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Four Authorisations, and Who May Lawfully Keep Your Books

Two acts, not one. Different authorities, different registers, different penal provisions.

Updated 18 September 2026. Every provision below carries its paragraph and the date the version cited took effect.

Keeping a company's books, running its payroll and advising it on tax are licensed activities in Austria, and there are four authorisations rather than one. The four come from two acts, each with its own machinery: the Wirtschaftstreuhandberufsgesetz 2017 for the Steuerberater, and the Bilanzbuchhaltungsgesetz 2014 for the Bilanzbuchhalter, the Buchhalter and the Personalverrechner. Two acts, two appointing bodies, two registers, two penal provisions. The risk of getting it wrong sits with the client, because BAO § 84 obliges the tax authority to reject a representative who is not entitled and strips effect from what that person files afterwards. For the profession itself, see what an Austrian tax adviser actually does for a foreign owner; this article is the machinery around all four.

  • Two acts, two authorities, two registers
  • What the tax office must do, and what it does to your filings
  • Outside the tax office the test is a different one
  • Checking the entitlement is two searches, not one
  • Who the authority actually is
  • Each act carves the other one out
  • Both acts punish the offer, and the ceilings differ
  • Alive, dormant, revoked, deleted
  • What this page does not do, and does not offer
  • Sources
  • Questions
Two closed folders lying side by side on a bare desk.

Two acts, two authorities, two registers

The four are usually set out as a list of activities, which answers "may this person run my payroll" and not "how do I check". The activities overlap. The machinery behind them does not. WTBG 2017 § 4 and BiBuG 2014 § 5 each leave the other act's professions untouched, so the two systems run in parallel rather than in a hierarchy: a person appointed under one is invisible in the other's register, and an absence there reads exactly like holding nothing.

Steuerberater and WirtschaftsprüferBilanzbuchhalter, Buchhalter and Personalverrechner
The actWirtschaftstreuhandberufsgesetz 2017, BGBl. I Nr. 137/2017Bilanzbuchhaltungsgesetz 2014, BGBl. I Nr. 191/2013
What confers the entitlementpublic appointment of a natural person, or recognition of a firm, by the Kammer der Wirtschaftstreuhänder (WTBG § 5 Abs. 2 and Abs. 3)public appointment of a natural person, or recognition of a company, by die Behörde, the authority (BiBuG § 6 Abs. 2 and Abs. 3)
Who that body isthe chamber itself, a public-law corporation seated in Vienna (WTBG § 151 Abs. 2)the President of the Wirtschaftskammer Österreich, acting in the delegated sphere and bound by ministerial instruction (BiBuG § 63 Abs. 1)
The registera list of ordinary members ordered by professional group, kept by the chamber (WTBG § 173 Abs. 1 Z 1)a register kept at the authority, into which holders are entered of its own motion (BiBuG § 26 Abs. 2, § 31 Abs. 2 and § 63 Abs. 4)
What the act says about public accessthe lists are to be laid open at the chamber für jedermann zugänglich zur öffentlichen Einsicht, accessible to anyone, and carry three prescribed fields (§ 173 Abs. 2)no general right of inspection is stated. Two narrower publication duties are: the start and end of a dormancy are published in the register (§ 41 Abs. 5), and § 59 is headed with both words, Streichung, deletion, and Veröffentlichung, publication
Practising or offering without itan administrative offence, fine up to EUR 20,000 (WTBG § 124 Abs. 1 Z 1)an administrative offence, fine up to EUR 20,000 (BiBuG § 61 Abs. 1 Z 1)
What a provider established abroad owes yousix disclosures, provably, at the latest at contract (WTBG § 6 Abs. 4), with failure penalised by § 124 Abs. 1 Z 5the same six disclosures in the same words (BiBuG § 71 Abs. 4), with failure penalised by § 61 Abs. 1 Z 6
Who prosecutesthe district administrative authorities (§ 124 Abs. 2)the district administrative authorities (§ 61 Abs. 4)

WTBG 2017 in the version in force from 16 September 2017, except § 6, in force from 19 February 2026 as amended by BGBl. I Nr. 6/2026; BiBuG 2014 §§ 5, 26 and 41 in the versions in force from 1 January 2014 and 16 September 2017, and §§ 61 and 63 in force from 22 July 2020 as amended by BGBl. I Nr. 66/2020. Which activities each of the four may perform is the subject of the accounting, payroll and tax adviser pages, and is deliberately not repeated here.

