An Austrian company opens a liaison office, branch office or project office in India by applying through an authorised dealer bank under FEMA and the RBI's directions. A liaison office needs a profit-making record over the previous three years and a net worth of at least USD 50,000; a branch office needs five profitable years and USD 100,000. A liaison office cannot earn income in India. After approval, the office registers with the Registrar of Companies within 30 days.
- Document route
- Austrian notary, then apostille
- Time difference
- IST is 3.5 to 4.5 hours ahead
- Law
- FEMA BO/LO/PO Regulations 2016
- Applied to
- AD Category-I bank (Form FNC)
Branch & Liaison Office from Austria: how it works
We first test which form fits: a liaison office for market research and representation, a branch for trading or professional services the rules allow, or a project office for a specific contract won in India. Then we prepare the application with the Austrian company's documents: its Firmenbuch extract, articles, audited accounts and a banker's report. These are certified by an Austrian notary where needed and apostilled by the competent Austrian authority, with English translations of German documents. The board resolution and authorisation for the Indian representative are signed in Austria.
The authorised dealer bank reviews the application and, in most cases, approves it; certain sectors and applicants need RBI or government involvement. Once approved, we register the office with the Registrar of Companies, obtain PAN and TAN, and set up the bank account. Each year the office files an annual activity certificate and its accounts, and must stay within its permitted activities. Watch for liaison staff who start negotiating and signing sales, which risks a tax permanent establishment.
What clients in Austria should know
- Austrian annual accounts prepared under the Austrian Commercial Code are accepted for the net worth test, but the auditor's figures must be clear and translated.
- A project office suits Austrian contractors who win a specific Indian infrastructure or industrial contract, and it can remit surplus at the end of the project.
- If the Indian activity grows, converting to a subsidiary is often better than expanding a branch; we plan that transition with you.
Step by step from Austria
Video consultation
A call at a time that suits Austria, after we have read your documents.
Documents signed in Austria
Austrian notary, then apostille
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Austria where needed.
The full guide
This page covers what changes when you are in Austria. For the law, the documents and the step-by-step procedure, read our main page on Branch & Liaison Office, or see all services for clients in Austria and the Doing Business in India practice area.
Questions from clients in Austria
How long does approval take?
Typically several weeks after the bank receives a complete file, longer if the RBI or government must be consulted.
Can the liaison office invoice Indian customers?
No. It can only represent the Austrian company and promote its business. All contracts and invoices must be with the parent or another entity.
Can an Austrian manage the office from Vienna?
Yes, but you need an authorised representative in India for filings and dealings with authorities.