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Factsheet for measure AT-2012-1/2595 – measures in Austria

Start-up promotion law

Neugründungs-Förderungsgesetz (NeuFöG)

Country Austria , applies nationwide
Time period Open ended, started on 01 January 2012
Context Restructuring Support Instruments
Type Legislations or other statutory regulations
Category Promoting the economic, labour market and social recovery into a green future
– Support for spending, stimulus packages
Author Bernadette Allinger (Forba) and Eurofound
Measure added 23 June 2022 (updated 21 October 2022)

Background information

This law exempts those who establish new businesses from certain administrative costs and from incidental wage costs for their employees.

Some of these exemptions also apply to business transfers or successions. These exemptions include, for example, stamp duty and fees for national administrative documents and for formal procedures related to a transfer. There are also exemptions for court fees incurred while recording a transfer in the company register as well as for corporate taxes on the acquisition of shareholder rights and taxes related to buying property if the value on the basis of which the tax is calculated does not exceed €75,000 ( NeuFöG §5). Start-ups and business successions or transfers.

Content of measure

To benefit from exemptions, the company's successor or new owner must submit an official form confirming the transfer beforehand or hand it in together with the application. This form is provided by the employer organisation representing the respective industry or the social security body but can also be completed and submitted online .

Additionally, for start-ups there are exemptions for parts of incidental wage costs for employees, including housing subsidies ( Wohnbauförderungsbeitrag ), contributions to the family assistance fund (Familienlastenausgleichsfonds) and to the Austrian Economic Chamber of Labour ( Wirtschaftskammer, Kammerumlage ), as well as accident insurance ( Unfallversicherung) . Benefits can be claimed for up to three years for a maximum period of 12 months. During the first year there is no limit on the number of employees for which a start-up can apply. In the second and third year after start-up the exemption of employer contributions can only be claimed for the first three employees.

Use of measure


Target groups

Workers Businesses Citizens
Employees in standard employment
Parents in employment
Single parents in employment
Single parents

Actors and funding

Actors Funding
National government
Employers' organisations
National funds

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Unknown Unknown
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Unknown



Views and reactions




Eurofound (2022), Start-up promotion law, measure AT-2012-1/2595 (measures in Austria), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.