@Taskmaster001 I'm not sure how much is Austria checking things for foreign residents but I know of people who were self-employed in Romania (lump sum tax for IT which is gone now) and were physically working in the Czech Republic in an office as a contractor for year and had no issues or remotely for years in various EU countries so while not really 'by the books' your using a friend to form a company may work well for a few years assuming that you have a card in your friend's name to use the money. I'm not saying it's a good idea but I've heard of people doing similar things.