Chartered Accountants - Variable Contribution Rates - Assessment See explanation of the designation of:

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.

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.

See General Information

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

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

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 and information on the contribution returns filed

• Official decision
  • EUR 14.30 federal fee

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

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