Austria Economy Profile - Doing Business 2019
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Doing Business 2019 Austria
Economy Profile
Austria
Page 1
Doing Business 2019 Austria
Economy Profile of Austria
Doing Business 2019 Indicators
(in order of appearance in the document)
Starting a business Procedures, time, cost and paid-in minimum capital to start a limited liability company
Dealing with construction permits Procedures, time and cost to complete all formalities to build a warehouse and the quality
control and safety mechanisms in the construction permitting system
Getting electricity Procedures, time and cost to get connected to the electrical grid, and the reliability of the
electricity supply and the transparency of tariffs
Registering property Procedures, time and cost to transfer a property and the quality of the land administration
system
Getting credit Movable collateral laws and credit information systems
Protecting minority investors Minority shareholders’ rights in related-party transactions and in corporate governance
Paying taxes Payments, time, total tax and contribution rate for a firm to comply with all tax regulations as
well as post-filing processes
Trading across borders Time and cost to export the product of comparative advantage and import auto parts
Enforcing contracts Time and cost to resolve a commercial dispute and the quality of judicial processes
Resolving insolvency Time, cost, outcome and recovery rate for a commercial insolvency and the strength of the
legal framework for insolvency
Labor market regulation Flexibility in employment regulation and aspects of job quality
Page 2Doing Business 2019 Austria
About Doing Business
The Doing Business project provides objective measures of business regulations and their enforcement across 190 economies and selected
cities at the subnational and regional level.
The Doing Business project, launched in 2002, looks at domestic small and medium-size companies and measures the regulations applying
to them through their life cycle.
Doing Business captures several important dimensions of the regulatory environment as it applies to local firms. It provides quantitative
indicators on regulation for starting a business, dealing with construction permits, getting electricity, registering property, getting credit,
protecting minority investors, paying taxes, trading across borders, enforcing contracts and resolving insolvency. Doing Business also
measures features of labor market regulation. Although Doing Business does not present rankings of economies on the labor market
regulation indicators or include the topic in the aggregate ease of doing business score or ranking on the ease of doing business, it does
present the data for these indicators.
By gathering and analyzing comprehensive quantitative data to compare business regulation environments across economies and over time,
Doing Business encourages economies to compete towards more efficient regulation; offers measurable benchmarks for reform; and serves
as a resource for academics, journalists, private sector researchers and others interested in the business climate of each economy.
In addition, Doing Business offers detailed subnational reports, which exhaustively cover business regulation and reform in different cities and
regions within a nation. These reports provide data on the ease of doing business, rank each location, and recommend reforms to improve
performance in each of the indicator areas. Selected cities can compare their business regulations with other cities in the economy or region
and with the 190 economies that Doing Business has ranked.
The first Doing Business report, published in 2003, covered 5 indicator sets and 133 economies. This year’s report covers 11 indicator sets
and 190 economies. Most indicator sets refer to a case scenario in the largest business city of each economy, except for 11 economies that
have a population of more than 100 million as of 2013 (Bangladesh, Brazil, China, India, Indonesia, Japan, Mexico, Nigeria, Pakistan, the
Russian Federation and the United States) where Doing Business also collected data for the second largest business city. The data for these
11 economies are a population-weighted average for the 2 largest business cities. The project has benefited from feedback from
governments, academics, practitioners and reviewers. The initial goal remains: to provide an objective basis for understanding and improving
the regulatory environment for business around the world.
More about Doing Business (PDF, 5MB)
Page 3Doing Business 2019 Austria
Ease of Doing Business in
Region OECD high income DB 2019 Rank
190 1
Austria
Income Category High income 26
DB 2019 Ease of doing business score
Population 8,809,212
0 100
City Covered Vienna 78.57
DB 2019 Ease of Doing Business Score
0 100
78.90: Germany (Rank: 24)
78.57: Austria (Rank: 26)
77.80: Regional Average (OECD high income)
77.29: France (Rank: 32)
76.10: Czech Republic (Rank: 35)
73.95: Belgium (Rank: 45)
Note: The ease of doing business score captures the gap of each economy from the best regulatory performance observed on each of the indicators across all economies
in the Doing Business sample since 2005. An economy’s ease of doing business score is reflected on a scale from 0 to 100, where 0 represents the lowest and 100
represents the best performance. The ease of doing business ranking ranges from 1 to 190.
Rankings on Doing Business topics - Austria
1
1 10
21
28 32
28 33
42 40
55
85
82
Rank
109 118
136
163
190
Starting Dealing Getting Registering Getting Protecting Paying Trading Enforcing Resolving
a with Electricity Property Credit Minority Taxes across Contracts Insolvency
Business Construction Investors Borders
Permits
Ease of Doing Business Score on Doing Business topics - Austria
100.00
100
87.72
83.21 83.45
79.97
80 75.49 77.47
75.08
68.33
Score
60 55.00
40
20
0
Starting Dealing Getting Registering Getting Protecting Paying Trading Enforcing Resolving
a with Electricity Property Credit Minority Taxes across Contracts Insolvency
Business Construction Investors Borders
Permits
Page 4Doing Business 2019 Austria
Starting a Business
This topic measures the number of procedures, time, cost and paid-in minimum capital requirement for a small- to medium-sized limited
liability company to start up and formally operate in each economy’s largest business city.
To make the data comparable across 190 economies, Doing Business uses a standardized business that is 100% domestically owned, has
start-up capital equivalent to 10 times the income per capita, engages in general industrial or commercial activities and employs between 10
and 50 people one month after the commencement of operations, all of whom are domestic nationals. Starting a Business considers two
types of local limited liability companies that are identical in all aspects, except that one company is owned by 5 married women and the
other by 5 married men. The ranking of economies on the ease of starting a business is determined by sorting their scores for starting a
business. These scores are the simple average of the scores for each of the component indicators.
