The core task of complaint management is to increase a company’s profitability and competitiveness by stabilizing endangered customer relationships. In the Austrian furniture market, retailers are confronted with strong competition in buyers’ markets, stagnating revenues and severe price wars. Consequently, customers mostly have multiple shopping options at hand and perceive comparably low switching costs. Taking into account this situation, furniture retailers have a particular interest in avoiding customer migration and focus on their relationships with unsatisfied customers. Thus, the objective of this thesis is to develop a B2C complaint management concept in the retail sector with special focus on XXXLutz. At the beginning of the master thesis, the industry subsector and its circumstances are examined. Types of complaints, special organizational characteristics in furniture retail and the strategic relevance are highlighted. Subsequently, the connection between customer satisfaction and complaint management are described, encompassing the reasons for complaints and the different modes of behavior in case of dissatisfaction. To meet the objective of the master thesis, the requirements and alignment possibilities of a complaint management concept are identified in the last theoretical chapter. There suitable complaint management strategies and respective direct and indirect process measures are presented and described in detail. Within the scope of the empirical examination and by means of explorative interviews and a quantitative survey, knowledge is gained regarding customers’ complaint behavior and expectations in relation to the company’s complaint handling. Using a detailed analysis, the four different complaint management strategies are evaluated and an ideal concept for the company XXXLutz is created. The concept is designed according to the direct and indirect process and includes a precise catalogue of measures. Finally, recommendations for further actions are defined and budgeted. The concept and recommendations serve as a basis for the implementation project of a complaint management concept.