• Gen (Genossenschaft; types: Erwerbs- und Wirtschaftsgenossenschaft): ≈ cooperative
• Privatstiftung: ≈ private foundation
• Verein: ≈ nonprofit association
• European business entities
• e.U. (eingetragenes Einzelunternehmen): ≈ sole trader (UK), sole proprietorship (US)
• Kapitalgesellschaften: ≈ companies
  • AG (Aktiengesellschaft): ≈ plc (UK). Minimum capital €70,000.
  • GmbH (Gesellschaft mit beschränkter Haftung): ≈ Ltd. (UK). Minimum capital €35,000.
• Personengesellschaften: ≈ partnerships
  • 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.
• Obsolete:
  • Erwerbsgesellschaft: small-sized partnerships (not qualifying as OG or KG, respectively. Converted into OGs or KGs as of 1. 1. 2007)
    • OEG (Offene Erwerbsgesellschaft): small general partnership
    • KEG (Kommanditerwerbsgesellschaft): small limited partnership

See also help.gv.at (Austrian government site, in German)