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

Erforderliche Unterlagen

Not applicable

Experteninformation

No expert information is available.

Fristen

No special deadlines need to be observed.

general information

EU/EEA nationals and Swiss nationals who are licensed to practice the profession of a management accountancy profession in their home countries may, under certain conditions, be entiteled to provide temporary and occasional services regulated by sections 2 to 4 BiBuG in Austria.

Kosten

Not applicable

Rechtsgrundlagen

Sections 2 to 4 and 71 of the Bilanzbuchhaltungsgesetz (BiBuG)

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 management accountant, commercial accountant or payroll accountant 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 if providing services that are reserved for management accountants, commercial accountants or payroll accountants.

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 used in the official language of the host member state to avoid any mix up with Austrian management accounting professions regulated by the BiBuG.

Zum Formular

There is no form available.

Zusätzliche Informationen

Not applicable

Zuständige Stelle

The President of the Austrian Federal Economic Chamber/Office of the Management Accountancy Authority (→ WKO) German text (Der Präsident der Wirtschaftskammer Österreich/Geschäftsstelle Bilanzbuchhaltungsbehörde)

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