Management Accountancy Professions – Branch Office

Description of the subject matter

Establishment of a branch office must be reported to the competent authority without delay. The competent authority has to maintain a register where the branch office is entered. If a branch office is closed, it has to be removed from the register.


The establishment of a branch office must be reported without delay.

Competent authority

The President of the Austrian Federal Economic Chamber/Office of the Management Accountancy AuthorityGerman text [Der Präsident der Wirtschaftskammer Österreich/Geschäftsstelle Bilanzbuchhaltungsbehörde]

Legal basis

Section 35 of the Bilanzbuchhaltungsgesetz 2014 (BiBuG 2014)

Expert information

No expert information is available.


Management accountancy professions – branch office – establishmentGerman text

Last update: 11.09.2019

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  • Federal Ministry for Digital and Economic Affairs

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