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Gen (Genossenschaft; types: Erwerbs- und Wirtschaftsgenossenschaft): ≈ cooperative

e.U. (eingetragenes Einzelunternehmen): ≈ sole trader (UK), sole proprietorship (US)

AG (Aktiengesellschaft): ≈ plc (UK). Minimum capital €70,000.

GmbH (Gesellschaft mit beschränkter Haftung): ≈ Ltd. (UK). Minimum capital €35,000.

unincorporated (i.e. unregistered and without legal personality):

stG (stille Gesellschaft): ≈ partnership by estoppel (i.e., no partnership agreement)

GesbR (Gesellschaft des bürgerlichen Rechts): ≈ partnership by contract (i.e., formed by partnership agreement); statutes and regulations concerning Austrian companies, especially with regards to the companies register (Firmenbuch), do not apply.

incorporated (i.e. registered and with legal personality):

OG (offene Gesellschaft): ≈ general partnership

KG (Kommanditgesellschaft): ≈ limited partnership

GmbH & Co. KG: KG in which a GmbH is the general partner.