Law · Updated October 2026

Impressum for a GmbH: what Austrian law requires (as of October 2026)

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

Your GmbH website needs the Firma (registered company name), legal form, registered office, company register number and company register court (§ 14 UGB), plus address, email, contact details, chamber, trade authority, professional rules and UID number (VAT ID) (§ 5 ECG). On top of that comes the disclosure under § 25 MedienG with the business purpose and registered office. Under Austrian law, you only have to name managing directors, shareholders and the Blattlinie (editorial line) on a large website with opinion-forming content. If you mention the share capital, the amount of outstanding contributions must be stated too. This page is an overview, not legal advice.

What the law requires

§ 5 Abs. 1 ECG
A service provider must keep at least the following permanently, easily and directly accessible to users: name or Firma (registered company name), geographic address, contact details including email address, Firmenbuch (company register) number and court, the supervisory authority if any, chamber/professional title/professional rules, and the UID number (VAT ID) if one exists.
§ 14 Abs. 1 UGB
Businesses entered in the Firmenbuch (company register) must state their Firma, legal form, registered office, company register number, a note on liquidation where applicable, and the company register court on business letters, order forms and their websites.
§ 14 Abs. 2 UGB
If a corporation gives any information about its capital on its website, it must state the share capital (Stammkapital) and the total amount of outstanding contributions.
§ 25 Abs. 2, 4 und 5 MedienG
Small website: Firma, the business purpose where applicable, and the registered office of the media owner. Large website: in addition, the bodies authorised to represent the company, ownership, shareholding, interest and voting rights, silent partnerships and trust arrangements, and the basic editorial line (Blattlinie).
§ 14 Abs. 5 UGB
If the duties are not met, the company register court must require the business or the persons authorised to represent it to comply; § 24 FBG applies.

Checklist

ItemLegal basis
Firma (registered company name) as in the Firmenbuch§ 14 Abs. 1 UGB; § 5 Abs. 1 Z 1 ECG
Legal form (Gesellschaft mit beschränkter Haftung, limited liability company) (According to the WKO not strictly needed separately if it is clear from the company name. 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 (According to the WKO, an address of the actual establishment at which documents can be served.)§ 5 Abs. 1 Z 2 ECG
Email address§ 5 Abs. 1 Z 3 ECG
A further contact option (e.g. phone) (The WKO recommends at least two contact channels; for online shops, according to the WKO, the FAGG requires phone and email in any case.)§ 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; the WKO recommends stating it in every case.)§ 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 (E.g. a link to ris.bka.gv.at.)§ 5 Abs. 1 Z 6 ECG
Share capital and total amount of outstanding contributions (Only if any information about the capital is given at all.)§ 14 Abs. 2 UGB
Business purpose (Unternehmensgegenstand)§ 25 Abs. 5 MedienG
Managing directors (bodies authorised to represent the company) and supervisory board, if any (Large website only.)§ 25 Abs. 2 MedienG
Shareholders with shareholding/voting rights (direct and indirect), silent partnerships, trust arrangements (Large website only; according to the WKO this also covers the shareholders of corporate shareholders.)§ 25 Abs. 2 MedienG
Blattlinie (basic editorial line) (Large website only.)§ 25 Abs. 4 MedienG

Who is exempt

  • According to the WKO, § 63 GewO does not apply to a GmbH because it is entered in the Firmenbuch (company register) (WKO brochure on the GmbH, as of August 2025).
  • The share capital only has to be stated if the website gives any information about the capital at all (§ 14 Abs. 2 UGB).
  • Under Austrian law, managing directors, shareholders and the Blattlinie (editorial line) are only required for a large website (§ 25 Abs. 5 MedienG; WKO brochure on the GmbH).
  • UID number (VAT ID) only if you have one (§ 5 Abs. 1 Z 7 ECG).

Common mistakes

  • The company register number is there, but the company register court is missing.
  • The company name in the Impressum differs from the entry in the Firmenbuch (company register).
  • You state the share capital, but not the amount of outstanding contributions.
  • The UID number (VAT ID) is missing even though the GmbH has one.
  • Chamber membership, the trade authority or the reference to the Gewerbeordnung with a link is missing.
  • Your website has a blog with opinion-forming posts, but the shareholders and the Blattlinie are missing.
  • You've copied a template from Germany that refers to German laws instead of the ECG, UGB and MedienG.
  • The notice about the EU online dispute resolution platform is still there, although according to the WKO the ODR Regulation was repealed with effect from 20 July 2025.

Frequently asked questions

Does the managing director have to be in the GmbH's Impressum?

Under Austrian law, only on a large website. Then § 25 Abs. 2 MedienG requires the bodies authorised to represent the company, i.e. the managing directors, and the supervisory board if there is one. For a plain company presentation, the small disclosure is enough. The WKO (Chamber of Commerce) still recommends that businesses active internationally name the managing director, because other countries require it even for small websites.

Do I have to state the GmbH's share capital?

No, not automatically. § 14 Abs. 2 UGB only applies if you give any information about the capital on the website at all. Then you must state the share capital and the total amount of contributions still outstanding. If you say nothing about the capital, this duty doesn't apply.

What happens if my GmbH's Impressum is incomplete?

Under § 26 ECG, breaches of § 5 Abs. 1 ECG carry a fine of up to EUR 3,000. If details required by § 14 UGB are missing, the company register court can require the managing directors to comply (§ 14 Abs. 5 UGB). For breaches of the disclosure duty under the Mediengesetz (Media Act), § 27 MedienG provides for an administrative fine of up to EUR 20,000.

Is there official help with creating it?

Yes. In its Firmen A-Z directory, the WKO offers members a free ECG service (firmen.wko.at). You fill in the mandatory fields there and can link to your website. The WKO points out, however, that the Impressum shouldn't just be linked, but should in any case be published directly on your own website.

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 – § 5 ECG (retrieved on 3 October 2026)
  2. RIS – § 14 UGB (retrieved on 3 October 2026)
  3. RIS – § 25 MedienG (retrieved on 3 October 2026)
  4. WKO – Das korrekte Website Impressum für GmbH (retrieved on 3 October 2026)
  5. WKO – Broschüre (PDF, Stand August 2025), GmbH (retrieved on 3 October 2026)
  6. WKO Firmen A-Z – ECG-Service (retrieved on 3 October 2026)

Last checked on 3 October 2026.

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