Posts in category Company Law

Virtual Shareholder Meetings Act (Virtuelle Gesellschafterversammlungen-Gesetz – VirtGesG): Creation of a permanent legal basis for virtual and hybrid meetings

With the Virtual Shareholder Meetings Act (VirtGesG) passed by the National Council on 7 July 2023, the option of holding shareholders’ meetings without the physical presence of participants, which had been introduced on a temporary basis in times of the pandemic, has now been implemented in the law on a permanent basis. Therefore, virtual and/or […]

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New: Mandatory electronic delivery of documents for businesses in Austria since 1 January 2020

Since 1 January 2019, businesses in Austria have been able to participate in a scheme for electronic delivery of official documents. Since 1 January 2020, all businesses (with limited exceptions) are now required to participate.[1] The background to this requirement is Section 1 of the Austrian E-Government Act (E-GovG), which entered into force on 1 January 2020. Under the […]

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Additional extension of due dates for annual financial statements

On 4 April 2020, the 4th Austrian COVID-19 Act was passed, which amends the COVID-19 Company Law Act (COVID-19-GesG) of 22 March 2020 and introduces additional simplifications for businesses in terms of compliance with their legal obligations. The following due dates and exceptions now apply under Austrian company law: This article represents the information available to us […]

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