Austria

Michael J. Munkert () and Christian Seidl ()
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Michael J. Munkert: MUNKERT · KUGLER + PARTNER GbR
Christian Seidl: Tramposch & Partner

Chapter Chapter 3 in Founding a Company, 2010, pp 19-47 from Springer

Abstract: Abstract In the chapter on Austria, the authors Michael J. Munkert and Christian Seidl start with an overview of the laws that are relevant for setting up and running a business in Austria. They use the general analysis framework for the handbook on legal forms in Europe to discuss eight relevant legal forms that are possible in Austria: the sole proprietorship (Einzelunternehmen), the general business partnership (Offene Gesellschaft), the limited commercial partnership (Kommanditgesellschaft), the silent partnership (Stille Partnerschaft), the company constituted under civil law (Gesellschaft Bürgerlichen Rechts), the limited partnership with a limited company as general partner (GmbH & Co. KG), the limited company (GmbH) and the public limited company (AG). They conclude their discussions with an evaluation of the advantages and disadvantages of the different legal forms and provide exemplary recommendations depending on individual cases of the founders.

Keywords: Supervisory Board; Legal Form; Limited Company; Disclosure Requirement; Limited Liability Company (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-11259-1_3

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DOI: 10.1007/978-3-642-11259-1_3

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