be traceable. pulsory entrepreneur's insurance contributions
etc. In order for operating expenses to be deduc-
Subsidies tible for tax purposes, documentary evidence
The costs arising from the introduction of the ob- must be available, confirming how much was
ligation to use cash registers as a result of new paid to whom, for what service or for which
equipment purchased or adaptations to cash re- goods and when. For more detailed information
gister systems will be subsidised to the tune of about invoices, please see the chapter entitled
EUR 200.00. This subsidy can be accessed when Turnover Tax.
submitting one's tax return to the Revenue Of-
fice, along with the VAT and income tax return. IMPORTANT: When drawing up your invoices,
use an invoicing program (software that enab-
IMPORTANT: If you use a till that calculates les you to write out invoices, draw up cost quo-
electronically, you must also be able to pre- tations and manage jobs). That way, the data
sent this data electronically. In the till guide- can be extracted and made available to the tax
lines, the Ministry of Finance has issued cri- authorities in the form of print files. The same
teria for the orderliness of the cash systems also applies to programs used to manage
used. The main focus here is the subsequent warehouses, products and hours spent.
unchangeability.
This method involves maintaining accounts and preparing a balance sheet, a profit and loss ac-
count, a cash book, a statement of fixed assets, wage accounts and an inventory list. These records
are not merely useful for your own purposes and/or mandatory; they contain a wealth of information
which you can apply in a multitude of ways in running and developing your business. These contain
a considerably larger amount of information than an income and expenditure account.
The following illustration provides you with a good overview of the bookkeeping obligation:
Limit Bookkeeping
Less than EUR 220,000 in sales Right to choose between consolidation into a lump sum,
cash-basis accounting and double-entry bookkeeping
Less than EUR 700,000 in sales Right to choose between cash-basis
in two consecutive years accounting and double-entry bookkeeping
More than EUR 700,000 in sales Double-entry bookkeeping mandatory
Corporations (GmbH, AG) Double-entry bookkeeping mandatory
for all sales
The information presented in the previous chapters has shown that it is necessary to maintain a
whole series of records and that the administration costs incurred can therefore be considerable.
Through effective organisation, however, especially when it comes to compiling the accounts, many
tasks can be simplified, thereby reducing the effort required to create the necessary records.
2. I f at all possible, make sure that all of your business payments are conducted via that
account.
4. B
y downloading a list of your account transactions, you will simply need to add to the
information required for your accounting records or hand them to your book-keeper or
accountant for further processing.
5. A
s the data required are largely already present, it will not be necessary to re-enter them
manually. Not only will this save time and reduce any possible keying-in errors, but it will
also save costs.
By using interfaces, you can utilise data that is already available data for book-keeping purposes.
Nowadays, almost all data is available electronically and in addition to paper-based invoices, many
companies, such as purchasing associations and wholesalers in food products also offer datasets
that will considerably simplify accounting processes.
You can also reduce the amount of purchasing paperwork by switching to weekly or monthly in-
voices from your suppliers. All of these measures will help you to reduce the cost of your accounting
processes, reduce the amount of administration that is required and will therefore save you time
and money.
It is necessary to draw up a precise forecast of revenues and costs in order to present the future
status of your company in figures. Anyone who fails to plan leaves a great deal to chance and will
find themselves responding to problems blind. Planning provides information regarding capital
requirements, predicted profits, the tax burden, or simply shows the minimum level of turnover
required in order to enable the business to survive. Generally speaking, planning forms the basis
for negotiations with banks, suppliers, customers, the authorities and sources of funding. Planning
is therefore one of the fundamental tasks of an entrepreneur.
TIP: Show your bank documentation on planning and calculation; By doing this, you
will help the bank to understand your business more clearly, which may have a
positive effect on your creditworthiness.
3.3.2 Planning of Costs costs, as they show whether the planned ap-
proaches selected are realistic. The economic
In the first step, you should clarify the situation advisers of the WKO will be aware of these key
with regard to costs that you will incur. These figures and will be happy to help you with your
concern operating costs on the one hand, but planning.
also personal costs (required for the
entrepreneur’s salary). In order to determine A realistic, conservative approach has proved
the personal costs, it is recommended that you its worth in the planning of costs. You should
draw up what is known as a ‘budget sheet’. This therefore also consider costs that you may po-
budget sheet informs you about which private tentially be faced with.
expenditures you must cover with your
entrepreneur's salary. 3.3.2.1 Calculating Variable Costs
In principle, variable costs depend on the vo-
It is advisable for entrepreneurs who are produ- lume produced and sold.
cers to allocate operating costs according to
fixed and variable costs. This is, however, a For instance, a carpenter’s costs are always va-
highly simplified method that has proven very riable when he sells a kitchen. In this case, the
useful in practice. Fixed costs are those that are costs would be for materials such as wood, fix-
incurred independently of production, while va- tures, screws and of course the expense of bu-
riable costs only arise upon production per item ying the kitchen appliances. But even for ser-
and therefore directly depend on the production vice providers. such as advertising agencies for
volume. example, outsourced services can often pre-
sent a large and variable cost centre. For this
Key figures from your sector (such as the ratio reason, services that you also buy in (e.g. gra-
of turnover to materials used or personnel ex- phic designers, programmers, etc.) are to be
penditure) can also be helpful in determining budgeted into your revenue plan.
number of employees 1
days/week 5 5
hours/day 8 8
hours in a year 1,840 1,600
InvestmentsEUROS
Real-estate property
Purchase price, incidental broker charges, costs for the lease, taxes, development, etc.
Constructional investments
New constructions, remodelling, adapting rooms, security deposit for rented or
leased premises
Furnishings
Office equipment, machinery, implements, storage space, showrooms, etc.
Vehicle fleet
Automobiles, minivans, lorries, etc.