The most recent round of data collection for the project was completed in May 2018. See the methodology for more information.
What the indicators measure Case study assumptions
Procedures to legally start and formally operate To make the data comparable across economies, several assumptions about the
a company (number) business and the procedures are used. It is assumed that any required information is
readily available and that the entrepreneur will pay no bribes.
• Preregistration (for example, name verification or
reservation, notarization) The business:
• Registration in the economy’s largest business - Is a limited liability company (or its legal equivalent). If there is more than one type
city
of limited liability company in the economy, the most common among domestic firms
• Postregistration (for example, social security is chosen. Information on the most common form is obtained from incorporation
registration, company seal) lawyers or the statistical office.
- Operates in the economy’s largest business city. For 11 economies the data are
• Obtaining approval from spouse to start a also collected for the second largest business city.
business or to leave the home to register the
- The entire office space is approximately 929 square meters (10,000 square feet).
company
- Is 100% domestically owned and has five owners, none of whom is a legal entity;
• Obtaining any gender specific document for has a start-up capital of 10 times income per capita and has a turnover of at least
company registration and operation or national 100 times income per capita.
identification card - Performs general industrial or commercial activities, such as the production or sale
of goods or services to the public. The business does not perform foreign trade
Time required to complete each procedure
activities and does not handle products subject to a special tax regime, for example,
(calendar days)
liquor or tobacco. It does not use heavily polluting production processes.
• Does not include time spent gathering - Leases the commercial plant or offices and is not a proprietor of real estate and the
information amount of the annual lease for the office space is equivalent to the income per
capita.
• Each procedure starts on a separate day (2 - Does not qualify for investment incentives or any special benefits.
procedures cannot start on the same day)
- Has at least 10 and up to 50 employees one month after the commencement of
• Procedures fully completed online are recorded operations, all of whom are domestic nationals.
as ½ day - Has a company deed that is 10 pages long.
• Procedure is considered completed once final The owners:
document is received
- Have reached the legal age of majority. If there is no legal age of majority, they are
• No prior contact with officials assumed to be 30 years old.
Cost required to complete each procedure (% of - Are sane, competent, in good health and have no criminal record.
income per capita) - Are married and the marriage is monogamous and registered with the authorities.
- Where the answer differs according to the legal system applicable to the woman or
• Official costs only, no bribes man in question (as may be the case in economies where there is legal plurality), the
• No professional fees unless services required by answer used will be the one that applies to the majority of the population.
law or commonly used in practice
Paid-in minimum capital (% of income per
capita)
• Funds deposited in a bank or with third party
before registration or up to 3 months after
incorporation
Page 5Doing Business 2019 Austria
Starting a Business - Austria
Standardized Company
Legal form Gesellschaft mit beschränkter Haftung (GmbH)
Paid-in minimum capital requirement EUR 5,000
City Covered Vienna
Indicator Austria OECD high Best Regulatory
income Performance
Procedure – Men (number) 8 4.9 1 (New Zealand)
Time – Men (days) 21 9.3 0.5 (New Zealand)
Cost – Men (% of income per capita) 4.8 3.1 0.0 (Slovenia)
Procedure – Women (number) 8 4.9 1 (New Zealand)
Time – Women (days) 21 9.3 0.5 (New Zealand)
Cost – Women (% of income per capita) 4.8 3.1 0.0 (Slovenia)
Paid-in min. capital (% of income per capita) 11.9 8.6 0.0 (117 Economies)
Figure – Starting a Business in Austria and comparator economies – Ranking and Score
DB 2019 Starting a Business Score
0 100
93.27: France (Rank: 30)
93.03: Belgium (Rank: 33)
91.19: Regional Average (OECD high income)
83.58: Germany (Rank: 114)
83.56: Czech Republic (Rank: 115)
83.21: Austria (Rank: 118)
Note: The ranking of economies on the ease of starting a business is determined by sorting their scores for starting a business. These scores
are the simple average of the scores for each of the component indicators.
Page 6Doing Business 2019 Austria
Figure – Starting a Business in Austria – Procedure, Time and Cost
Time (days) Cost (% of income per capita)
5
20
Cost (% of income per capita)
4
15
Time (days)
3
10
2
5
1
0 0
1 2 3 4 5 *6 *7 *8
Procedures (number)
* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.
Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.
Page 7Doing Business 2019 Austria
Details – Starting a Business in Austria – Procedure, Time and Cost
No. Procedures Time to Complete Associated Costs
1 Obtain the confirmation from the Economic Chamber that the start-up 1 day no charge
company is really a new enterprise
Agency : Economic Chamber
A form (NeuFö2), which is available electronically on the homepage of the
Austrian Ministry of Finance must be filled in and be confirmed by the Economic
Chamber. The Neufö applies to the company formation and to the transfer of
businesses.
Procedure 1 is optional but it can lead to exemption from paying certain publicly
levied fees and taxes. If certain requirements are met, the following fees and
taxes will be waived:
• Stamp duties and certain administrative fees.
• Real estate transfer tax.
• Charges for registration in the commercial register and the cadastral register.
• For 1 year, certain ancillary wage costs borne by the employer in addition to
social security contributions.
Depending on the requested exemptions, companies must obtain confirmation by
certain public bodies (Chamber of Commerce or Social Security Organization)
that the application form has been completed, after receiving counseling by that
body concerning the scope and applicability of the law.
2 Notarize the statutes/articles of association or the declaration of 1 day About EUR 2,000.
establishment There is an official
Agency : Notary fee schedule
The articles of association (Gesellschaftsvertrag), which must be executed
(“Notariatstarifgesetz”
before a notary by notary deed (Notariatsakt), must include the following: name,
) which is regarded
seat, scope of activities, capital and initial contribution by each shareholder.
as a maximum
Cost will depend on the authorized share capital and are subject to negotiation amount for notary
with the notary public. fees. The notary fees
are usually subject to
negotiations.
