Chartered accountants - establishment of a branch office

General information

Establishment of a branch office must be reported to the Chamber of Tax Consultants and Accountants [Kammer der Steuerberater und Wirtschaftsprüfer] without delay.

Within four weeks of receiving such a report, the Chamber of Tax Consultants and Accountants must issue an official decision prohibiting the establishment of a branch office if the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017) are not met.

The Chamber of Tax Consultants and Accountants must issue an official decision prohibiting the exercise of chartered accountancy activities in a branch office under the Bilanzbuchhaltungsgesetz (BiBuG) if the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017) are not met.

Deadlines

Establishment of a branch office must be reported to the Chamber of Tax Consultants and Accountants without delay.

Within four weeks of receiving the report, the Chamber of Tax Consultants and Accountants must prohibit such establishment if the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz 2017 are not met.

Legal basis

Prerequisites

Holders of a professional licence are entitled to establish branch offices. The establishment of a branch office is subject to the following requirements: management of the branch office must be transferred to a person with a valid professional licence under the Chartered Accountants Act or under the Management Accountancy Act and with an office address in the Land where the branch office is located; this person must be employed by the owner of the branch office to practise chartered accountancy as the main occupation excluding any chartered accountancy activity/activities under the Management Accountancy Act for her/his own account and must hold the kind of professional licence that is needed for the activities performed in this branch office. If these requirements are not met, the exercise of chartered accountancy activities or activities under the Management Accountancy Act in a branch office must be prohibited.

If the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz 2017 are not met, the Chamber of Tax Consultants and Accountants will prohibit the establishment of a branch office.

Responsible department

Chamber of Tax Consultants and AccountantsGerman text [Kammer der Steuerberater und Wirtschaftsprüfer]

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