Other investments
Warehouse inventory
Initial warehouse inventory for raw materials, ancillary agents, auxiliary materials and
consumables
Private investments
(incl. VAT)
Private withdrawals
Capital repayments
Deficit coverage
Private investments
Other
Use of surplus
Overdrafts
Overdrafts (also known as working capital TIP: During the lease contract negotia-
loans) serve to finance ongoing business and tions, attune the amount of the leasing
payment transactions. All ongoing transfers rate to your finances over the terms of
are made via this account. You can dispose of the lease agreement, down payments,
such a loan freely up to the amount arranged and agreements on the residual value.
with the bank (credit line). It is flexible and not
bureaucratic, and interest is only calculated on
the loan amount actually used. However, over-
drafts should only be used as a means of short- V enture capital financing
term financing, i.e. for ongoing payments and Venture capital is a type of equity investment
not for investments, as there are additional financing and thus a form of risk capital or
charges and fees, as well as higher interest ra- equity capital. Venture capital companies
tes, for such a flexible form of loan; you can ob- maintain holdings in new companies with the
tain clear and comprehensive information on all objective of profiting from the invested capital
applicable conditions from your bank. when the holdings are further sold. Equity in-
vestment companies generally focus on a limi-
Leasing ted circle of new entrepreneurs
Simply stated, leasing is paying a fee for the use – with innovative ideas and
of something – just like renting. Nowadays you –a bove-average chances for growth and
can lease almost anything – from telephone revenue
equipment to an industrial building. As opposed – who submit a detailed business plan
to a bank loan, which you use to purchase –w ho are persuasive in demonstrating their
something that then becomes your property, a entrepreneurial capabilities
leased object remains the property of the lea- –a nd who, in addition, require a corre
sing company for the duration of the contract. spondingly large financing volume (approx.
Thus there is a distinction between the user of EUR 400,000 and over – but this depends on
an object and its owner. individual cases and the venture capital
A word of caution: Although you are not the ow- provider).
ner of the leased object, you usually bear all the
risks connected with the leased object and its Therefore, private venture capital is not an op-
use. As a rule, the lessee is also responsible for tion for most company founders.
maintenance and repair as well. But leasing
does have its advantages: instead of paying out Since 2013, the state business start-up fund
a large, one-time sum, the leasing instalments aws Gründerfonds has also made risk capital
spread your outlays over a longer period, the financing via equity capital available for new
idea being to cover the outlays by ongoing reve- companies with high growth potential, without
nue. Moreover, collateral is rarely required in a sufficient bank financing in the early, high-risk
leasing arrangement, which makes financing phase. Participation is arranged in line with
easier or even possible at all. Collateral that market conditions. The amount of participation
you may have can be put toward other types of is between EUR 100,000 and EUR 3 million. The
financing.
ALLOWANCE
for investments, hiring employees and
further training
ECONOMICAL LOANS
via interest with an “upward” ceiling
GUARANTEES
takeover of securities for loans or other
equity capital holdings for loans and
guarantees for investments with an
equity-capital character
EQUITY INVESTMENT
receipt of equity investment with equity
character and
SUBSIDISED INFORMATION
AND CONSULTATION
information, start-up and legal
consultation free of charge
grants for consultation services of
external corporate consultants
Grants Loans
Who is supported? Persons who – for small enterprises in all business branches
– s tart up or take over small or medium-sized tourism or – also for persons who are self-employed as secondary
recreation business occupation
–h ave not been independent for the past 5 years
– c ease activity which has been non-independent to date
– f or corporations, at least 25% holdings & with young
entrepreneurs as managing directors
– f or takeovers, share transfer over 50%
What is supported? – t angible investments in fixed assets – Tangible and intangible investments that are carried as fixed
(examples) (obligatory capitalization) assets
– New and used investments
– Acquisition of vehicles not used for the transportation of
goods by road (e.g. coaches, taxis, tractors, carpenters'
installation vehicles, minibuses for the transportation of
workers)
What is not supported? –u sed investment goods with the exception of transfers – Acquisition of motor vehicles not used exclusively for
(examples) during business takeovers business purposes (e.g. a vehicle used by a sales
– repairs representative, a company vehicle used for business travel,
–p urchasing of businesses by spouses, parents, parents in etc.)
law, or relatives to the third degree – Equipment
– resources – Ongoing personnel costs
–p urchasing motor vehicles, jukeboxes and slot machines – Repayment of old liabilities (restructuring)
– real estate expenses – Financing by means of leasing or hire-purchase
– intangible costs – Franchising fees
–m aterial expenses, staff costs in ongoing business
How is support –P remium amounting to 10% (for SMEs) or 15% (for small Grant of loan at advantageous interest. Investments between
provided? enterprises) for investments of between €20,000 and EUR 10,000 and EUR 300,000.
€250,000, premium of 5% for investments of over €250,000 Project costs may not exceed € 300,000.
in accordance with the guidelines relating to the funding of Term of loan: 6 or 10 years, no repayment of principal amount
tourism enterprises (Top-Tourismusförderung). during first year Interest rates: 0.5% per annum in first year;
– Required equity capital ratio: at least 25% 0.75% per annum while repayments of principal amount being
–A pplies exclusively to projects financed by third-party capital made Administration fee: A one-off fee of 0.9%, only in
(private, investment or current account lending) conjunction with a banker's guarantee or guarantee from the
aws or the Österreichische Hotel und Tourismusbank
(please note: additional costs apply in that regard!)
How to apply? – directly or via the financing bank to ÖHT: www.oeht.at – via the bank to aws: www.awsg.at
– within 1 year of business start-up or takeover – PRIOR to investment
– PRIOR to investment
Who is supported? Persons who Persons who – s mall and medium-sized companies
– start up or take over small – start up a small or midsize tourism or – business start-up or takeover not
companies leisure company more than 6 years previously
– have not been independent for the – were not independent during the past
past 5 years 5 years
– cease activity which has been non- – cease activity which has been non-in-
independent to date dependent to date
– for corporations, at least 25%
holdings & with young entrepreneurs
as managing directors
– for takeovers, share transfer over
50%
What is supported? – new and used investments – tangible and used investment goods in – facilitation of financing
(examples) – takeovers/one-off payments the form of transfers resulting from SMEs by doubling private equity capital
– resources business takeovers. – guaranteed loans can finance all
– outside financed (e.g. bank, leasing) operational expenditures such as
projects investments, business resources, etc.