3 Deposit the minimum capital requirement 1 day no charge
Agency : Bank or notary
The confirmation fee depends on the bank, ranging from EUR 0 to about EUR
30.
4 Register the company at the local court (Handelsgericht) 6 days EUR 34
Agency : Local Commercial Court
The application for registering an Austrian limited liability company (Gesellschaft
mit beschränkter Haftung, GmbH) must be accompanied by the following
documents:
-Declaration of establishment notarized;
-Articles of association;
-A declaration (accompanied by a banker's confirmation) that the demanded
amount of primary deposit, to be paid in cash, has been paid;
-Evidence that the free disposability of the paid primary deposit by managing
directors is not restricted by counterclaims;
-Specimen signatures of the managing directors;
If the court has doubts about the company name, it may request an opinion from
the Chamber of Commerce. A GmbH comes into legal existence upon
registration in the commercial registry.
The fixed application fee (court fee) amounts to EUR 34; individual service fees,
depending on the information to be registered, apply. Public notaries and lawyers
are obliged to file any petition as well as related documents, deeds, etc. in
electronic form. Otherwise the cost in paper is EUR 52.
Since January 15, 2018, all Austrian legal entities are required to disclose
information about beneficial owners. Limited liability companies are exempted
from the notification if all partners are natural persons. If no shareholder holds
more than 25% of shares, the managing directors registered in the commercial
register will be registered by the Federal Institute of Statistics Austria as
beneficial owners. If another natural person exercises direct or indirect control
over the management of the limited liability company, the limited liability
company shall report it in accordance with the Austrian Beneficial Register Act.
Page 8Doing Business 2019 Austria
5 Tax Office registration (obtain a VAT number) 12 days no charge
Agency : Tax Office
The commercial register automatically informs tax authorities of the registration
of new companies. In turn, tax authorities usually respond by requesting that the
company file for tax registration. Registration is not available online, several
forms must be printed, filled out, and sent by postal mail together with the articles
of association, the opening balance sheet, an excerpt of the company register,
an identification card of a managing director, and a specimen signature sheet of
the representatives.
The VAT number is usually issued simultaneously with the tax identification
number. The statutory deadline to obtain a tax number is 1 month. Frequently tax
authorities extend an introductory visit to those companies intending to engage in
business activities that are eligible for the filing of VAT returns.
Once registered companies can submit all of their tax returns online, via the
website: https://finanzonline.bmf.gv.at/
6 Register trade (Gewerbeanmeldung) with the trade authority Less than one day no charge if
(Bezirksverwaltungsbehörde) (online procedure, exemption is granted
Agency : Trade authority simultaneous with under Procedure 1;
If permission is mandatory, completion of procedures takes longer, depending on
previous procedure) otherwise stamp
the requirements and authorities involved (e. g., the production of hazardous
duties vary
goods requires proof of special qualifications of management and approval and
control of the production site). Companies can register in person, by postal mail, depending on the
or online. type of trade intended
and whether the trade
and/or profession
only requires
registration or it
requires permission
by authorities (i.e.
particular
professional
qualification must be
proven).
7 Register employees for social security Less than one day no charge
Agency : Social Security (online procedure,
Upon registering in the commercial register, companies with employees must
simultaneous with
apply for an employer's account number (Dienstgeberkontonummer)
previous procedure)
electronically via ELDA, the data transmission interface of the statutory health
insurance office (Gebietskrankenkasse). In practice, the employer applies for a
new account number via ELDA (under the menu item, Online-Services
[Kontonummeranforderung]) before a new employee is registered with the
statutory health insurance office.
Health insurance is obligatory: every new employee must be electronically
registered with the statutory health insurance office prior to and no later than the
day of employment. Unless the company does not own a computer, the
employee must be registered via ELDA. Moreover, the employer must
automatically extend obligatory health insurance upon entry. On being registered
with the statutory health insurance office, the employee is automatically
registered for accident insurance and retirement insurance as provided by law.
No further registration is needed. By data transmission, the employee is
immediately registered with the competent statutory health insurance office
(social insurance office). The employer instantly receives a “sent” report and a
confirmation of registration.
8 Register with the municipality 1 day, no charge
Agency : Municipality (simultaneous with
Municipalities levy community taxes on all businesses. In addition, particular
previous procedure)
activities (e.g., organizing a public event) may trigger municipal stamp duties or
other minor duties and taxes.
Takes place simultaneously with previous procedure.
Page 9Doing Business 2019 Austria
Dealing with Construction Permits
This topic tracks the procedures, time and cost to build a warehouse—including obtaining necessary the licenses and permits, submitting all
required notifications, requesting and receiving all necessary inspections and obtaining utility connections. In addition, the Dealing with
Construction Permits indicator measures the building quality control index, evaluating the quality of building regulations, the strength of
quality control and safety mechanisms, liability and insurance regimes, and professional certification requirements. The most recent round of
data collection was completed in May 2018. See the methodology for more information
What the indicators measure Case study assumptions
Procedures to legally build a warehouse To make the data comparable across economies, several assumptions about the
(number) construction company, the warehouse project and the utility connections are used.
• Submitting all relevant documents and obtaining The construction company (BuildCo):
all necessary clearances, licenses, permits and
certificates - Is a limited liability company (or its legal equivalent) and operates in the economy’s
largest business city. For 11 economies the data are also collected for the second
• Submitting all required notifications and receiving largest business city.
all necessary inspections
- Is 100% domestically and privately owned; has five owners, none of whom is a
• Obtaining utility connections for water and legal entity. Has a licensed architect and a licensed engineer, both registered with
sewerage the local association of architects or engineers. BuildCo is not assumed to have any
other employees who are technical or licensed experts, such as geological or
• Registering and selling the warehouse after its topographical experts.
completion
- Owns the land on which the warehouse will be built and will sell the warehouse
Time required to complete each procedure upon its completion.