What the tax office must do, and what it does to your filings

This is the sentence that makes the question the client's problem rather than the provider's, and it is two paragraphs long in full.

(1) Die Abgabenbehörde hat solche Personen (Personengesellschaften) als Bevollmächtigte abzulehnen, die die Vertretung anderer geschäftsmäßig, wenn auch unentgeltlich betreiben, ohne hiezu befugt zu sein. Gleichzeitig ist der Vollmachtgeber von der Ablehnung in Kenntnis zu setzen.

(2) Das von einer abgelehnten Person (Personengesellschaft) in Sachen des Vollmachtgebers nach der Ablehnung schriftlich oder mündlich Vorgebrachte ist ohne abgabenrechtliche Wirkung.

BAO § 84, BGBl. Nr. 194/1961 as amended by BGBl. I Nr. 9/2010, in force since 14 January 2010. Four things in it repay slow reading.

It is a duty, not a discretion. The authority hat ... abzulehnen, has to reject. Nothing turns on whether the filing was any good.

Charging nothing is not a defence. The test is representation conducted geschäftsmäßig, on a business basis, wenn auch unentgeltlich, even free of charge. A group finance team abroad helping out for nothing is inside those words, not outside them.

You are told. The second sentence of Abs. 1 requires the principal to be notified at the same time.

The consequence runs forwards. Abs. 2 attaches its nullity to what the rejected person submits nach der Ablehnung, after the rejection, in writing or orally. It does not reach back and unwind a year of filings. It is worse in a quieter way: from the rejection onward the submissions do not count, and nothing in § 84 stops the deadline they were meant to meet. What that deadline is for the company's own return belongs to the Austrian corporate tax calendar.

Outside the tax office the test is a different one

The Bundesabgabenordnung governs the tax authorities. Everything else a company deals with, the trade authority, the district administrative authority, the Bilanzbuchhaltungsbehörde itself, runs on the Allgemeines Verwaltungsverfahrensgesetz, whose version of the rule is not a copy.

AVG § 10 Abs. 3, BGBl. Nr. 51/1991 as amended by BGBl. I Nr. 58/2018, in force since 1 August 2018, provides that persons who without authority conduct the representation of others zu Erwerbszwecken, for gain, are not to be admitted as representatives. Set the two side by side and the tax code is the wider of the pair: it says geschäftsmäßig, wenn auch unentgeltlich where the administrative code says for gain.

One more sentence of AVG § 10 matters. Under Abs. 1, where a person entitled to professional party representation appears, invoking the power of attorney granted to them replaces the documentary proof of it. The BiBuG polices the abuse of that privilege: § 62 applies the disciplinary provisions of the Wirtschaftstreuhandberufsgesetz by analogy where a Bilanzbuchhalter falsely invokes such a power of attorney before the federal tax authorities.

Checking the entitlement is two searches, not one

01

Ask which of the four, and get it in writing.

The acts name them and nothing else. WTBG 2017 § 1 creates the Steuerberater and the Wirtschaftsprüfer; BiBuG 2014 § 1 creates the Bilanzbuchhalter, the Buchhalter and the Personalverrechner. "Accountant" is not among them and has no fixed Austrian meaning.

02

If the answer is Steuerberater or Wirtschaftsprüfer, the chamber's list is the check.

Its third prescribed field is the one people skip: the type of authorisation, including whether an entitlement to independent practice exists (WTBG 2017 § 173 Abs. 2 Z 3), so an entry is not a yes or a no. The directory is described on what an Austrian tax adviser actually does for a foreign owner.

03

If the answer is one of the other three, that list will not have them.

They are appointed under a different act and recorded elsewhere: BiBuG 2014 § 63 Abs. 4 obliges the authority to keep a register, and §§ 26 Abs. 2 and 31 Abs. 2 enter appointed persons and recognised companies in it of its own motion. The Wirtschaftskammer Österreich publishes it as the register of the Bilanzbuchhaltungsbehörde. Opened on 18 September 2026, it searches by name, district or place, province and profession, and returns all holders: an active authorisation appears with the professional seat and the authorisation, a dormant one with the name and the authorisation in brackets and nothing else. It is in German and renders only in a browser.