What is not supported? – projects started prior to the sub – intangible investments – no financing for renovations
(examples) mission of grant applications – resources
– projects without plausible chances – purchase of motor vehicles, juke-
for success boxes, slot machines
– pure order and intermediate – real estate expenses
financing – material expenses, staff
costs in ongoing business
How is support – Assumption of liability: 80% Assumption of liability: Assumption of liability up to 80% in the
provided? – max. credit amount: EUR 2.5 M 80% for young entrepreneurs): form of default suretyship for loans in
– liability fee: from 0.6% p.a. for Investments between the amt. of contributed equity
investment credits > even higher risk EUR 20,000 and EUR 4 M capital Investment amount:
dependency Liability charge: 0.8% p.a. up to EUR 2.5 M
No handling fee for young Loan term: up to 10 yr.
entrepreneurs Liability charge: dependent on risk
Handling fee: 0.5%
How to apply? – via the financing bank to aws – via the financing bank to – via the bank to aws:
(www.awsg.at) ÖHT (www.oeht.at) www.awsg.at
– within 5 years from business start-up – within 1 yr. of business – PRIOR to beginning
or takeover start-up or takeover projects
– PRIOR to investment – PRIOR to investment
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
IMPORTANT: We recommend that you consult Social insurance contributions are divided into
a labour-law expert if you wish to use one of employer and employee portions, based on the
these contractual forms, since the borderli- employee’s gross remuneration. Expense allo-
nes between them and an actual work con- wances such as per diems or mileage allowances
tract are often difficult to distinguish. are exempt from social insurance up to certain
limits. The maximum monthly contribution basis
in 2017 is EUR 4,980.
4.1.3 Collective Bargaining Agreement
As a rule, employees are covered under pension,
There is a collective bargaining agreement for health, accident and unemployment insurance
every branch of business, concluded between plans.
the collective agreement partners (Austrian
Federal Economic Chamber, trade unions). Marginal employment is an employment relati-
Collective bargaining agreements regulate a onship in which the marginal earnings thres-
multitude of items in supplement to the appli- holds relating to statutory social insurance are
cable legal statutes, among them: not exceeded. The agreed and paid monthly pay-
wages and salaries ment must not exceed EUR 425.70 gross per
working hours and work-time distribution month (in 2017).
(cumulative calculating, flexible work-times)
reasons for worker absenteeism Under employment law, marginal employment is
periods and dates for giving notice of termi- regarded as a form of part-time employment.
nation, etc. Part-time employees are therefore also entitled
Collective bargaining agreements ensure that to the contractual minimum wage and bonus pa-
the same working conditions apply to all em- yments, as laid down in the collective agreement,
ployees within a branch of business or industry. sick-pay, paid-leave for other reasons preventing
Work contracts must not contain provisions the employees from working, care-leave, holi-
less advantageous than those set out in a coll- days and old severance, or the corporate staff
ective bargaining agreement. On the other provision (new severance) for employees that en-
hand, collective bargaining agreements also tered service after 1 January 2003.
You can obtain more information on insurance brokers and agents by going to these websites:
wko.at/ihrversicherungsmakler and/or www.dieversicherungsagenten.at
If you regularly apply GTCs, you must hang Furthermore, the website of the Austrian Fede-
them in the areas on the premises intended for ral Economic Chamber includes a GTC data-
customers. There are more extensive statutory base, which contains all available GTCs sorted
obligations which apply to individual branches according to the business sectors concerned.
of business. These constitute non-binding recommendati-
ons from the competent professional organisa-
GTCs on the Internet tions within the Austrian Federal Economic
Chamber. You can find the GTC database at
If you use GTCs over the Internet when conclu- wko.at under “Commercial and Trade Law.”
ding a business deal, you must also contractually
negotiate their validity here as well so that they
become constituent components of the contract.
Prior to signing the contract, you must point out | 4.6 I NFORMATION ON
that you are basing the intended contract on your BUSINESS PAPERS AND
GTCs. Your customer must at least have the op- THE INTERNET
portunity to become aware of them.
Your image within the market is important not
Therefore, post the GTCs with their own link on only from a marketing perspective but also
your website so that your customer can read from a legal perspective. Please note the follo-
them. The Distance Selling Act [Fernabsatz und wing items; they will help you do everything
Auswärtsgeschäftegesetz (FAGG)] provides for right the first time.
specific information and confirmation obligati-
ons in this connection for contracts with consu- 4.6.1 Business Papers
mers concluded exclusively using e-mail or the
Internet. Prior to closing a contract (i.e. before What information must appear
placing an order on the Internet), customers on your business papers?
must have the opportunity to become familiar
with the GTCs and to print them out and save On the basis of a wide variety of statutory regula-
them on their computers. To be on the safe side, tions (e.g. the Corporate Code [UGB], Trade,
set up your website so that customers click on Commerce and Industry Regulation Act [GewO],
a button to confirm your GTCs before ordering. etc.) all entrepreneurs are obliged to state cer-
Merely indicating on the website that the text of tain details on their business papers. Precisely
the GTCs can be sent to the customer upon re- which details need to be displayed will depend
quest does not constitute acknowledgement on the company’s legal form, the type of busi-
before or up to the time of closing a contract. ness paper and manner of transmission.
The owner of a patent or utility model may ex- A utility model is applied for at the Austrian Pa-
clude third-parties from commercially manuf- tent Office. Unlike a patent application, only the
acturing, marketing, offering or using the sub- formal requirements are examined when a uti-
ject of the invention, introducing it for these lity model is applied for. Novelty, capability of
purposes or possessing it. The private domain industrial application and the existence of an
and use for one’s own studies are excluded inventive step are not examined. The trade-off
A design is applied for nationally at the Austrian Therefore, works such as texts, musical com-
Patent Office. In the course of the application, positions, graphic designs (e.g. also on websi-
the design must be published in the form of an tes), images, photographs, films, databases
image (photograph or drawing) or a copy of the and similar works are protected by copyright in
design. It is subject to restrictions of format, all cases if they are not traditional (accepted
weight and size. and what have always been common) creations;
i.e. a certain level of originality (unique crea-
The design is granted priority on the day of ap- tion) is expressed in these works.
plication and takes priority over identical de-
signs that are applied for later. Design protec- The author of a work is the individual who has
tion itself does not begin until the day of regi- produced it. It follows that the first owner of a
stration. The initial protection period is five copyright must always be a natural (physical)
years and the protection period may be exten- person. The author has the exclusive right to
ded four times for five years each time, subject use his work for commercial purposes, particu-
to timely payment of the required renewal fee. larly to exploit, reproduce, distribute and per-
The maximum protection period is therefore 25 form it. Violations by others of the right to a
years.