(calendar days)
The warehouse:
• Does not include time spent gathering
- Will be used for general storage activities, such as storage of books or stationery.
information
- Will have two stories, both above ground, with a total constructed area of
• Each procedure starts on a separate day— approximately 1,300.6 square meters (14,000 square feet). Each floor will be 3
though procedures that can be fully completed meters (9 feet, 10 inches) high and will be located on a land plot of approximately
online are an exception to this rule 929 square meters (10,000 square feet) that is 100% owned by BuildCo, and the
• Procedure is considered completed once final warehouse is valued at 50 times income per capita.
document is received - Will have complete architectural and technical plans prepared by a licensed
architect. If preparation of the plans requires such steps as obtaining further
• No prior contact with officials documentation or getting prior approvals from external agencies, these are counted
as procedures.
Cost required to complete each procedure (% of
- Will take 30 weeks to construct (excluding all delays due to administrative and
income per capita)
regulatory requirements).
• Official costs only, no bribes
The water and sewerage connections:
Building quality control index (0-15)
- Will be 150 meters (492 feet) from the existing water source and sewer tap. If there
• Quality of building regulations (0-2) is no water delivery infrastructure in the economy, a borehole will be dug. If there is
no sewerage infrastructure, a septic tank in the smallest size available will be
• Quality control before construction (0-1)
installed or built.
• Quality control during construction (0-3) - Will have an average water use of 662 liters (175 gallons) a day and an average
• Quality control after construction (0-3) wastewater flow of 568 liters (150 gallons) a day. Will have a peak water use of
1,325 liters (350 gallons) a day and a peak wastewater flow of 1,136 liters (300
• Liability and insurance regimes (0-2) gallons) a day.
• Professional certifications (0-4) - Will have a constant level of water demand and wastewater flow throughout the
year; will be 1 inch in diameter for the water connection and 4 inches in diameter for
the sewerage connection.
Page 10Doing Business 2019 Austria
Dealing with Construction Permits - Austria
Standardized Warehouse
Estimated value of warehouse EUR 2,102,570.60
City Covered Vienna
Indicator Austria OECD high Best Regulatory
income Performance
Procedures (number) 11 12.7 None in 2017/18
Time (days) 222 153.1 None in 2017/18
Cost (% of warehouse value) 1.2 1.5 None in 2017/18
Building quality control index (0-15) 13.0 11.5 15.0 (3 Economies)
Figure – Dealing with Construction Permits in Austria and comparator economies – Ranking and Score
DB 2019 Dealing with Construction Permits Score
0 100
79.30: France (Rank: 19)
78.16: Germany (Rank: 24)
75.42: Belgium (Rank: 38)
75.41: Regional Average (OECD high income)
75.08: Austria (Rank: 42)
56.20: Czech Republic (Rank: 156)
Note: The ranking of economies on the ease of dealing with construction permits is determined by sorting their scores for dealing with
construction permits. These scores are the simple average of the scores for each of the component indicators.
Figure – Dealing with Construction Permits in Austria – Procedure, Time and Cost
Time (days) Cost (% of warehouse value)
0.45
200 0.4 Cost (% of warehouse value)
0.35
150 0.3
Time (days)
0.25
100 0.2
0.15
50 0.1
0.05
0 0
1 *2 *3 *4 *5 *6 7 8 9 10 * 11
Procedures (number)
* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.
Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.
Page 11Doing Business 2019 Austria
Figure – Dealing with Construction Permits in Austria and comparator economies – Measure of Quality
15 14.0
13.0
12.0 11.5
Index score 9.5
10
8.0
5
0
Austria Belgium Czech Republic France Germany OECD high income
Details – Dealing with Construction Permits in Austria – Procedure, Time and Cost
No. Procedures Time to Complete Associated Costs
1 Obtain industrial operating permit 80 days EUR 300
Agency : Vienna City Administration
In Austria industrial operating permits (plant permits) are required when the plant
(i) could endanger the lives, health or property of neighbors or employees of the
plant; (ii) could cause inconvenience to neighbors with respect to noise, dust,
smoke or other pollution; (iii) could cause inconvenience to public institutions
such as churches, schools, hospitals; or (iv) could possibly endanger the quality
of water.
When issuing a industrial operating permits, the relevant authority usually
imposes a number of conditions that the owner of the plant needs to fulfill during
its operation. The plant permit is not obligatory required prior to obtaining a
construction permit. However, it might be helpful obtaining the plant permit before
obtaining a construction permit as the plant permit (potentially) will set out
several requirements that should be considered in respect of the construction
permit.
2 Obtain approval of heat and noise insulation 30 days EUR 5,000
Agency : Independent Expert - Insulation Engineering
This approval is issued by an insulation engineering expert. BuildCo must hire a
third-party specialist to conduct this work.
3 Obtain proof of land ownership 0.5 days EUR 14
Agency : Land Registry
BuildCo must obtain and submit with the building permit request a proof of land
ownership that is not older than 3 months. This can be obtained online via certain
authorized/registers companies' websites.
4 Obtain expert opinion on structural engineering 11 days EUR 5,000
Agency : Independent Expert - Structural Engineering
The company must request this opinion from an independent expert.
5 Obtain energy pass (energieausweiss) 10 days EUR 700
Agency : Independent Expert - Energy Engineering
Following the Directive of European Union 2002/91/EC the practice of requiring
the so called “Energy Pass” (Energieausweiss) by the Municipality of Vienna has
become compulsory for all projects as of January 2009. The energy pass is
required when applying for the building permit at the relevant authority of City of
Vienna. There are officially licensed companies and individual engineers that
issue the energy pass. The prices may range, however on average it is EUR
700.00 for a building with overall size of 1300.6 sq. m. This procedure will
normally take between 1-2 weeks to complete.
