Chartered Accountancy Professions (EU/EEA Countries/Switzerland) - Service Providers

Experteninformation

No expert information is available.

Fristen

No special deadlines need to be observed.

general information

Bürgerinnen/Bürger aus EU-/EWR-Staaten oder der Schweiz sind unter bestimmten Voraussetzungen berechtigt, vorübergehend und gelegentlich Dienstleistungen, die den Berechtigungsumfängen der Wirtschaftstreuhandberufe gemäß den §§ 2 und 3 WTBG zuzuordnen sind, zu erbringen.


Rechtsgrundlagen

Sections 2, 3 and 6 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017)

Verfahrensablauf

A registration at the competent authority is not necessary.

Voraussetzungen

  • 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

The provider of services is obliged to perform her/his services under the professional titel of her/his host member state. The professional titel has to be runned in the official language of the host member state to avoid any mix up with Austrian chartered accounting professions regulated by the WTBG.

Zuständige Stelle

Austrian Chamber of Tax Advisors and Public Accountants German text (Kammer der Steuerberater und Wirtschaftsprüfer)

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