The main objectives of this master thesis is to both understand the actual start-up environment in Austria; its main advantages and triggers as well as the most important barriers and set-backs that they face in both the creation process and the developing process. Once the context is cleared up, then the thesis is focused on developing an Opportunity Assessment Plan for six potential business ideas until finally one of the ideas is chosen to be developed with a full business plan via a simple scoring system. 66% of the business ideas are characterized by either internet connection portals or technology driven developments which is very coherent with Austrias start-up creation in the last decade. Moreover, once the idea is well developed in the business plan, the financial structured analysis will give the final conclusion to the business development and creation. The originality of this master thesis relies on the development of the idea while including the financial, cultural and economic environment of Austria.