No fees or taxes are incurred.
Basically, business activities in a branch office may cease at any time.
The report must be received by the trade authority no later than the day on which business ceases in an additional location.
If the holder of a trade licence fails to report cessation 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 2,189 Euro.
Cessation of activities in an additional place of business (branch office) must be reported to the competent trade authority.
The reported cessation of activities forms the basis for deleting the entry of this place of business in the Austrian Business Licence Information System (GISA).
Sections 46 , 345 of the Gewerbeordnung 1994 (GewO 1994)
Trade – additional place of business – cessation of business activitiesGerman text Necessary for online procedure: GISA-number (e.g. 123456/g/06/07 – can be found in the GISA extract and in notifications sent by the trade authority), companies register number or social security number
Cessation of activities in 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:
No special documents are necessary.