I can't comment on whether Austria might be inclined toward unusual interpretations of the law, but the concept of a "person" is deeply imbedded in US legal tradition, and can have many different meanings.

The early US Supreme Court, under John Marshal as Chief Justice beginning in 1801, is credited with establishing and intrenching the concepts, that I'll state somewhat tritely:

1. Only a person can have rights (and be subject to the law).

2. An organization or association of persons can be a "person" in and of itself, if such an association is recognized by the law.

i.e. John Marshal "formalized" the US concept of corporations (and partnerships) in the form that they usually are observed in US law.

(Too bad he's been so thoroughly forgotten by the current lawmakers and administrators.)

Bernard Schwartz, A History of the Supreme Court is a good (albeit perhaps somewhat boring) summary, particularly of John Marshall's years.

John