6 Receive on-site inspection prior to issuance of building permit 1 day EUR 46
Agency : Municipal Building Inspection (Baupolizei; MA 37)
A physical inspection occurs before a building permit is issued. The inspection
fee is EUR 7.63 per half hour. The inspection is estimated at 3 hours.
The Building Inspection (MA 37) of the City of Vienna is provided upon approval
of construction projects and is responsible for monitoring of buildings, orderly
expansion of the city, and ensuring the safety of citizens.
7 Hire a licensed engineer for construction supervision 1 day EUR 4,800
Agency : Private licensed engineer (Prüfingenieur)
BuildCo has to hire an external supervising engineer to supervise the entire
construction process. The supervising engineer will visit the construction site at
least once per week to ensure that the construction is in line with the relevant
construction regulations. The engineers usually charge between EUR 120 - EUR
200 per hour of work.
Page 12Doing Business 2019 Austria
8 Obtain building permit 80 days EUR 300
Agency : Municipal Building Inspection (Baupolizei; MA 37)
The construction must begin within 4 years of the date of issue, and be
completed within and additional 4 years after the start of construction.
Documents required for a building permit:
• Application for building permit
• Approval of the land ownership of registered land
• Current Land Registry copy (not older than three months)
• An energy performance certificate (in electronic form) and proof of noise
control, heat and sound insulation
• For new, additions or modifications: confirmation of the plan or author's plan
• Demonstration of compliance with the parking requirement
• Static concept or preliminary design including foundations for smaller
construction projects report that insignificance of the project for structural
reasons, where no risk is due to the (experts or expert)
• Confirmation of the principles of accessible design and construction
• Design concept for garden areas of the site, for new buildings for construction
class III
• Proving the availability of sufficient water for firefighting on the plan; information
on hydrants
• Locations for waste receptacles
• For enterprises that are under the Seveso II Directive: documentation of the
risks
• Required documents for architectural review of the Department of Architecture
and Urban Design (MA 19)
If it is determined that the subjective rights of neighbors are affected, a public
hearing must be held. The cost for a public hearing amount to EUR 7.36 per half
hour.
9 Request and receive on-site inspection prior to commencement of 1 day no charge
construction
Agency : Municipal Building Inspection (Baupolizei; MA 37)
Municipal Building Inspection performs a physical inspection before the start of
construction. The building inspection during construction is done by the building
supervisor of the company. However, if any irregularities take place during the
construction, the civil engineer appointed by the municipality will come to the site.
10 Request and obtain water and sewage connection 60 days EUR 8,478
Agency : Vienna Water Works
The municipal authority provides both water and sewerage connections. The
request can be made online, but service delivery takes 60 days.
Notify the municipal authority about completion of construction works 1 day EUR 22
11 Agency : Municipal Building Inspection (Baupolizei; MA 37)
Upon completion of construction work, BuildCo must provide the municipal
authority with a notification of completion. The notification must be certified by a
civil engineer and include several reports.
The cost is EUR 22 if no changes to the building design were made, and EUR 50
if there were changes.
Takes place simultaneously with previous procedure.
Page 13Doing Business 2019 Austria
Details – Dealing with Construction Permits in Austria – Measure of Quality
Answer Score
Building quality control index (0-15) 13.0
Quality of building regulations index (0-2) 2.0
How accessible are building laws and regulations in your economy? (0-1) Available online; 1.0
Free of charge.
Which requirements for obtaining a building permit are clearly specified in the building List of required 1.0
regulations or on any accessible website, brochure or pamphlet? (0-1) documents; Fees
to be paid;
Required
preapprovals.
Quality control before construction index (0-1) 0.0
Which third-party entities are required by law to verify that the building plans are in By law, there is 0.0
compliance with existing building regulations? (0-1) no need to verify
plans
compliance; Civil
servant reviews
plans.
Quality control during construction index (0-3) 2.0
What types of inspections (if any) are required by law to be carried out during construction? Inspections by 1.0
(0-2) external engineer
or firm;
Inspections at
various phases.
Do legally mandated inspections occur in practice during construction? (0-1) Mandatory 1.0
inspections are
always done in
practice.
Quality control after construction index (0-3) 3.0
Is there a final inspection required by law to verify that the building was built in accordance Yes, external 2.0
with the approved plans and regulations? (0-2) engineer submits
report for final
inspection.
Do legally mandated final inspections occur in practice? (0-1) Final inspection 1.0
always occurs in
practice.
Liability and insurance regimes index (0-2) 2.0
Which parties (if any) are held liable by law for structural flaws or problems in the building Architect or 1.0
once it is in use (Latent Defect Liability or Decennial Liability)? (0-1) engineer;
Professional in
charge of the
supervision;
Construction
company.
Which parties (if any) are required by law to obtain an insurance policy to cover possible Architect or 1.0
structural flaws or problems in the building once it is in use (Latent Defect Liability Insurance engineer;
or Decennial Insurance)? (0-1) Construction
company;
Insurance is
commonly taken
in practice.
Professional certifications index (0-4) 4.0
Page 14Doing Business 2019 Austria
What are the qualification requirements for the professional responsible for verifying that the Minimum number 2.0
architectural plans or drawings are in compliance with existing building regulations? (0-2) of years of
experience;
University degree
in architecture or
engineering;
Being a
registered
architect or
engineer;
Passing a
certification
exam.
What are the qualification requirements for the professional who supervises the construction Minimum number 2.0
on the ground? (0-2) of years of
experience;
University degree
in engineering,
construction or
construction
management;
Being a
registered
architect or
engineer;
Passing a
certification
exam.
