Austria (AT)

Jurisdiction Overview

470 *LO Record: Does the registration of domestic companies comprise legal owner's identity information? No. Companies available without recorded legal ownership information.
 Data Date: 2018


"There are different requirements for registering shareholder details, subject to the type of company: (i) for a GmbH [limited liability company], the identity of all the shareholders must be disclosed to the registration authorities (s. 5 of the FBG); (ii) for an AG [joint stock company] and SE [The European Company] where there is only one shareholder, the identity of this shareholder must be mentioned in the Firmenbuch (s. 5) but if there is more than one shareholder their details are not entered into the Firmenbuch; (iii) for a Genossenschaft [cooperatives] there is no requirement to disclose the identity of the members." (GF 2011: 18; [TJN-note]). While registration with tax authorities is required, there is "no obligation to provide detailed ownership information as it has no direct effect on the tax liability of companies in Austria" (ibid.: 20). In 2015 the Global Forum did not refer to any changes other than to provisions regarding bearer shares (GF 2015: 29-33); while the 2018 Global Forum review confirmed this information (GF 2018: 27).


GF 2015: 29-33; GF 2011: 18; GF 2018: 27