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
Apart from the old-age pension, there are no Furthermore, you must be available to the AMS
restrictions to your options to earn additional for work as long as you are receiving unemploy-
income. If an old-age pensioner (age 60 for wo- ment benefits and you must accept any work
men, 65 for men) earns a sum that is higher than that corresponds to your qualifications, other-
the marginal earnings threshold, he/she must wise your benefits will be stopped. Anyone who
pay social insurance contributions which may is on his business premises from 9 in the mor-
entail a slight increase in pension benefits (as of ning until 6 in the evening, for instance, is "de
1 January 2004). Should a person receiving an facto" not available to the AMS and therefore
invalidity or disability pension earn a sum over may not draw unemployment benefits.
the "marginality limit," their pensions may be
reduced. Once you have commenced independent acti-
vity, you must submit monthly records of profit
and sales; thereafter, the income and VAT as-
sessment notices are reviewed.
Income thresholds
Thresholds Bases Consequences if exceeded
Self-employment and EUR 10,000 Taxable income Repayment equal to
Family allowance annually without special payment the excess amount
Annual calculation
Self-employment EUR 10,000 Income including Repayment equal to
and grant annually Special payments the excess amount
Self-employment and up to EUR 16,200 Additional income, lump-sum Repayment equal to
Childcare allowance or EUR 6,800 childcare allowance the excess amount
annually (child allowance account from
1 March 2017) or additional
income-dependent childcare
allowance
Self-employment
and pension
early old-age pension EUR 425.70 Additional income monthly Loss of pension
pension/corridor pension monthly
Incapacity up to EUR 415.72 Additional income monthly Reduction according to
for work over EUR 425.70 (no reduction) deduction provision
Invalidity pension Earned income (30 to 50%)
Establishment of EUR 425.70 Additional income monthly Loss of
business while claiming monthly rolling calculation unemployment benefit
unemployment benefit possible
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
1
1. Consultation on founding, financing and legalities
from the Business Start-up Service and/or the competent departments and/or groups at your Au-
strian Federal Economic Chamber. Pay special attention to the trade information and whether you
need a business premises permit.
2
2. Declaring the foundation of a new business or the transfer of a business (NeuFöG)
Certain levies, contributions and fees directly connected with founding a new business or taking
over one (whether or not in return for payment) are not collected, provided that you submit a decla-
ration on founding a new business or taking over an existing one on the form provided (NeuFö 2).
Your Austrian Federal Economic Chamber must issue your declaration. The Business Start-up
Service, the technical groups and/or guilds and district/regional offices are the contacts at the
Austrian Federal Economic Chamber.
Legislative amendments to the New Business Foundation Support Act have been planned. Details
of what these amendments are and when they will enter into force were not known at the time of
publication. For more detailed and up-to-date information, please contact the experts at your local
Business Start-up Service branch (p.135).
3
3. Trade registration
Registering a trade online: Contact the Start-Up Service or the local or regional office of your Au-
strian Federal Economic Chamber in connection with the possible online registration of a trade.
3.1 If the entrepreneur provides evidence of certificate of professional competence himself (e.g. via
a master craftsman's examination certificate):
a passport
police clearance certificate from the country of origin (official certified translation) for persons
not resident in Austria or resident in Austria for less than five years
proof of qualification (e.g. master craftsman's or qualification examination certificate, school
or work certificates) or established individual qualification (free trades not requiring a licence
are excepted; no proofs are required at all for them)
proof of residence and/or residence permit for independent work purposes for non-EU
citizens
3.2 If you are not providing a Certificate of Professional Competence yourself and, instead, are
appointing a managing director authorised under trade law (working in the firm for at least 20
hours a week):
Persons registering a trade must submit:
a passport
police clearance certificate from the country of origin (official certified translation) for persons
not resident in Austria or resident in Austria for less than five years
proof of residence if they are not EU citizens
4
4. Regional Health Insurance Company (GKK)
You must report employees to the competent GKK (Gebietskrankenkasse) prior to hiring them
(commencement of work). If you employ a managing director under trade law, you must register
him at the GKK before registering your trade (effectiveness as of the trade registration is an option),
since you must submit a confirmation from the GKK on the employment relationship to the trade
authority.
5
5. Trade social insurance
You must register with the Social Insurance Institute for Trade and Commerce within the initial
month of operation. The registration for the social insurance commission may also be directly
submitted together with registering your trade with the district administrative authority, which will
then forward it to the social insurance commission.
6
6. Revenue Office
Report your trade activity and apply for a tax ID number at the Revenue Office within the first month
of operation. The report for the Revenue Office may also be submitted together with registering
your trade with the district administrative authority, which will then forward it to the Revenue Office.
7
7. Community/City
But please note that you require a zoning certificate and a building permit (usage permit) for your
chosen business premises if the work is not usually done in homes/apartment buildings (e.g. trade,
crafts, and hospitality services).
Notify the community or city administration of employees you have hired (for municipal tax purposes).
Furthermore, a sole proprietor must be entered into the Company Register once he reaches the
level of accounting responsibility threshold, which generally lies at EUR 700,000 in annual sales. If
the threshold is not reached, he can register voluntarily.
1
1. Consultation on founding, financing and legalities
from the Business Start-up Service and/or the competent departments and/or groups of your Au-
strian Federal Economic Chamber. Pay special attention to the trade information and whether you
need a business premises permit.
2
2. Declaring the foundation of a new business or the transfer of a business
Certain levies, contributions and fees directly connected with founding a new business or taking
over one (whether or not in return for payment) are not collected, provided that you submit a decla-
ration on founding a new business or taking over an existing one on the form provided (NeuFö 2).
Your Austrian Federal Economic Chamber must issue your declaration. The Business Start-up
Service, the technical groups and/or guilds and district/regional offices are the contacts at the
Austrian Federal Economic Chamber.
Legislative amendments to the New Business Foundation Support Act have been planned. Details
of what these amendments are and when they will enter into force were not known at the time of
publication. For more detailed and up-to-date information, please contact the experts at your local
Business Start-up Service branch (p.135).
3
3. Articles of association
OGs/KGs are established on the basis of articles of association (concluded between at least two
persons); there are no special formalities involved and the articles may be concluded verbally or in
writing. However, we recommend that they be made in writing for evidentiary reasons.