Page 15Doing Business 2019 Austria
Getting Electricity
This topic measures the procedures, time and cost required for a business to obtain a permanent electricity connection for a newly
constructed warehouse. Additionally, the reliability of supply and transparency of tariffs index measures reliability of supply, transparency of
tariffs and the price of electricity. The most recent round of data collection for the project was completed in May 2018. See the methodology
for more information.
What the indicators measure Case study assumptions
Procedures to obtain an electricity connection To make the data comparable across economies, several assumptions about the
(number) warehouse, the electricity connection and the monthly consumption are used.
• Submitting all relevant documents and obtaining The warehouse:
all necessary clearances and permits
- Is owned by a local entrepreneur and is used for storage of goods.
• Completing all required notifications and - Is located in the economy’s largest business city. For 11 economies the data are
receiving all necessary inspections
also collected for the second largest business city.
• Obtaining external installation works and possibly - Is located in an area where similar warehouses are typically located and is in an
purchasing material for these works area with no physical constraints. For example, the property is not near a railway.
- Is a new construction and is being connected to electricity for the first time.
• Concluding any necessary supply contract and - Has two stories with a total surface area of approximately 1,300.6 square meters
obtaining final supply
(14,000 square feet). The plot of land on which it is built is 929 square meters
Time required to complete each procedure (10,000 square feet).
(calendar days)
The electricity connection:
• Is at least 1 calendar day
- Is a permanent one with a three-phase, four-wire Y connection with a subscribed
• Each procedure starts on a separate day capacity of 140-kilo-volt-ampere (kVA) with a power factor of 1, when 1 kVA = 1
kilowatt (kW).
• Does not include time spent gathering
information - Has a length of 150 meters. The connection is to either the low- or medium-voltage
distribution network and is either overhead or underground, whichever is more
• Reflects the time spent in practice, with little common in the area where the warehouse is located and requires works that involve
follow-up and no prior contact with officials the crossing of a 10-meter road (such as by excavation or overhead lines) but are all
carried out on public land. There is no crossing of other owners’ private property
Cost required to complete each procedure (% of
because the warehouse has access to a road.
income per capita)
- Does not require work to install the internal wiring of the warehouse. This has
• Official costs only, no bribes already been completed up to and including the customer’s service panel or
switchboard and the meter base.
• Value added tax excluded
The monthly consumption:
The reliability of supply and transparency of
tariffs index (0-8)
- It is assumed that the warehouse operates 30 days a month from 9:00 a.m. to 5:00
• Duration and frequency of power outages (0–3) p.m. (8 hours a day), with equipment utilized at 80% of capacity on average and that
there are no electricity cuts (assumed for simplicity reasons) and the monthly energy
• Tools to monitor power outages (0–1) consumption is 26,880 kilowatt-hours (kWh); hourly consumption is 112 kWh.
• Tools to restore power supply (0–1) - If multiple electricity suppliers exist, the warehouse is served by the cheapest
supplier.
• Regulatory monitoring of utilities’ performance
(0–1) - Tariffs effective in January of the current year are used for calculation of the price of
electricity for the warehouse. Although January has 31 days, for calculation
• Financial deterrents limiting outages (0–1) purposes only 30 days are used.
• Transparency and accessibility of tariffs (0–1)
Price of electricity (cents per kilowatt-hour)*
• Price based on monthly bill for commercial
warehouse in case study
*Note: Doing Business measures the price of
electricity, but it is not included in the ease of doing
business score nor the ranking on the ease of
getting electricity.
Page 16Doing Business 2019 Austria
Getting Electricity - Austria
Standardized Connection
Price of electricity (US cents per kWh) 9.8
Name of utility Wiener Netze GmbH
City Covered Vienna
Indicator Austria OECD high Best Regulatory
income Performance
Procedures (number) 5 4.5 3 (25 Economies)
Time (days) 23 77.2 18 (3 Economies)
Cost (% of income per capita) 88.6 64.2 0.0 (3 Economies)
Reliability of supply and transparency of tariff index (0-8) 7 7.5 8.0 (27 Economies)
Figure – Getting Electricity in Austria and comparator economies – Ranking and Score
DB 2019 Getting Electricity Score
0 100
98.79: Germany (Rank: 5)
95.36: Czech Republic (Rank: 10)
92.01: France (Rank: 14)
87.72: Austria (Rank: 28)
85.47: Regional Average (OECD high income)
67.31: Belgium (Rank: 112)
Note: The ranking of economies on the ease of getting electricity is determined by sorting their scores for getting electricity. These scores are
the simple average of the scores for all the component indicators except the price of electricity.
Page 17Doing Business 2019 Austria
Figure – Getting Electricity in Austria – Procedure, Time and Cost
Time (days) Cost (% of income per capita)
100
20
Cost (% of income per capita)
80
15
Time (days)
60
10
40
5 20
0 0
1 *2 3 4 *5
Procedures (number)
* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.
Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.
Figure – Getting Electricity in Austria and comparator economies – Measure of Quality
8 8 8 8
8 7.5
7
7
6
Index score
5
4
3
2
1
0
Austria Belgium Czech Republic France Germany OECD high income
Page 18Doing Business 2019 Austria
Details – Getting Electricity in Austria – Procedure, Time and Cost
No. Procedures Time to Complete Associated Costs
1 Submit application to Wiener Netze GmbH and await estimate 14 calendar days EUR 0
Agency : Wiener Netze GmbH
An application can be submitted online, in person or by mail. There are no costs
associated with the application.
An assumption of the technical relevant values, like active and reactive power
has to be attached to the application.
2 Receive external inspection by Wiener Netze GmbH 9 calendar days EUR 0
Agency : Wiener Netze GmbH
An external site inspection is necessary. The waiting time is usually a few days.
Someone from the customer’s party has to be present.
