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Chartered Accountancy Professions ( EU/ EEA Countries/Switzerland) - Establishment

General Information

EU/EEA nationals and Swiss nationals who are licensed to practice the profession of a chartered accountancy profession in their home countries may, under certain conditions, become established in Austria to practice their profession on Austrian territory.

Requirements

  • EU/EEA or Swiss nationality
  • The requesting party must have been licensed to work as a management accountant, commercial accountant or payroll accountant in his/her home country.
  • Compliance of the requirements regulated by section 8 paragraph 1 WTBG
  • Equivalent professional qualification
  • Public appointment by the competent authority

Deadline

No special deadlines need to be observed.

Competent Authority

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

Procedure

The request may be submitted personally, in writing or by e-mail to the competent authority.

Documents Required

  • Proof of identity;
  • Proof of nationality;
  • Certificate of qualification of the home member state which entitles the party to work as a professional of a chartered accountancy profession;
  • Certificates of the competent authority of the home member state (no more than three months old) stating that the requesting party;
    • is reliable;
    • has not been declared bankrupt;
    • complies with the code of conduct of his/her profession.
  • Certificate of the recognition of the professional qualification as defined by Article 11 lit c of the Directive 2005/36/EG on the recognition of professional qualifications;

Please note

The requesting party is to be publicly appointed by the competent authority if all requirements are fulfilled. It the professional qualifications are not equal to the requirements regulated by the WTBG, a qualification test can be taken by the requesting party.

Expenses

There are no fees and charges payable.

Additional Information

No additional information is available.

Legal Basis

Sections 2, 3 and 7 of the Wirtschaftstreuhandberufsgesetz (WTBG)

Expert Information

There is no expert information available.

To Form

Not applicable

last update: 18 January 2021

responsible for content: Federal Ministry for Digital and Economic Affairs