Austrian Commercial Code (UGB)

Topic area:
Status: 27.10.2005 |
Archiviert
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)
Level 2
–
Level 3 / Other
–

Source: Austrian government, GBlÖ Nr. 86/1939 (dRGBl. S 219/1897 ), 1938