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

table of content

General information

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.

Please note

Swiss nationals and EU/EEA nationals are deemed to be equivalent concerning licensing to practice their professions.

Requirements

  • 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

Please note

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.

Deadlines

No special deadlines need to be observed.

Competent authority

Procedure

A registration at the competent authority is not necessary.

Legal bases

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

Last update: 12 January 2024

Responsible for the content: Federal Ministry of Labour and Economy