Austrian Commercial Code (UGB)

Topic area:
Status: 27.10.2005 |
Archived
Key words:
Local GAAP, Corporate Law, Main version
Initiative
Official name
Bundesgesetz über besondere zivilrechtliche Vorschriften für Unternehmen (Unternehmensgesetzbuch – UGB)
Type
Act/Law
Level 1
Initiator
Austrian government
Submitted
Doc. code
GBlÖ Nr. 86/1939 (dRGBl. S 219/1897 )
Summary
Status
Status

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Current version
Final version
24.12.1938
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Minimum Taxation Reform Act and Minimum Taxation Act (MinBestRefG, MinBestG) (binding, Main version, Amendment, AT)
Societal Digitisation Act 2022 - GesDigG 2022 (binding, Amendment, AT)
Overall Reform of the Execution Law (GREx) (binding, Amendment, AT)
Law to change Stock Corporation Law 2019 – AktRÄG 2019 (binding, Amendment, AT)
Anti-Gold-Plating-Law 2019 (binding, Amendment, AT)
Payment Services Act 2018 (binding, Main version, Amendment, AT)
Sustainability and Diversity Improvement Act (binding, Amendment, AT)
Consumer Protection Act (binding, Main version, AT)
Cooperative Law Amendment Act 2024 - GenRÄG 2024 (binding, Amendment, AT)
Level 2
UGB Threshold Values Regulation (binding, Amendment, AT)
Level 3 / Other
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Source: Austrian government, GBlÖ Nr. 86/1939 (dRGBl. S 219/1897 ), 1938