4
4. Entry in the Company Register/application for registration
OGs/KGs do not fully exist in legal terms until they are entered in the Company Register. Partners may
draw up an application for registration themselves. However, the signatures appearing on the appli-
cations and the sample signatures must be certified by a notary public or a court (district court).
You will need to submit the following documents when applying for registration:
articles of association (if they exist; this is not compulsory, although we recommend it)
sample signatures of all executives holding authority of representation (personally liable
partners), certified by a notary public or a district court
You must provide the following information with your application for the registration of a
company even if you do have articles of association
official company name (limited partner) may not appear in the name, the legal-form indication
OG or KG must be appended
each limited partner’s liability total
the location of the company’s head offices and its main business address
indication of the branch of business
partners’ names, dates of birth and addresses
any personally liable partners who are not authorised signatories must also be entered in the
Company Register
5
5. Trade registration
Registering a trade online: Contact the Start-Up Service or the local or regional office of your Au-
strian Federal Economic Chamber in connection with the possible online registration of a trade.
You must include the following documentation with your trade registration:
the passports of all persons having major influence (i.e. personally liable partners or limited
partners with special company managing authorisations, etc.)
an extract from the Company Register
police clearance certificates from the country of origin for managing directors authorised un-
der trade law and all personally liable partners not resident in Austria or who have been resi-
dent in Austria for less than five years
declaration that there are no reasons for disqualifying a trade due to circumstances involving
bankruptcy or prior convictions as set out in Art. 13 of the Trade Regulations Act (GewO), viz.
from all persons with executive power (i.e. personally liable partners or limited partners with
special company managing authorisations, etc.)
When you register your trade you become a member of the Austrian Federal Economic Chamber and
must pay contributions accordingly. You can obtain further information from the Austrian Federal
Economic Chamber in your federal province.
6
6. Regional Health Insurance Company (GKK)
You must report employees to the competent GKK (Gebietskrankenkasse) prior to hiring them
(commencement of work).
If you employ a managing director under trade law, you must register him at the GKK before regi-
stering your trade (effectiveness as of the trade registration is an option), since you must submit a
confirmation from the GKK on the employment relationship to the trade authority.
8
8. Revenue Office
Report your trade activity to the Revenue Office and apply for a tax ID number for the shareholder(s)
and the company within the initial month of operation. The report for the Revenue Office may also
be submitted together when registering your trade with the district administrative authority, which
will then forward it to the Revenue Office.
9
9. Community/City
But please note that you require a zoning certificate and a building permit (usage permit) for your
chosen business premises if the work is not usually done in homes/apartment buildings (e.g. trade,
crafts, and hospitality services).
Notify the community or city administration of employees you have hired (for municipal tax pur-
poses).
1
1. Consultation on founding, financing and legalities
from the Business Start-up Service and/or the competent departments and/or groups of your Au-
strian Federal Economic Chamber. Pay special attention to the trade information and whether you
need a business premises permit.
2
2. Declaring the foundation of a new business or the transfer of a business (NeuföG)
Certain levies, contributions and fees directly connected with founding a new business or taking
over one (whether or not in return for payment) are not collected, provided that you submit a decla-
ration on founding a new business or taking over an existing one on the form provided (NeuFö 2).
Your Austrian Federal Economic Chamber must issue your declaration. The Business Start-up
Service, the technical groups and/or guilds and district/regional offices are the contacts at the
Austrian Federal Economic Chamber.
Legislative amendments to the New Business Foundation Support Act have been planned. Details
of what these amendments are and when they will enter into force were not known at the time of
publication. For more detailed and up-to-date information, please contact the experts at your local
Business Start-up Service branch (p.135).
3. Articles of Association 3
The founder(s) must obtain articles of association in the form of a notarial deed.
4. Shareholder's resolutions 4
These resolutions concern the appointment of the managing director(s) and the assignment of
authority of representation (sole, joint or perhaps together with [organ] holder of special statutory
authority [Prokurist]) unless such appointments and assignments have already been set out in the
company’s articles of association. Here, the general shareholders’ meeting’s power to revoke
Managing Director appointments can be limited in the articles of association so that the meeting
may only exercise the power on important grounds. The relevant minutes can either be drawn up
privately or be certified by a notary. The managing directors (at least one) need not be shareholders
in the GmbH.
5. Bank confirmation 5
Payment of the share capital (the minimum share capital is EUR 35,000 or EUR 10,000 for start-up
companies, of which at least half must be paid in in cash) into the business account so it is freely
available to the management team.
7
7. Trade registration
Registering a trade online: Contact the Start-Up Service or the local or regional office of your
Austrian Federal Economic Chamber for possible online registration of a trade.
You must include the following documentation with your trade registration:
passports of all persons having a major influence (i.e. managing directors, shareholders with
majority holdings, shareholders with minority holdings but with special co-determining rights
or other special company management authorisations, etc.)
an extract from the Company Register
police clearance certificates from the country of origin for managing directors authorised un-
der trade law and all shareholders with executive power not resident in Austria or who have
been resident in Austria for less than five years
declaration that there are no reasons for disqualifying a trade from all persons with executive
power (i.e. managing directors, shareholders with majority holdings, shareholders with mino-
rity holdings but with special co-executive rights or company-managing authority, etc.)
9
9. Trade social insurance
Unless the company-managing shareholders are already covered under ASGV insurance (which is
considerably more expensive than GSVG insurance), they are to be registered with the Austrian
Social Insurance Authority for Business within the first month of their activity. The registration for
the social insurance commission may also be submitted electronically together with registering
your trade with the district administrative authority, which will then forward it to the social in-
surance commission.
10
10. Revenue Office
Report your trade activity to the Revenue Office and apply for a tax ID number for the shareholder(s)
and the company within the initial month of operation. The report for the Revenue Office may also
be submitted when registering your trade with the district administrative authority, which will then
forward it to the Revenue Office.
11
11. Community/City
But please note that you require a zoning certificate and a building permit (usage permit) for your
chosen business premises if the work is not usually done in homes/apartment buildings (e.g. trade,
crafts, and hospitality services).
