Not existing, because of open legal questions. Legislation about our business-model (with bitcoin being not a currency) is basically is non-existent, here.
We are working very hard in the background to make this a fully registered and legit company. There will be news about this topic, soon.
That's what you're saying for more than 2 years now! The Wirtschaftskammer will be able to tell you if your business model is legal in Austria - if it's not you can still register in a less restrictive jurisdiction (Luxembourg, Cyprus, Ireland, Gibraltar, Belize, Bermuda, Cayman Islands, BVI, Saint Kitts, ....).