04

If the provider is established abroad, the statute hands you the check unasked.

A cross-border provider must inform the recipient, provably and at the latest when the contract is concluded, of six things: the register they are entered in with their registration number, the competent supervisory authority, the chambers they belong to, their professional title or qualification, their VAT identification number and their indemnity cover. Both acts say it in the same words (WTBG 2017 § 6 Abs. 4; BiBuG 2014 § 71 Abs. 4), and giving it incompletely, or not at all, is itself an offence under WTBG § 124 Abs. 1 Z 5 and BiBuG § 61 Abs. 1 Z 6. Both routes are open only vorübergehend und gelegentlich, temporarily and occasionally, and both require the home-state title in the home state's language.

A laptop on a desk showing a generic search form with two empty fields.
Two registers answer for four authorisations, and each is silent about the other's holders.

WTBG 2017 § 173 and BiBuG 2014 § 63

startThe provider names an authorisationFive words exist in the two acts. „Accountant“ is not one of them.

side branch · established abroadSix disclosures are owed to you before the contractThe register and registration number, the supervisory authority, the chambers, the professional title, the VAT identification number and the indemnity cover. WTBG § 6 Abs. 4 and BiBuG § 71 Abs. 4, in identical words.

Steuerberater or Wirtschaftsprüfer →

List of ordinary members of the Kammer der Wirtschaftstreuhänder

WTBG 2017 § 173 Abs. 1 Z 1, laid open to anyone under Abs. 2

  • field 1the name or the firm
  • field 2the professional seat or principal residence
  • field 3the type of authorisation, and whether independent practice is permitted
Bilanzbuchhalter, Buchhalter or Personalverrechner →

Register kept by the Bilanzbuchhaltungsbehörde

BiBuG 2014 § 63 Abs. 4, entered of the authority's own motion under §§ 26 Abs. 2 and 31 Abs. 2

  • activename, professional seat, authorisation
  • dormantname and authorisation in brackets, and nothing else

in both armsNeither register contains the other's holders, so an absence from one of them is not an answer.

The question is not "is this person licensed" but "under which act", because the answer decides which register is capable of holding the answer.

Who the authority actually is

The word the Bilanzbuchhaltungsgesetz uses throughout is die Behörde, the authority, and it defines it in one sentence. Under BiBuG 2014 § 63 Abs. 1 the tasks the act regulates are carried out by the Wirtschaftskammer Österreich in the delegated sphere, and in carrying them out the President of the Wirtschaftskammer Österreich is the authority within the meaning of the act, bound by the instructions of the competent federal minister and able to authorise staff to sign on his behalf. Abs. 3 makes the AVG the procedural law it applies.

So the body that appoints, registers, suspends and deletes an Austrian bookkeeper is the chamber of commerce wearing a public authority's hat, and the three professions are at the same time members of that chamber (§ 66).

The register is fuller than the entry a reader sees. Abs. 4 borrows the data catalogue Gewerbeordnung 1994 §§ 365a and 365b set for the trade registers, and adds every appointment, dormancy notice, resumption, suspension and its lifting, branch opening and closing, and every lapse of the entitlement. Abs. 5 requires each of those events to go to the chambers and to the social insurance institution for the self-employed, unprompted and immediately.

Each act carves the other one out

A reservation is only half the map, and both acts draw the other half. They are nearly the same list read from the two ends.

Group left untouchedWirtschaftstreuhandberufsgesetz 2017 § 4 Abs. 1Bilanzbuchhaltungsgesetz 2014 § 5 Abs. 1
LawyersZ 1Z 1
Patent attorneysZ 2Z 2
NotariesZ 3Z 3
Steuerberaterthe act's own professionZ 4
Wirtschaftsprüferthe act's own professionZ 5
Authorities and public-law corporations, so far as they give help or assistance in tax matters within their remitZ 4Z 6
Cooperative audit federations and the savings bank audit office, for their assigned audit and advisory tasksZ 5Z 7
Trade licence holders, GewerbetreibendeZ 6Z 8
ZiviltechnikerZ 7Z 9
Statutory professional representations, helping their own members in administrative fiscal penal proceedingsZ 8Z 10
Those practising a Bilanzbuchhaltung professionZ 9the act's own professions

WTBG 2017 § 4 Abs. 1, in force from 16 September 2017, and BiBuG 2014 § 5 Abs. 1, in force from 1 January 2014. Each list is a carve-out from its own act only: that act is not what stops the group, and each group's scope is set by its own law. BiBuG § 5 Abs. 2 adds that a court may still call on sworn experts in book and account matters who hold none of these authorisations, and that being called on gives them no entitlement to take on other clients.

