Chartered accountants – Variable contribution rates – Assessment

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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.

Deadlines

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).

Required documents

Documents and information on the contribution returns filed

Costs and fees

  • Official decision
    • EUR 14.30 federal fee

Legal bases

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

Last update: 12 January 2024

Responsible for the content: Federal Ministry of Labour and Economy