Austrian Notarial Fee Act (NTG): new flat and half-capital fee bases for GmbH formations
The fee-assessment rules for notarial certification of GmbH (limited-liability company) formations have been restructured: for up to four natural-person founders, the fee base is now half the share capital; for a single-person GmbH with strictly minimal articles, a flat €500 base applies. The 2023 version of these rules took effect on 1 January 2024.
What changed
Section 5(8) NTG (Notariatstarifgesetz – notarial fee tariff act) now sets the fee base for certifying a GmbH formation by up to four natural persons at half the share capital (Stammkapital). A new Section 5(8a) introduces a flat €500 fee base for a single-person GmbH whose articles are limited to the statutory minimum (§ 4(1) GmbHG), the appointment of a managing director, and optionally provisions on founding-cost reimbursement and annual profit-distribution resolutions. The same bases apply to signature certification on the company's registration filing.
Who is affected
Notaries who certify GmbH formation documents are directly affected, as these rules govern how their fees are calculated. Natural persons (up to four founders) setting up a GmbH, and especially sole founders using minimal articles, will see their notarial fee calculated on the new, more clearly defined bases.
What to look out for
The €500 flat base under §5(8a) is only available if the articles are strictly confined to the listed topics; any additional clauses move the matter into the general half-capital rule of §5(8). Transitional provision §36a(2) confirms the 2023 version applies to certifications made after 31 December 2023. An older €1,000 flat rate tied to the Neugründungs-Förderungsgesetz (start-up promotion act) conditions has been superseded.