Both acts punish the offer, and the ceilings differ

The verb is the same in both, and it is not "practise". WTBG 2017 § 124 Abs. 1 Z 1 reaches a person who practises a Wirtschaftstreuhandberuf independently or offers, anbietet, an activity listed in §§ 2 and 3 without the necessary authorisation. BiBuG 2014 § 61 Abs. 1 Z 1 reaches a person who independently practises or offers one listed in §§ 2 to 4 without it. Both carry a fine of up to EUR 20,000 and both leave prosecution to the district administrative authorities. The advertisement is the conduct; no client need ever be taken on.

Three further ceilings sit in the BiBuG, and EUR 20,000 is not the highest of them.

  • EUR 30,000, the highest in the act, for failing to inform the authority at once, or to give the information or hand over the documents it asks for, contrary to the reporting duty § 61 Abs. 2 names.
  • EUR 5,000 for repeatedly breaching the duty to prove continuing professional development (§ 61 Abs. 3). The duty is § 33 Abs. 3: at least 30 teaching units a year for a Bilanzbuchhalter and 15 per authorisation for a Buchhalter or a Personalverrechner, evidenced on request.
  • EUR 20,000 again for the professional title, where the two acts are not symmetrical. WTBG § 124 Abs. 1 Z 2 penalises unauthorised use of a § 73 title generally; BiBuG § 61 attaches its title penalty only to the cross-border duty in § 71 Abs. 3.

Alive, dormant, revoked, deleted

A name in a register is the beginning of the check, not the end of it: an entitlement has more than two states, and the field beside the name is what tells them apart.

It starts with five conditions. BiBuG 2014 § 7 Abs. 1 makes public appointment conditional on full capacity to act, special trustworthiness, orderly financial circumstances, a current professional indemnity insurance and a professional seat. § 8 defines trustworthiness negatively, by unspent convictions.

Dormancy is a formal state, not an absence. BiBuG 2014 § 41 Abs. 1 lets a holder temporarily give up the right to practise independently; Abs. 2 requires immediate written notice, effective no earlier than the day it reaches the authority; Abs. 3 releases the holder from maintaining the indemnity insurance while it lasts; and Abs. 5 obliges the authority to publish the start and the end of it in the register without delay. That duty is why the register shows a dormant authorisation at all.

Coming back is not automatic. Ending a dormancy is notified with the evidence that the § 7 Abs. 1 conditions are met again (Abs. 4), and the authority must prohibit resumption where that evidence is missing, where a condition is not met, or after more than seven years dormant (Abs. 6), unless the holder stayed predominantly professionally active in the field (Abs. 7).

Revocation is mandatory, and deletion follows. Where a general condition is no longer met the authority has to revoke the entitlement, by written decision (§ 57 Abs. 1 and Abs. 2), and § 59 requires deletion from the register once it has lapsed.

BiBuG 2014 §§ 6, 7, 41, 57 and 59

the gateFive conditions for public appointmentFull capacity to act, special trustworthiness, orderly financial circumstances, a current professional indemnity insurance and a professional seat. § 7 Abs. 1.

  1. state 1 · § 6 Abs. 2

    Appointed

    The authority issues a certificate and enters the holder in the register of its own motion.

    Register shows: name, professional seat, authorisation
  2. state 2 · § 41 Abs. 1 and Abs. 2

    Dormant

    A temporary waiver, notified in writing, effective no earlier than the day it reaches the authority. The indemnity insurance need not be maintained while it lasts (Abs. 3).

    Register shows: name and authorisation in brackets
  3. state 3 · §§ 57 and 59

    Revoked, then deleted

    Where a general condition is no longer met the authority has to revoke, by written decision, and deletion from the register follows the lapse.

