Both Austrian forms offer a credible EU footprint, but they target very different stages of business maturity. We compare them side by side.
Capital and governance
GmbH: minimum €35,000 share capital (€17,500 paid up); a single managing director suffices. AG: €70,000 minimum, mandatory two-tier board (Vorstand + Aufsichtsrat).
Compliance & cost
AG carries higher annual cost — mandatory audit, supervisory board fees, and stricter reporting. GmbH suits 90% of SMEs entering Austria.
When AG is worth it
Capital-markets fundraising, broad shareholder base, or institutional investor expectations. Otherwise GmbH is the practical default.
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