3 Submit completion notification for internal wiring and obtain clearance 3 calendar days EUR 24
Agency : Wiener Netze GmbH
The customer needs to obtain a clearance for the internal wiring installation from
the network operator Wiener Netze GmbH in order to get an electricity
connection (“Fertigstellungsanzeige”). The electrician who installed the internal
wiring has to complete a completion notification (electrician completion
notification) by sending a note to Wiener Netze GmbH proving that the internal
wiring is complying with security and safety standards. This clearance is done
automatically, meaning the client does not have to go and pick it up, it is
processed electronically. The connection contract will be concluded after the
clearance.
4 Obtain external works and meter installation by Wiener Netze GmbH 6 calendar days EUR 37,233.4
Agency : Wiener Netze GmbH
The external works start immediately after signing the contract. The utility carries
out the external work, providing the required material to build a new transformer
on the private ground of the customer. The meter gets installed at the same time.
The utility installs the meter and is the owner of it. Electricity starts flowing
immediately if a contract with a supplier of electricity has been signed. The
connection fees in Austria are composed of two parts:
1) Fee for accessing the net ("Netzzutrittsentgelt") which includes all costs such
as labor and material cost. The utility installs standard transformers of 360kVA. In
the case of a 140kVA connection, the customer would pay about half the cost of
the transformer and the remaining capacity would be used by other customers.
2) Fee for using the net ("Netzbereitstellungsentgelt" at Netzebene 6). With a
power connection of 140kVA, the customer is automatically on Level 6, meaning
the customer owns the connection to the transformer and is directly connected to
the low tension side of the transformer. There are meter installation costs.
5 Sign supply contract with an electricity supplier 2 calendar days EUR 0
Agency : Wien Energie Vertrieb GmbH & CO KG, or another energy supplier
The Distribution System Operator (Wiener Netze GmbH) only provides network
services, so the customer needs to conclude a contract with a supplier in order to
receive electricity. The customer can choose the electricity supplier of his/her
choice – the largest supplier for the Vienna area is Wien Energie Vertrieb GmbH
& Co KG, but any other supplier can also be chosen. The supply contract can be
concluded already before the external connection works are finished.
Takes place simultaneously with previous procedure.
Page 19Doing Business 2019 Austria
Details – Getting Electricity in Austria – Measure of Quality
Answer
Reliability of supply and transparency of tariff index (0-8) 7
Total duration and frequency of outages per customer a year (0-3) 3
System average interruption duration index (SAIDI) 0.7
System average interruption frequency index (SAIFI) 0.7
What is the minimum outage time (in minutes) that the utility considers for the calculation of SAIDI/SAIFI 3.0
Mechanisms for monitoring outages (0-1) 1
Does the distribution utility use automated tools to monitor outages? Yes
Mechanisms for restoring service (0-1) 1
Does the distribution utility use automated tools to restore service? Yes
Regulatory monitoring (0-1) 1
Does a regulator—that is, an entity separate from the utility—monitor the utility’s performance on reliability of Yes
supply?
Financial deterrents aimed at limiting outages (0-1) 0
Does the utility either pay compensation to customers or face fines by the regulator (or both) if outages No
exceed a certain cap?
Communication of tariffs and tariff changes (0-1) 1
Are effective tariffs available online? Yes
Link to the website, if available online https://www.e-
control.at/
Are customers notified of a change in tariff ahead of the billing cycle? Yes
Note:
If the duration and frequency of outages is 100 or less, the economy is eligible to score on the Reliability of supply and transparency of tariff
index.
If the duration and frequency of outages is not available, or is over 100, the economy is not eligible to score on the index.
If the minimum outage time considered for SAIDI/SAIFI is over 5 minutes, the economy is not eligible to score on the index.
Page 20Doing Business 2019 Austria
Registering Property
This topic examines the steps, time and cost involved in registering property, assuming a standardized case of an entrepreneur who wants to
purchase land and a building that is already registered and free of title dispute. In addition, the topic also measures the quality of the land
administration system in each economy. The quality of land administration index has five dimensions: reliability of infrastructure, transparency
of information, geographic coverage, land dispute resolution, and equal access to property rights. The most recent round of data collection for
the project was completed in May 2018. See the methodology for more information.
What the indicators measure Case study assumptions
Procedures to legally transfer title on To make the data comparable across economies, several assumptions about the
immovable property (number) parties to the transaction, the property and the procedures are used.
• Preregistration procedures (for example, The parties (buyer and seller):
checking for liens, notarizing sales agreement,
paying property transfer taxes) - Are limited liability companies (or the legal equivalent).
- Are located in the periurban area of the economy’s largest business city. For 11
• Registration procedures in the economy's largest economies the data are also collected for the second largest business city.
business city.
- Are 100% domestically and privately owned.
• Postregistration procedures (for example, filling - Have 50 employees each, all of whom are nationals.
title with municipality) - Perform general commercial activities.
Time required to complete each procedure The property (fully owned by the seller):
(calendar days)
- Has a value of 50 times income per capita, which equals the sale price.
• Does not include time spent gathering - Is fully owned by the seller.
information - Has no mortgages attached and has been under the same ownership for the past
10 years.
• Each procedure starts on a separate day -
- Is registered in the land registry or cadastre, or both, and is free of title disputes.
though procedures that can be fully completed
online are an exception to this rule - Is located in a periurban commercial zone, and no rezoning is required.
- Consists of land and a building. The land area is 557.4 square meters (6,000
• Procedure is considered completed once final square feet). A two-story warehouse of 929 square meters (10,000 square feet) is
document is received located on the land. The warehouse is 10 years old, is in good condition, has no
• No prior contact with officials heating system and complies with all safety standards, building codes and legal
requirements. The property, consisting of land and building, will be transferred in its
Cost required to complete each procedure (% of entirety.
property value) - Will not be subject to renovations or additional construction following the purchase.
