29 January 2018 / Mag. Markus PEIER

The offer of an activity forming the subject-matter of a trade to a wider group of persons must be regarded as the pursuit of the trade. Therefore, where a trade licence is required for the pursuit of the activity, the same applies to the mere offering of that activity.

The offer of a commercial activity in this sense is fulfilled if an announcement addressed to a wider group of persons is likely to give the public the impression that a commercial activity falling within the scope of the announcement is being carried out (VwGH 25 February 2004, 2002/04/0069).

Der Verwaltungsgerichthof hat in seiner unten zitierten Entscheidung festgehalten, dass es für die Ankündigung nicht darauf ankommt, dass diese an einen größeren Kreis von Personen gerichtet ist, sondern dass die Ankündigung grundsätzlich für die gesamte Öffentlichkeit zugänglich ist.

Since the affixing of a company board (even unobtrusive) with a corresponding reference to a specific activity, which is the subject of a trade, constitutes a corresponding announcement, the entry in the open company register is also aimed at a wider circle of persons.

Tip: Therefore, only those activities for which a corresponding trade licence exists or for which a trade licence is not required should be included in the business register. Otherwise there is a risk of administrative penalties.

Decision of the Administrative Court: 2016/04/0098-3 of 23 November 2016.