Chartered Accountancy Professions (EU/EEA Countries/Switzerland) - Establishment See explanation of the designation of:

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.

• 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

No special deadlines need to be observed.

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

• 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;

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.

There are no fees and charges payable.

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

Not applicable

No additional information is available.

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