- Has no trees, natural water sources, natural reserves or historical monuments of
• Official costs only (such as administrative fees, any kind.
duties and taxes).
- Will not be used for special purposes, and no special permits, such as for
• Value Added Tax, Capital Gains Tax and illicit residential use, industrial plants, waste storage or certain types of agricultural
payments are excluded activities, are required.
- Has no occupants, and no other party holds a legal interest in it.
Quality of land administration index (0-30)
• Reliability of infrastructure index (0-8)
• Transparency of information index (0–6)
• Geographic coverage index (0–8)
• Land dispute resolution index (0–8)
• Equal access to property rights index (-2–0)
Page 21Doing Business 2019 Austria
Registering Property - Austria
Indicator Austria OECD high Best Regulatory
income Performance
Procedures (number) 3 4.7 1 (4 Economies)
Time (days) 20.5 20.1 1 (New Zealand)
Cost (% of property value) 4.6 4.2 0.0 (Saudi Arabia)
Quality of the land administration index (0-30) 23.0 23.0 None in 2017/18
Figure – Registering Property in Austria and comparator economies – Ranking and Score
DB 2019 Registering Property Score
0 100
79.97: Austria (Rank: 32)
79.74: Czech Republic (Rank: 33)
77.17: Regional Average (OECD high income)
65.70: Germany (Rank: 78)
63.33: France (Rank: 96)
51.41: Belgium (Rank: 143)
Note: The ranking of economies on the ease of registering property is determined by sorting their scores for registering property. These
scores are the simple average of the scores for each of the component indicators.
Figure – Registering Property in Austria – Procedure, Time and Cost
Time (days) Cost (% of property value)
5
20
Cost (% of property value)
4
15
Time (days)
3
10
2
5
1
0 0
1 2 3
Procedures (number)
* This symbol is shown beside procedure numbers that take place simultaneously with the previous procedure.
Note: Online procedures account for 0.5 days in the total time calculation. For economies that have a different procedure list for men and
women, the graph shows the time for women. For more information on methodology, see the Doing Business website
(http://doingbusiness.org/en/methodology). For details on the procedures reflected here, see the summary below.
Page 22Doing Business 2019 Austria
Figure – Registering Property in Austria and comparator economies – Measure of Quality
30
25.0 24.0
25 23.0 22.5 23.0
22.0
Index score
20
15
10
5
0
Austria Belgium Czech Republic France Germany OECD high income
Details – Registering Property in Austria – Procedure, Time and Cost
No. Procedures Time to Complete Associated Costs
1 Obtain a land registry extract from either the competent District Court, a Less than one day, EUR 14.4; (For an
notary public or an attorney-at-law online electronic uncertified
Agency : District Court, Notary public or Attorney-at-law land registry extract
Before purchasing a property, the buyer inspects the government land register
the fees are EUR
for any legal requirements, rights and restrictions including the seller’s ownership
3.56 per lot. For a
title, mortgages, liens,
pre-emption rights, rights of way, canals, lines, brooks. certified land registry
extract, obtained from
The extract from the government land register will contain that information about a District Court, the
any Austrian property and can be obtained at any district court [Bezirksgericht] or fees are EUR 14.40.)
mapping office [Vermessungsamt]. Public notaries, lawyers and other people or
authorities dealing with the transaction of property also have access to the
property database.
2 Authenticate signatures and authorization of representatives, and property 3 days EUR 96,988.05;
acquisition tax clearance from the notary (EUR 134.90 per
Agency : Notary signature + 3.5% of
property value
At the notaries office the parties can combine three steps:
(transfer tax) + 1.1%
1. The signatures of seller and buyer must be authenticated on the contract. That of property value
can be done by the notary or in court. Fees for signature authentication is set in (Registration fee))
the Act on Fees of Public Notaries, last amended by the regulation Federal Law
Gazetta BGBI II NR 218/2010. Court fees may differ slightly to the notary’s.
Provided that more than one signature should be authenticated in one document
(e.g. sales agreement), the costs for the further signature amount to 50% of the
costs stated.
2. In case of a corporation as seller or buyer the authorization of the signing
representatives must be proven, and this is done together with the authentication
of the signatures; otherwise a certified excerpt out of the business register
produced by the High Court (Landesgericht) must be presented to the Land
Book.
3. The parties must pay the Property Acquisition Tax or Transfer Tax
(Grunderwerbssteuer) which, in this case, amounts to 3.5 % of the purchase
price. They must present to the Land Register a clearance certificate
(Unbedenklichkeitsbescheinigung) furnished by the tax authorities certifying that
the tax was paid (time to complete: tax assessment will last about 4 weeks; to get
the certificate after paying the tax further 2 weeks; no extra costs). This
clearance certificate may be substituted by a self-assessment declaration
(Selbstbemessungserklärung) filed by a notary or a lawyer (attorney at
law/solicitor) if the tax is paid to the notary or lawyer who cooperates with the tax
authorities.
The notary public or the attorney-at-law usually issues the clearance certificate
stating that the real estate transfer tax (3.5% of the purchase price) and
registration fee for the Land Register (1.1% of the purchase price) have been
paid. The registration fee for the Land Register rises from 1% to 1.1 % of the
purchase price due to the regulation Federal Law Gazetta BGBI I Nr 111/2010
and is effective as of January 01, 2011. The certificate will be issued immediately
after the notary or lawyer has received the amount of the real estate transfer tax
and registration fee. The money for the purchase and the taxes is given to the
notary/lawyer on a trust account. The parties may set up the contract themselves
or use a standard template. In late 2005, the Act concerning “Changes in the
vocational law of notary public, attorneys-at-law and civil engineers” was
announced, providing for the use of electronic signatures which are to be
submitted electronically to the courts. This Act has therefore created the legal
basis for online registration and electronic notarial attestation. This reform is
effective as of July 1, 2007.
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