Law · Updated October 2026

Impressum for the FlexCo: what Austrian law requires (as of October 2026)

Draft. This page has not been editorially reviewed yet. The legal review is still pending.

Essentially the same rules apply to your FlexCo's Impressum (legal notice) as to a GmbH, because § 1 Abs. 2 FlexKapGG refers to GmbH law. So you need the Firma (registered company name) with the legal form suffix, registered office, company register number and company register court (§ 14 UGB), plus the details under § 5 ECG and the disclosure under § 25 MedienG. The Firma must contain "Flexible Kapitalgesellschaft", "Flexible Company", "FlexKapG" or "FlexCo" (§ 2 FlexKapGG). The law has applied since 1 January 2024. This page is an overview, not legal advice.

What the law requires

§ 1 Abs. 2 FlexKapGG
Unless the FlexKapGG provides otherwise, the provisions for limited liability companies (GmbH) apply to the FlexKapG.
§ 2 FlexKapGG
The Firma (registered company name) must contain "Flexible Kapitalgesellschaft" or "Flexible Company"; the permitted abbreviations are "FlexKapG" and "FlexCo".
§ 28 FlexKapGG
The FlexKapGG came into force on 1 January 2024.
§ 14 Abs. 1 und 2 UGB
As a corporation entered in the Firmenbuch (company register), the FlexKapG must state its Firma, legal form, registered office, company register number and company register court on its website; if information about the capital is given, the share capital and outstanding contributions must be stated.
§ 5 Abs. 1 ECG
Like every service provider, the FlexKapG must keep its name/Firma, geographic address, contact details including email, company register details, the supervisory authority if any, chamber/professional rules and the UID number (VAT ID) if one exists permanently, easily and directly accessible.
§ 25 MedienG
Small website: Firma, the business purpose where applicable, and the registered office. Large website: in addition, the bodies authorised to represent the company, shareholding and voting rights, silent partnerships, trust arrangements and the Blattlinie (editorial line).

Checklist

ItemLegal basis
Firma (registered company name) as in the Firmenbuch, with the legal form designation (Flexible Kapitalgesellschaft / Flexible Company / FlexKapG / FlexCo)§ 2 FlexKapGG; § 14 Abs. 1 UGB; § 5 Abs. 1 Z 1 ECG
Legal form (Add "in Liquidation" where applicable.)§ 14 Abs. 1 UGB
Registered office as in the Firmenbuch§ 14 Abs. 1 UGB; § 25 Abs. 5 MedienG
Company register number (Firmenbuchnummer)§ 14 Abs. 1 UGB; § 5 Abs. 1 Z 4 ECG
Company register court (Firmenbuchgericht)§ 14 Abs. 1 UGB; § 5 Abs. 1 Z 4 ECG
Full geographic address of the establishment§ 5 Abs. 1 Z 2 ECG
Email address§ 5 Abs. 1 Z 3 ECG
A further contact option (e.g. phone)§ 5 Abs. 1 Z 3 ECG
UID number (VAT ID) (If you have one.)§ 5 Abs. 1 Z 7 ECG
Supervisory authority / trade authority (Where official supervision applies.)§ 5 Abs. 1 Z 5 ECG
Chamber membership§ 5 Abs. 1 Z 6 ECG
Professional title and state in which it was awarded (If applicable.)§ 5 Abs. 1 Z 6 ECG
Reference to the applicable trade/professional rules and how to access them§ 5 Abs. 1 Z 6 ECG
Share capital and total amount of outstanding contributions (Only if information about the capital is given.)§ 14 Abs. 2 UGB
Business purpose (Unternehmensgegenstand)§ 25 Abs. 5 MedienG
Managing directors and supervisory board, if any (Large website only.)§ 25 Abs. 2 MedienG
Shareholders with shareholding/voting rights, silent partnerships, trust arrangements (Large website only. UNVERIFIED: whether and how holders of enterprise value shares (Unternehmenswert-Beteiligte, § 9 FlexKapGG) must be listed in the full disclosure – no source found, check with a lawyer.)§ 25 Abs. 2 MedienG
Blattlinie (basic editorial line) (Large website only.)§ 25 Abs. 4 MedienG

Who is exempt

  • No separate WKO Impressum page for the FlexKapG was found; via § 1 Abs. 2 FlexKapGG the GmbH rules generally apply.
  • Share capital only if the website gives information about the capital (§ 14 Abs. 2 UGB).
  • Managing directors, shareholders and the Blattlinie (editorial line) only for a large website (§ 25 Abs. 5 MedienG).
  • UID number (VAT ID) only if you have one (§ 5 Abs. 1 Z 7 ECG).

Common mistakes

  • The Impressum still says "GmbH", although the company is now entered in the Firmenbuch (company register) as a FlexCo.
  • You use a legal form designation that § 2 FlexKapGG doesn't provide for, such as a made-up abbreviation.
  • The company register number or company register court is missing because the Impressum dates from the founding phase.
  • You state the share capital, but not the outstanding contributions.
  • The UID number (VAT ID) is missing even though the company has one.
  • Chamber membership, the trade authority or the link to the professional rules is missing.
  • Your startup blog goes beyond self-promotion, but the shareholders and the Blattlinie are missing.

Frequently asked questions

Which legal form designation must appear in my FlexCo's Impressum?

§ 2 FlexKapGG requires the Firma (registered company name) to contain "Flexible Kapitalgesellschaft" or "Flexible Company". "FlexKapG" or "FlexCo" are allowed as abbreviations. In the Impressum, the Firma appears exactly as entered in the Firmenbuch (company register). § 14 UGB also requires the legal form to be stated, which for a FlexCo is usually already clear from the company name.

Are there separate Impressum rules for the FlexCo?

The FlexKapGG itself has no separate Impressum provision. § 1 Abs. 2 FlexKapGG declares the GmbH provisions applicable unless otherwise regulated. So for the website, § 14 UGB, § 5 ECG and § 25 MedienG apply just as for a GmbH. We haven't found a separate WKO Impressum brochure for the FlexCo.

Do holders of enterprise value shares have to be in the Impressum?

Not on a small website, because there the Firma, business purpose and registered office are enough (§ 25 Abs. 5 MedienG). On a large website, § 25 Abs. 2 MedienG requires the shareholding structure. Whether holders of enterprise value shares (Unternehmenswert-Beteiligte) have to be listed there, we couldn't confirm in any official source. Clarify this with your legal adviser.

We've converted from a GmbH to a FlexCo. What do I need to change?

Above all, check the company name with the new legal form suffix, because § 14 UGB requires the Firma and legal form as entered in the Firmenbuch (company register). Also check whether the company register number, registered office or shareholders have changed. You must update the details everywhere § 14 UGB applies: website, business letters, order forms and emails to certain recipients.

This page is not legal advice. What counts are the laws in force and the information from your chamber or your legal adviser.

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Sources

  1. RIS – Flexible-Kapitalgesellschafts-Gesetz (FlexKapGG), geltende Fassung (retrieved on 3 October 2026)
  2. RIS – § 14 UGB (retrieved on 3 October 2026)
  3. RIS – § 5 ECG (retrieved on 3 October 2026)
  4. RIS – § 25 MedienG (retrieved on 3 October 2026)
  5. WKO – Flexible Kapitalgesellschaft (FlexKapG) in Österreich (retrieved on 3 October 2026)
  6. WKO – Broschüre (PDF, Stand August 2025), GmbH (analog anwendbar) (retrieved on 3 October 2026)

Last checked on 3 October 2026.

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