Wenexus Consulting GmbH operates on the basis of Austrian business law (Gewerbeordnung 1994). Our Gewerbe „Unternehmensberatung einschließlich der Unternehmensorganisation" is governed by § 136 GewO in the version of Gewerberechtsnovelle 2017 and is a regulated trade (§ 94 Z 74 GewO).
Company information
Company
Wenexus Consulting GmbH
Fleischmarkt 14, office 5a
1010 Wien, Austria
Gewerbe
Unternehmensberatung einschließlich der Unternehmensorganisation
Regulated trade under § 94 Z 74 GewO
Registration details
- Firmenbuchnummer:
635890h - GISA-Zahl:
37528447
Legal framework
The activities of Wenexus Consulting GmbH as Unternehmensberatung are governed by the following legal acts:
- § 136 GewO 1994 - core paragraph on professional powers
- § 94 Z 74 GewO - definition of the trade
- § 29 GewO - determination of the scope of the trade licence
- § 365m GewO - activities in the area of anti-money-laundering
Berufsbild Unternehmensberatung (September 2023 version) — adopted by the Fachverbandsausschuss on 21.09.2023
The Berufsbild has legal force under § 29 GewO: for the determination of the scope of the trade licence, „the views and agreements of the relevant professional circles" are decisive (OGH 4 Ob 44/02b).
Gewerberechtsnovelle 2017
The principal changes were introduced by the Gewerberechtsnovelle 2017 (BGBl. I Nr. 94/2017), which extended the powers of representation for Unternehmensberater.
Core powers (§ 136 Abs. 3 GewO)
According to § 136 Abs. 3 GewO, Unternehmensberater are entitled to carry out the following activities:
Beratung in Angelegenheiten der Unternehmensgründung, -schließung und Betriebsübergabe
- Consulting on the formation of a company
- Consulting on the closure of a company
- Consulting on the transfer of a business
Sanierungs- und Insolvenzberatung
- Preparation of restructuring opinions (Sanierungsgutachten)
- Organisation of restructuring plans
- Review of restructuring plans
- Support during restructuring
VwGH Ra 2020/04/0039
20.07.2020Leading decision on the expansion of powers following Gewerberechtsnovelle 2017:
„§ 136 Abs. 3 Z 3 GewO 1994 berechtigt Unternehmensberater nunmehr ausdrücklich zur „berufsmäßigen Vertretung", weshalb sich die Auftraggeber auch der Unternehmensberater als bevollmächtigte Vertreter zur Umsetzung der von ihnen erarbeiteten Konzepte und Problemlösungen bedienen können."
Translation: Clients may use business consultants as authorised representatives to implement the concepts and solutions they have developed.
Full text of the decision (RIS)OGH 4 Ob 44/02b
13.03.2002Representation in insolvency proceedings:
„Das Gewerbe der Unternehmensberater umfasst laut OGH auch die Vertretungsbefugnis bei Insolvenzverfahren, sofern keine Anwaltspflicht besteht."
Translation: The trade of the business consultant also includes the right of representation in insolvency proceedings, provided no mandatory lawyer requirement applies.
Detailed overview of the decisionScientific doctrine: Potacs ÖZW 2018
Univ.-Prof. Dr. Dr. Michael PotacsAuthoritative scientific article which is cited by VwGH in decision Ra 2020/04/0039:
„Zur Vertretungsbefugnis von Unternehmensberatern gemäß § 136 Abs. 3 GewO" — substantiates the concept of „zweckentsprechend" (fit for purpose): the power of representation extends as far as is fit for purpose for exercising the granted authority.
Österreichische Zeitschrift für Wirtschaftsrecht 2018, 74-81LG Klagenfurt 70 Cg 2/19t
26.09.2019Representation:
„Die Vertretung von Mandanten durch Unternehmensberater vor Behörden und Verwaltungsgerichten auf Grundlage des § 136 Abs. 3 Z. 3 GewO verstößt nicht gegen § 8 RAO."
Translation: Representation of clients by business consultants before authorities and administrative courts on the basis of § 136 Abs. 3 Z. 3 GewO does not violate § 8 RAO (Lawyers Act).
The court relied on the expert opinion of Univ.-Prof. DDr. Michael Potacs and confirmed the right of Unternehmensberater to professional representation.
Full text of the decision (PDF)Permitted in the context of a consulting project:
- Analysis of legal aspects in restructuring, formation/sale of a company
- Treatment of corporate-law issues within restructuring
- Representation in administrative proceedings concerning Betriebsanlagen
Right to provide legal consulting within a project context
Under the Berufsbild Unternehmensberatung WKO 2023, business consultants are entitled to incorporate legal consulting into their activities within the context of consulting projects.
