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Chartered Accountants – Variable Contribution Rates – Assessment

General Information

The Austrian Chamber of Tax Advisors and Public Accountants (Kammer der Steuerberater und Wirtschaftsprüfer) is entitled to verify the contribution returns filed by their members. In this context, the members are obliged to provide the information and documents necessary to verify the contribution returns.

Please note

If a member fails to fulfil these obligations, the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) must estimate the contribution rate of the member concerned and issue an official decision on such an estimate.

Requirements

See General Information

Deadline

Members are obliged to submit their VAT return annually, within a month after requested by the chamber.

Competent Authority

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

Procedure

The competent authority issues an official decision on assessment of the variable contribution rates.

Please note

The party concerned may appeal against such assessment. Appeals will be decided by the Board of the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer).

Documents Required

Documents and information on the contribution returns filed

Expenses

  • Official decision
    • EUR 14.30 federal fee

Legal Basis

Section 175 paragraph 8 to 10 of the Wirtschaftstreuhandberufsgesetz (WTBG)

Expert Information

There is no expert information available.

last update: 18 January 2021

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