Chartered accountancy professions (EU/EEA countries/Switzerland) - Service providers

Austrian Chamber of Tax Advisors and Public Accountants (→ KSW) ^{German text}

No special deadlines need to be observed.

EU/EEA nationals who are licensed to practice the profession of a chartered accountancy profession in their home countries may, under certain conditions, be entiteled to provide temporary and occasional services regulated by sections 2 to 3 WTBG in Austria.

Sections 2, 3 and 6 of the Wirtschaftstreuhandberufsgesetz (WTBG)

A registration at the competent authority is not necessary.

• EU/EEA or Swiss nationality;
• an establishment in another EU/EEA member state or in Switzerland;
• The requesting party must have been licensed to work as a tax consultant or statutory auditor in her/his home country. If the profession is not regulated in the host country, the requesting party has to proof, that she/he praticed in the profession for at least one year during the last ten years;
• a pecuniary damage liability insurance

The service providor has to inform the service recipient when concluding the contract:

• Her/his registration number from the competent authority of her/his host member state;
• Name and Address of the competent authority;
• Occupational titel or certificate of qualification;
• The purchase tax identification number
• Details about the coverage of her/his pecuniary damage liability insurance