Establishment of a branch office

Non-regulated ("free") and regulated trades (including sub-trades):

No fees or taxes are incurred.

The report must be received by the trade authority no later than the day on which the business is being taken up in an additional location.

If the holder of a trade licence fails to report the take-up of business in an additional location within the deadline requirement of the trade authority, he/she commits an administrative offence carrying a fine of up to 2,180 Euro.

If an additional place of business (branch office) is established, this must be reported to the competent trade authority.

In the case of weaponry, pyrotechnics and blasting companies as well as chimney sweeps, the trade may be exercised in an additional place of business only when the official letter of cognisance becomes legally effective.

Requirement to report the establishment of an additional place of business does not apply to:

• exercising one’s trade at fairs or fair-type events
• spaces which only serve to store goods or equipment
• spaces where the goods sold at the trade location are only delivered

Sections 46, 345 of the Gewerbeordnung 1994 (GewO 1994)

Establishment of an additional place of business may be reported – either with or without the use of an official form – personally, in writing or by electronic means.

An informal report shall include the following information:

• Name of the holder of the trade licence
• Designation of the trade
• Location of trade
• Location of the additional place of business
• GISA-number
• Date as of which trade will be exercised in the additional place of business

If the requirements for establishing a branch office are not met, the trade authority will issue a negative decision.

No special documents are necessary.

If an additional place of business is to be established in Austria, the underlying trade licence must relate to a location in Austria.