Establishment of a branch office must be reported to the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) without delay.

Within four weeks of receiving such a report, the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) must issue an official decision prohibiting the establishment of a branch office if the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz (WTBG) are not met.

The Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) must issue an official decision prohibiting the exercise of chartered accountancy activities in a branch office if the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz (WTBG) are not met.

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 WTBG and who 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 activities under the WTBG in a branch office must be prohibited. A holder of a professional licence is permitted to manage four branch offices at the most.

If the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz are not met, the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) will prohibit the establishment of a branch office.

Establishment of a branch office must be reported to the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) without delay.

Within four weeks of receiving the report, the Austrian Chamber of Tax Advisors and Public Accountants ( Kammer der Steuerberater und Wirtschaftsprüfer) must prohibit such establishment if the requirements defined in section 74 paragraph 2 of the Wirtschaftstreuhandberufsgesetz are not met.

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

Section 74 paragraph 2, 3 and 5 of the Wirtschaftstreuhandberufsgesetz (WTBG)

I have noted that the data provided by me, as well as any data received by the administration over the course of the preliminary investigation, will be automatically processed as per article 6, para. 1 lit. c and e of the General Data Protection Regulation in accordance with the underlying material laws of the legal process. Furthermore, I am aware that this is for the purpose of executing the legal procedure initiated by me, the granting of regulatory approval and also for the purpose of review. I have read the general information regarding: 

• the right to access, rectification, erasure, restriction of processing, withdrawal and objection, as well as on data portability
• the right to lodge a complaint with the Austrian data protection authority
• the responsibilities of the process controller and the data protection officer as per https://datenschutz.stmk.gv.at.

Federal Ministry of Labour and Economy

12 January 2024