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Austria eingetragener Kaufmann

What does "eingetragener Kaufmann / eingetragene Kauffrau" (e.K.) mean?

An eingetragener Kaufmann (e.K.) is a sole trader or individual entrepreneur who has registered their business in the Firmenbuch. Unlike a GmbH or AG, there is no separate legal entity – the owner is personally and fully liable for all business obligations. It is roughly comparable to a US sole proprietorship, but with the added requirement of formal registration in the Commercial Register once the business exceeds certain size thresholds.

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