Notify the community or city administration of employees you have hired (for municipal tax purposes).
visionary organised
alert
inspired
enduring communicative
connected
enthusiastic
acknowledgement/equivalence of work
in an EU/EEA member state performed
abroad and qualifications acquired abroad
Chamber of Labour provides consultation on the subjects of www.arbeiterkammer.at
labour and tax lax, consumer protection
work and family, education and health
at the work place
Labour Inspection Board monitoring compliance with statutory www.arbeitsinspektion.gv.at
provisions governing worker protection,
etc.
Austrian Labour Exchange worker/employee referral www.ams.at
apprenticeship agreements
final apprentice examination
support for apprentice businesses
Master craftsman examination trainer, entrepreneur, master, www.wko.at
office/ offices of provincial qualification / concession examination
governments
Once you have successfully founded your company, you are a member of your professional associa-
tion/ guild/committee of your Austrian Federal Economic Chamber. Your expert representatives at
the Austrian Federal Economic Chamber take care of the affairs of your business branch; thus they
also represent your interests, and are at your side to advise and assist you. You pay a contribution
for this membership. One part of your contributions, called the basic levy, goes directly to your re-
presentatives and supports them in their work for you.
A comprehensive service package is also available from your Austrian Federal Economic Chamber.
Your district/regional office or service centre can provide you with information on topics such as
Also take advantage of the website wko.at – here you will find many fact sheets to help answer many
of these questions. More exclusive information is available to you as an entrepreneur at “My Busi-
ness Branch”.
TIP: The practice-oriented service handbook, "Das verflixte 3. Jahr" (The Accursed
3rd Year) offers support after start-up. You can find it at www.gruenderservice.at/
publikationen
BURGENLAND STYRIA
Business Start-up Service Business Start-up Service
Robert-Graf-Platz 1, 7001 Eisenstadt Körblergasse 111-113, 8010 Graz
Tel.: 05 90 907-2210 Tel.: 0316/601-600
Fax: 05 90 907-2115 Fax: 0316/601-1202
E-Mail: maria.eberhard@wkbgld.at E-Mail: gs@wkstmk.at
CARINTHIA TYROL
Business Start-up Service Business Start-up Service
Europaplatz 1, 9021 Klagenfurt Wilhelm-Greil-Str. 7, 6020 Innsbruck
Tel.: 05 90 904-745 Tel.: 05 90 905-2222
Fax: 05 90 904-744 Fax: 05 90 905-1385
E-Mail: gruenderservice@wkk.or.at E-Mail: gruenderservice@wktirol.at
SALZBURG
Business Start-up Service
Julius-Raab-Platz 1, 5027 Salzburg
Tel.: 0662/88 88-541
Fax: 0662/88 88-960 541
E-Mail: gs@wks.at
www.gruenderservice.at 8.3 BUSINESS START-UP SERVICES, DISTRICT AND REGIONAL OFFICES THROUGHOUT AUSTRIA 135
DISTRICT AND REGIONAL OFFICES
BURGENLAND CARINTHIA
Eisenstadt Feldkirchen
Robert-Graf-Platz 1, 7000 Eisenstadt Dr.-Arthur-Lemisch-Str. 4, 9560 Feldkirchen
Tel: 05 90 907 2000 Tel: 05 90 904 531
Fax: 05 90 907 2115 Fax: 05 90 904 532
E-Mail: eisenstadt@wkbgld.at E-Mail: feldkirchen@wkk.or.at
Güssing Hermagor
Hauptplatz 5, 7540 Güssing Eggerstraße 9, 9620 Hermagor
Tel: 05 90 907 2660 Tel: 05 90 904 536
Fax: 05 90 907 2665 Fax: 05 90 904 537
E-Mail: guessing@wkbgld.at E-Mail: hermagor@wkk.or.at
Oberpullendorf Villach
Spitalstraße 6, 7350 Oberpullendorf Europastraße 10, 9524 Villach-St.Magdalen
Tel: 05 90 907 2640 Tel: 05 90 904 572
Fax: 05 90 907 2645 Fax: 05 90 904 577
E-Mail: oberpullendorf@wkbgld.at E-Mail: villach@wkk.or.at
Oberwart Wolfsberg
Raimundgasse 36, 7400 Oberwart Schießstattgasse 2, 9400 Wolfsberg
Tel: 05 90 907 2650 Tel: 05 90 904 591
Fax: 05 90 907 2655 Fax: 05 90 904 593
E-Mail: oberwart@wkbgld.at E-Mail: wolfsberg@wkk.or.at
136 8.3 BUSINESS START-UP SERVICES, DISTRICT AND REGIONAL OFFICES THROUGHOUT AUSTRIA www.gruenderservice.at
LOWER AUSTRIA Korneuburg – Stockerau
Neubau 1-3, 2000 Stockerau
Amstetten Tel: 02266/62220
Leopold-Maderthaner-Pl. 1, 3300 Amstetten Fax: 02266/65983
Tel: 07472/62727 E-Mail: korneuburg-stockerau@wknoe.at
Fax: 07472/62727 30199
E-Mail: amstetten@wknoe.at Klosterneuburg
Rathausplatz 5, 3400 Klosterneuburg
Baden Tel: 02243/32768
Bahngasse 8, 2500 Baden Fax: 02243/32768 30899
Tel: 02252/48312 E-Mail: klosterneuburg@wknoe.at
Fax: 02252/48312 30299
E-Mail: baden@wknoe.at Krems