„Unternehmensberater:innen dürfen im Kontext ihres Berechtigungsumfanges auch die Rechtsberatung miteinbeziehen."
Translation: „Business consultants are entitled, in the context of the scope of their authorisation, to also include legal consulting."
Legal force: The Berufsbild has legal force under § 29 GewO — for the determination of the scope of the trade licence, „the views and agreements of the relevant professional circles" are decisive (OGH 4 Ob 44/02b).
Permitted in the context of a consulting project:
- Legal analysis within M&A and restructuring
- Corporate-law issues during restructuring
- Representation in administrative proceedings (VwGH Ra 2020/04/0039)
- Representation in insolvency proceedings (without Anwaltszwang) (OGH 4 Ob 44/02b)
- Representation before administrative courts (without Anwaltszwang)
- Representation in administrative criminal cases (where closely related to the project)
Important limitation: Legal consulting is never a stand-alone service and is not in the foreground at our company — only within the context of a specific business project (client engagement).
Additional powers (§ 365m GewO)
Subject to compliance with anti-money-laundering rules, Unternehmensberater are entitled to the following activities:
Gründung von Gesellschaften
Formation of companies or other legal entities
Leitungsfunktion
Acting as managing director of a company
Gesellschaftssitz
Provision of the official registered seat of a company
Treuhänder
Acting as trustee
Nomineller Anteilseigner
Acting as nominee shareholder
Areas of activity
Limitations of authority
Under Austrian law, certain activities are reserved to other professions.<br/>Wenexus Consulting GmbH observes these limitations and does not professionally exercise activities reserved to lawyers or other professions, in particular:
RAO (Rechtsanwaltsordnung)
Lawyers' monopoly - § 8 Abs. 1 and 2 RAO
The power of comprehensive professional representation of parties is reserved to lawyers.
WTBG 2017
Wirtschaftstreuhändervorbehalt - § 2 WTBG
Steuerberatung, Rechnungslegung and Lohnverrechnung are reserved to Steuerberater.
Wirtschaftsprüfer
Auditor monopoly - § 3 WTBG 2017
Pflichtprüfungen and Jahresabschlussprüfungen are reserved to Wirtschaftsprüfer.
What is NOT part of our authority
Our activities do NOT include the following services reserved to other professions:
Steuerberatung (§ 2 WTBG 2017)
- Preparation of tax returns (Steuererklärungen)
- Financial bookkeeping (pagatorische Buchhaltung)
- Payroll (Lohnverrechnung)
- Preparation of annual financial statements (Jahresabschluss)
- Representation before the tax authority (Finanzamt)
Rechtsberatung (RAO)
- Umfassende berufsmäßige Parteienvertretung
- Gerichtliche Vertretung (court representation)
- Independent legal consulting as a stand-alone service
- Vertragsgestaltung outside the context of a consulting project
Wirtschaftsprüfung (§ 3 WTBG 2017)
- Mandatory audits under law (gesetzliche Pflichtprüfungen)
- Annual financial-statement audits (Jahresabschlussprüfung)
- Bestätigungen requiring an independent auditor
Important clarification
All our consulting services are provided exclusively within the scope of authority defined by § 136 GewO 1994 and the Berufsbild Unternehmensberatung (September 2023 version) of Fachverband UBIT WKO.
Legal and tax consulting: Under the Berufsbild Unternehmensberatung WKO 2023, we may include legal and tax aspects in our consulting projects, but exclusively in direct connection with a specific project (a client engagement). Such aspects are never a stand-alone service and do not take centre stage.
Important: Where specialised services of a Steuerberater, Rechtsanwalt or Wirtschaftsprüfer are required, we advise our clients to consult the relevant professionals. Where appropriate, we can recommend specialists with whom we maintain partnership relationships.
Sources
Legislation
- § 136 GewO 1994Powers of Unternehmensberater
- Unternehmensberatungs-VerordnungBGBl. II Nr. 94/2003
- RIS RechtsinformationssystemAustria's official legal database
Case law
- VwGH Ra 2020/04/003920.07.2020 — representation
- OGH 4 Ob 44/02b13.03.2002 — insolvency proceedings
- OGH 4 Ob 26/03g24.06.2003 — limits of authority
- LG Klagenfurt 70 Cg 2/19t26.09.2019 — representation before administrative courts
WKO and scientific literature
- Berufsbild Unternehmensberatung 2023Official professional profile of the WKO
- Vertretungsrechte (WKO)Rights of representation
- Potacs M., ÖZW 2018Scientific article on powers
This analysis is based on the current legal sources as of January 2026. The principal changes were introduced by the Gewerberechtsnovelle 2017 (BGBl. I Nr. 94/2017).