Lowtax Network

Back To Top

Your Lowtax Account

Austria: Types of Company

Limited Partnership (KG)

A Limited Partnership (KG) must have a minimum of one general partner who is wholly liable; the other general partners are liable up to their individual level of investment only.

The company must be registered in the Trade Register and provide proof that at least one of the partners is qualified and competent in carrying out the task for which the business has been established.

The business name must reflect the nature of the business and be suffixed by the letters KG. It may also contain the name of one or more general partners. In the event of the general partner being a Limited Liability Company, this must clearly be indicated in the company name suffix of GmbH & Co KG.



Back to Austria Index »