Drinkweldergasse 14, 3500 Krems
Bruck an der Leitha Tel.: 02732/83201
Wiener Gasse 3, 2460 Bruck an der Leitha Fax: 02732/83201 31099
Tel: 02162/62141 E-Mail: krems@wknoe.at
Fax: 02162/62141 30399
E-Mail: bruck@wknoe.at Lilienfeld
Babenbergerstraße 13, 3180 Lilienfeld
Gänserndorf Tel: 02762/ 52319
Eichamtstraße 15, 2230 Gänserndorf Fax: 02762/52319 31199
Tel: 02282/2368 E-Mail: lilienfeld@wknoe.at
Fax: 02282/2368 30499
E-Mail: gaenserndorf@wknoe.at Melk
Abt-Karl-Straße 19, 3390 Melk
Gmünd Tel: 02752/52364
Weitraer Straße 42, 3950 Gmünd Fax: 02752/52364 31299
Tel: 02852/52279 E-Mail: melk@wknoe.at
Fax: 02852/52279 30599
E-Mail: gmuend@wknoe.at Mistelbach
Pater-Helde-Straße 19, 2130 Mistelbach
Hollabrunn Tel: 02572/2744
Amtsgasse 9, 2020 Hollabrunn Fax: 02572/2744 31399
Tel: 02952/2366 E-Mail: mistelbach@wknoe.at
Fax: 02952/2366 30699
E-Mail: hollabrunn@wknoe.at Mödling
Guntramsdorferstraße 101, 2340 Mödling
Horn Tel: 02236/22196
Kirchenplatz 1, 3580 Horn Fax: 02236/22196 31499
Tel: 02982/2277 E-Mail: moedling@wknoe.at
Fax: 02982/2277 30799
E-Mail: horn@wknoe.at Neunkirchen
Triester Straße 63, 2620 Neunkirchen
Tel: 02635/65163
Fax: 02635/65163 31599
E-Mail: neunkirchen@wknoe.at
www.gruenderservice.at 8.3 BUSINESS START-UP SERVICES, DISTRICT AND REGIONAL OFFICES THROUGHOUT AUSTRIA 137
Purkersdorf UPPER AUSTRIA
Tullnerbachstraße 12, 3002 Purkersdorf
Tel: 02231/63314 Braunau am Inn
Fax: 02231/63314 31699 Salzburger Straße 1, 5280 Braunau
E-Mail: purkersdorf@wknoe.at Tel: 05 90 909 5100
Fax: 05 90 909 5109
Scheibbs E-Mail: braunau@wkooe.at
Rathausplatz 8, 3270 Scheibbs
Tel: 07482/42368 Eferding
Fax: 07482/42368 31899 Welser Straße 4, 4070 Eferding
E-Mail: scheibbs@wknoe.at Tel: 05 90 909 5150
Fax: 05 90 909 5159
Schwechat E-Mail: eferding@wkooe.at
Schmidgasse 6, 2320 Schwechat
Tel: 01/707 6433 Freistadt
Fax: 01/707 6433 31999 Linzer Straße 11, 4240 Freistadt
E-Mail: schwechat@wknoe.at Tel: 05 90 909 5200
Fax: 05 90 909 5209
St. Pölten E-Mail: freistadt@wkooe.at
Mariazeller Straße 97, 3100 St. Pölten
Tel: 02742/310 320 Gmunden
Fax: 02742/310 320 31799 Miller-von-Aichholzstraße 50, 4810 Gmunden
E-Mail: st.poelten@wknoe.at Tel: 05 90 909 5250
Fax: 05 90 909 5259
Tulln E-Mail: gmunden@wkooe.at
Hauptplatz 15, 3430 Tulln
Tel: 02272/62340 Grieskirchen
Fax: 02272/62340 32199 Manglburg 20, 4710 Grieskirchen
E-Mail: tulln@wknoe.at Tel: 05 90 909 5350
Fax: 05 90 909 5359
Waidhofen an der Thaya E-Mail: grieskirchen@wkooe.at
Bahnhofstraße 22, 3830 Waidhofen/Thaya
Tel: 02842/52150 Kirchdorf an der Krems
Fax: 02842/52150 32299 Bambergstraße 25, 4560 Kirchdorf
E-Mail: waidhofen.thaya@wknoe.at Tel: 05 90 909 5400
Fax: 05 90 909 5409
Wiener Neustadt kirchdorf@wkooe.at
Hauptplatz 15, 2700 Wiener Neustadt
Tel: 02622/22108 Linz-Land
Fax: 02622/22108 32399 Hessenplatz 3, 4020 Linz
E-Mail: wienerneustadt@wknoe.at Tel: 05 90 909 5450
Fax: 05 90 909 5460
Zwettl E-Mail: linz-land@wkooe.at
Gartenstraße 32, 3910 Zwettl
Tel: 02822/54141
Fax: 02822/54141 32499
E-Mail: zwettl@wknoe.at
138 8.3 BUSINESS START-UP SERVICES, DISTRICT AND REGIONAL OFFICES THROUGHOUT AUSTRIA www.gruenderservice.at
City of Linz Urfahr area
Hessenplatz 3, 4020 Linz Hessenplatz 3, 4020 Linz
Tel: 05 90 909 Tel: 05 90 909 5800
Fax: 05 90 909 3569 Fax: 05 90 909 5809
E-Mail: linz-stadt@wkooe.at E-Mail: urfahr-umgebung@wkooe.at
Perg Vöcklabruck
Haydnstraße 4, 4320 Perg Robert-Kunz-Straße 9, 4840 Vöcklabruck
Tel: 05 90 909 5550 Tel: 05 90 909 5850
Fax: 05 90 909 5559 Fax: 05 90 909 5859
E-Mail: perg@wkooe.at E-Mail: voecklabruck@wkooe.at
Rohrbach Wels-Land
Haslacher Straße 4, 4150 Rohrbach Dr. Koss-Straße 4, 4600 Wels
Tel: 05 90 909 5650 Tel: 05 90 909 5900
Fax: 05 90 909 5659 Fax: 05 90 909 5909
E-Mail: rohrbach@wkooe.at E-Mail: wels@wkooe.at
Schärding
Tummelplatzstraße 6, 4780 Schärding SALZBURG
Tel: 05 90 909 5700
Fax: 05 90 909 5709 Flachgau
E-Mail: schaerding@wkooe.at Julius-Raab-Platz 1, 5027 Salzburg
Tel: 0662/8888-551
Steyr Fax: 0662/8888-960 580
Stelzhamerstraße 12, 4400 Steyr E-Mail: flachgau@wks.at
Tel: 05 90 909 5750
Fax: 05 90 909 5759 Hallein
E-Mail: steyr@wkooe.at Salzachtalstraße 24, 5400 Hallein
Tel: 06245/80438
Steyr-Land Fax: 06245/82466
Stelzhamerstraße 12, 4400 Steyr E-Mail: tennengau@wks.at
Tel: 05 90 909 5750
Fax: 05 90 909 5759 St. Johann im Pongau
E-Mail: steyr@wkooe.at Premweg 4, 5600 St. Johann
Tel: 06412/4343