    Register shows: nothing

the return arrow, and its barrierDormant back to active is not automaticThe evidence that the § 7 Abs. 1 conditions are met again goes in with the notice (§ 41 Abs. 4), and the authority must prohibit a natural person's resumption after more than seven years dormant (Abs. 6 Z 3), unless the holder stayed predominantly professionally active in the field (Abs. 7).

The register is a record of states, not of names. Every transition on this strip is one the authority is obliged to enter, and two of them it is obliged to publish.

Forming an Austrian company and wondering where the line falls?

Tell us what the company will do and who will run it. You get what forming and administering it involves, which filings sit with the company itself, and the point at which Austrian law requires one of the four authorisations above.

Write to us about an Austrian company · Start your onboarding

What this page does not do, and does not offer

This article names the four authorisations so that a reader can identify and check the person they engage; it is not an offer to hold one or to act under one.

We are not a Steuerberater, a Bilanzbuchhalter, a Buchhalter or a Personalverrechner. We do not keep books, close annual accounts, run payroll, prepare or file tax returns, or act for anyone before Finanzamt Österreich, a municipality or the administrative courts. Nothing here is an offer to do any of those things, and Austrian law is the reason: offering a reserved activity is itself the offence, under WTBG 2017 § 124 Abs. 1 Z 1 and again under BiBuG 2014 § 61 Abs. 1 Z 1. What we do is form Austrian companies, provide the registered office and the address for service, make and amend the Firmenbuch filings and run the corporate administration around them. Where a reserved act has to be performed, it is performed by somebody holding one of the four authorisations, engaged by the client and checked in the register that records it.

It also does not apply any of this to a reader's own position, because whether a particular arrangement falls inside a reservation is itself advice Austrian law reserves. Two absences are deliberate: no fee, ours or anybody else's, and no processing time, because no Austrian authority publishes one for an appointment, a revocation or a register entry.

How this page is kept accurate

Updated 18 September 2026. Every rule here is cited to the paragraph of the Wirtschaftstreuhandberufsgesetz 2017, the Bilanzbuchhaltungsgesetz 2014, the Bundesabgabenordnung or the Allgemeines Verwaltungsverfahrensgesetz 1991 that sets it, with its gazette reference and the date the version cited took effect, each read at source through the open-data service the Federal Chancellery publishes. Both registers were opened the same day and are described by what a reader finds on them and nothing more. Nothing here is legal or tax advice.

Sources

  • Wirtschaftstreuhandberufsgesetz 2017, BGBl. I Nr. 137/2017: § 4, the nine groups the act does not touch; § 6, cross-border services and the six pre-contract disclosures, in the version in force from 19 February 2026 as amended by BGBl. I Nr. 6/2026; § 124, the administrative offences and the EUR 20,000 ceiling; and § 173, the list of members and its three fields. Also cited in text: § 1, § 2, § 5, § 73 and § 151.
  • Bilanzbuchhaltungsgesetz 2014, BGBl. I Nr. 191/2013: § 5, the ten groups it does not touch; § 41, dormancy, the duty to publish it and the seven-year bar; § 61, the offences and the three ceilings, in the version in force from 22 July 2020 as amended by BGBl. I Nr. 66/2020; § 63, the authority, the register and what flows out of it; and § 71, cross-border services. Also cited in text: §§ 1 to 4, § 6, § 7, § 8, § 26, § 31, § 33, § 57, § 59, § 62 and § 66.
  • Bundesabgabenordnung § 84, the duty to reject an unentitled business representative and the effect on what that person then submits, BGBl. Nr. 194/1961 as amended by BGBl. I Nr. 9/2010.
  • Allgemeines Verwaltungsverfahrensgesetz 1991 § 10, representatives in administrative proceedings, BGBl. Nr. 51/1991 as amended by BGBl. I Nr. 58/2018.
  • Wirtschaftskammer Österreich, the register of the Bilanzbuchhaltungsbehörde, which describes the search and links it. Gewerbeordnung 1994 §§ 365a and 365b are cited in text.

Frequently asked questions

Is bookkeeping a regulated profession in Austria?

