Reshoring of manufacturing facilities has been rising worldwide in recent years, just like the studies of the main factors which lead to backshoring to the home country. Particularly with regard to constantly changing environmental conditions in the fast-paced economy, the appropriate location decision is highly relevant for every manufacturing company. However, the number of academic research conducted on this topic is manageable in Austria. Especially small and medium-sized enterprises have been ignored by research facilities. The goal of this master thesis is to diminish this academic void by analyzing various factors which promote reshoring to Austria together with the challenges of location decisions in the future, particularly relating to small and medium-sized enterprises. The first part of this paper represents an introduction of the topic as well as definitions. The current state of research on this topic has been illustrated additionally in the main chapter. The second part of the master thesis contains the empirical analysis together with the empirical findings which were performed with guided interviews of experts on this theme. The results will show that reshoring is currently not prevailing in Austria which could be a consequence of the limited amount of offshoring companies in Austria. Nevertheless, quality issues are the main reason for an Austrian manufacturing company to reshore their facilities. Tax concession as well as the reduction of the associated employer outlay could force Austrian companies to move back to Austria. Rising wages as well as low transport costs are actual hardly any reason for reshoring to Austria. The main uncertainty in the future for Austrian companies will be the developments of the European Union which could lead to difficulties at the location decision.