Switzerland) - Service Provider See explanation of the designation of:

Conditions

General information Explanation of this section

EU/EEA nationals and Swiss nationals who are licensed to practice the profession of a management accountancy profession in their home countries may, under certain conditions, be entiteled to provide temporary and occasional services regulated by sections 2 to 4 BiBuG in Austria.

Requirements Explanation of this section

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 management accountant, commercial accountant or payroll accountant 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 if providing services that are reserved for management accountants, commercial accountants or payroll accountants.

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 used in the official language of the host member state to avoid any mix up with Austrian management accounting professions regulated by the BiBuG.