E-Mail: pongau@wks.at
www.gruenderservice.at 8.3 BUSINESS START-UP SERVICES, DISTRICT AND REGIONAL OFFICES THROUGHOUT AUSTRIA 139
Tamsweg Hartberg-Fürstenfeld
Friedhofstraße 6, 5580 Tamsweg Roseggergasse 1, 8230 Hartberg
Tel: 06474/2253 Tel: 0316/601-9300
Fax: 06474/7104 Fax: 0316/601-9311
E-Mail: lungau@wks.at E-Mail: hartberg-fuerstenfeld@wkstmk.at
Murtal
STYRIA Herrengasse 23, 8750 Judenburg
Tel: 0316/601-9500
Deutschlandsberg Fax: 0316/601-9511
Frauentaler Str. 53, 8530 Deutschlandsberg E-Mail: murtal@wkstmk.at
Tel: 0316/601-9200
Fax: 0316/601-9211 Service point:
E-Mail: deutschlandsberg@wkstmk.at Murau
Schwarzenbergstraße 2, 8850 Murau
Ennstal/Salzkammergut
Hauptstraße 33, 8940 Liezen Bruck-Mürzzuschlag
Tel: 0316/601-9600 An der Postwiese 4, 8600 Bruck a.d. Mur
Fax: 0316/601-9611 Tel: 0316/601-9800
E-Mail: liezen@wkstmk.at Fax: 0316/601-9811
E-Mail: muerztal@wkstmk.at
Service points:
Gröbming Service points:
Hauptstraße 828, 8962 Gröbming Mariazell
Bad Aussee Grazer Straße 6, 8630 Mariazell
Wiedleite 101, 8990 Bad Aussee Mürzzuschlag
Max-Kleinoschegg-Gasse 2
Graz 8680 Mürzzuschlag
Körblergasse 111-113, 8010 Graz
Tel: 0316/601-0 South-eastern Styria
Fax: 0316/601-409 Ottokar-Kernstock-Straße 10, 8330 Feldbach
E-Mail: graz@wkstmk.at Tel: 0316/601-9100
Fax: 0316/601-9111
Graz area E-Mail: suedoststeiermark@wkstmk.at
Körblergasse 111-113, 8010 Graz
Tel: 0316/601-450 Service point:
Fax: 0316/601-715 Bad Radkersburg
E-Mail: graz-umgebung@wkstmk.at Theatergasse 2, 8490 Bad Radkersburg
140 8.3 BUSINESS START-UP SERVICES, DISTRICT AND REGIONAL OFFICES THROUGHOUT AUSTRIA www.gruenderservice.at
Südsteiermark Kufstein
Leopold-Feßler-Gasse 1, 8430 Leibnitz Salurner Straße 7, 6330 Kufstein
Tel: 0316/601-9400 Tel: 05 90 905 3310
Fax: 0316/601-9411 Fax: 05 90 905 3340
E-Mail: suedsteiermark@wkstmk.at E-Mail: kufstein@wktirol.at
Voitsberg Landeck
Conrad-von-Hötzendorf-Str. 14, Schentensteig 1a, 6500 Landeck
8570 Voitsberg Tel: 05 90 905 3410
Tel: 0316/601-9700 Fax: 05 90 905 3440
Fax: 0316/601-9711 E-Mail: landeck@wktirol.at
E-Mail: voitsberg@wkstmk.at
Lienz
Weiz Amlacher Straße 10, 9900 Lienz
Gleisdorfer Straße 43, 8160 Weiz Tel: 05 90 905 3510
Tel: 0316/601-9000 Fax: 05 90 905 3540
Fax: 0316/601-9011 E-Mail: lienz@wktirol.at
E-Mail: weiz@wkstmk.at
Reutte
Bahnhofstraße 6, 6600 Reutte
TYROL Tel: 05 90 905 3610
Fax: 05 90 905 3640
Imst E-Mail: reutte@wktirol.at
Meranerstraße 11, 6460 Imst
Tel: 05 90 905 3110 Schwaz
Fax: 05 90 905 3140 Bahnhofstraße 11, 6130 Schwaz
E-Mail: imst@wktirol.at Tel: 05 90 905 3710
Fax: 05 90 905 3740
City of Innsbruck E-Mail: schwaz@wktirol.at
Wilhelm-Greil-Straße 7, 6020 Innsbruck
Tel: 05 90 905
Fax: 05 90 905 51389 VORARLBERG
E-Mail: innsbruck@wktirol.at
Bludenz, Feldkirch, Dornbirn and Bregenz
Innsbruck-Land districts: Contact your Business Start-up
Wilhelm-Greil-Straße 7, 6020 Innsbruck Service Office in Feldkirch (see p.135).
Tel: 05 90 905 1589
Fax: 05 90 905 51389 VIENNA
E-Mail: ibkland@wktirol.at
Vienna districts: Contact your Business Start-
Kitzbühel up Service Office in 1010 Vienna (see p. 135).
Josef-Herold-Straße 12, 6370 Kitzbühel
Tel: 05 90 905 3210
Fax: 05 90 905 3240
E-Mail: kitzbuehel@wktirol.at
www.gruenderservice.at 8.3 BUSINESS START-UP SERVICES, DISTRICT AND REGIONAL OFFICES THROUGHOUT AUSTRIA 141
| 8.4 INDEX OF KEYWORDS
Accounting 57 et seq.
a Acquiring capital 73 et seq.
Association 26
aws – nstart up fund 74, 84
B Bank discussion 76 et seq.
Bookkeeping, accounting 57 et seq.
Business concept 115 et seq.
Business designation 27 et seq.
Business idea 8 et seq.
Business insurance 94
Business papers 98 et seq.
Business plan 116 et seq.
Business premises law 15 et seq.
Business succession 10
C Calculation 65 et seq.
Capital requirements 69 et seq.
Certificate of Professional Competence 13
Company name 26 et seq.
Company under civil law (GesbR) 25 et seq.
Consumer Protection Act 98
Contacts 130 et seq.
Co-ops 26
Corporation tax 40, 48
Cost accounting 62 et seq.
D Damages 93
Dissolution of employment relationships 91 et seq.
e Employees 88 et seq.
Employing foreigners 91
Equity capital 23, 73
Export 94
f Federal subsidies 78
Financing 69 et seq.
Financing plan 70, 72
Foreign Trade 94
Free trade 12, 14
Freedom of settlement and services 14 et seq.
g General commercial partnership (OG) 20 et seq.
General terms and conditions of Business (GTCs) 96 et seq.
Guarantee 93