Erstgründung von Unternehmen und Rechtsformgestaltung – eine steuer- und sozialversicherungsrechtliche Betrachtung

Abstract

Choosing the appropriate legal form is one of the most fundamental decisions in the early stages of business formation. This choice affects not only the organizational and legal structure but also has far-reaching consequences in terms of taxation and social security obligations. Despite the availability of public information, many founders lack a systematic and practice-oriented understanding of these implications. Significant differences exist between sole proprietorships and limited liability companies (GmbH), particularly regarding tax burdens, social insurance contributions, and entrepreneurial flexibility. Incorrect legal form selection can lead to considerable disadvantages. This thesis provides a structured analysis of the most common legal forms for small and medium-sized enterprises in Austria, focusing on sole proprietorships, partnerships, and the GmbH. The study integrates legal, fiscal, and social insurance perspectives. Methodologically, it is based on business taxation theory and compares the tax and insurance impacts of each legal form. A practical use-case illustrates how the choice of legal form affects liquidity, profitability, and organizational requirements in a real-world context. The results reveal that sole proprietors are subject to progressive income taxation and compulsory social insurance under the GSVG system. GmbH founders benefit from a separation between personal and corporate liability, though they face both corporate and capital gains taxation. Social insurance obligations for GmbH managing partners vary depending on ownership share. The use-case demonstrates that GmbHs offer advantages in scalability and profitability under certain conditions, while sole proprietorships may be preferable for smaller ventures with limited administrative complexity. The thesis provides a concrete and practical basis for making informed decisions about legal form selection in Austria.

Date of Award	2025
Original language	German (Austria)
Supervisor	Sandra Schwarz-Marehard (Supervisor)