The Branch

In this case there is no question of separate juridical personality. The branch may be operated either as an informal operation or listed as a branch in the official Company Register.
 
Austrian branches of foreign companies do not represent a useful form of organisation, however, and in addition to obtaining approval for registration a notarised translation of the relevant legal documents of the foreign company must be presented. All such branches of foreign firms in Austria are required to be separately organised, and must maintain their own records of account.