Yes, and so are payroll and tax advice. Two federal acts reserve the work: the Wirtschaftstreuhandberufsgesetz 2017 for the Steuerberater, and the Bilanzbuchhaltungsgesetz 2014 for the Bilanzbuchhalter, the Buchhalter and the Personalverrechner. The operative word in both is vorbehalten, reserved, and it creates a monopoly rather than a recommendation.

How many authorisations reach an Austrian company's books?

Four, from two acts. WTBG 2017 § 1 creates the Steuerberater and the Wirtschaftsprüfer; BiBuG 2014 § 1 creates the Bilanzbuchhalter, the Buchhalter and the Personalverrechner. "Accountant" is not one of them and has no fixed meaning in Austrian law, so the first question to an unfamiliar provider is which of the named authorisations they hold.

Where do I check that an Austrian bookkeeper is entitled to practise?

In whichever of two registers matches the authorisation claimed. WTBG 2017 § 173 obliges the Kammer der Wirtschaftstreuhänder to keep a list of its ordinary members and lay it open to anyone. BiBuG 2014 § 63 Abs. 4 obliges the Bilanzbuchhaltungsbehörde to keep a separate register, which the Wirtschaftskammer Österreich publishes.

Why is my Austrian bookkeeper missing from the chamber's list of members?

Because that list covers a different act. WTBG 2017 § 173 Abs. 1 Z 1 is a list of the ordinary members of the Kammer der Wirtschaftstreuhänder, and a Bilanzbuchhalter, Buchhalter or Personalverrechner is appointed under the BiBuG 2014 and recorded in the register the Bilanzbuchhaltungsbehörde keeps instead. An absence there is not an answer.

What does the Bilanzbuchhaltungsbehörde register show?

Read on 18 September 2026: it is searchable by name, political district or place, province and profession, and it returns all holders. A holder with an active authorisation appears with the professional seat and the authorisation. A holder whose authorisation is dormant appears with the name and the authorisation in brackets only.

Who is the Bilanzbuchhaltungsbehörde?

BiBuG 2014 § 63 Abs. 1 answers it plainly: the tasks under the act are carried out by the Wirtschaftskammer Österreich in the delegated sphere, and in carrying them out the President of the Wirtschaftskammer Österreich is the authority within the meaning of the act, bound by the instructions of the competent federal minister.

What happens if I engage someone who is not entitled to represent me at the tax office?

BAO § 84 Abs. 1 requires the tax authority to reject as representatives persons and partnerships who conduct the representation of others on a business basis, even without charge, without being entitled to do so, and to notify the principal at the same time. Abs. 2 then strips effect from what that person submits.

Does BAO § 84 cancel filings made before the rejection?

The provision is written forwards. Abs. 2 attaches its consequence to what the rejected person puts forward in the principal's matters "nach der Ablehnung", after the rejection, in writing or orally, and makes that without effect in tax law. What it does not do is stop the deadline the filing was meant to meet.

Is the rule the same outside the tax office?

It is a different test in different words. AVG § 10 Abs. 3 provides that persons who without authority conduct the representation of others "zu Erwerbszwecken", for gain, are not to be admitted as representatives. BAO § 84 Abs. 1 reaches representation conducted on a business basis "wenn auch unentgeltlich", even free of charge.

What is a ruhende Befugnis?

A dormant authorisation. BiBuG 2014 § 41 Abs. 1 lets a holder temporarily give up the right to practise independently, Abs. 3 releases them from maintaining professional indemnity insurance while it lasts, and Abs. 5 obliges the authority to publish the start and the end of the dormancy in the register without delay.

Can an authorisation be revived after years of dormancy?

Not always. BiBuG 2014 § 41 Abs. 4 requires evidence that the general conditions in § 7 Abs. 1 are met again, and Abs. 6 Z 3 requires the authority to prohibit a natural person's resumption after more than seven years of dormancy. Abs. 7 waives that where the holder stayed predominantly professionally active in the field.

What must a provider established abroad tell me before we sign?

Six things, provably and at the latest when the contract is concluded: the register they are entered in and their registration number, the name and address of the competent supervisory authority, the chambers they belong to, their professional title or qualification, their VAT identification number, and details of their indemnity cover. WTBG 2017 § 6 Abs. 4 and BiBuG 2014 § 71 Abs. 4 say it identically.

Is it an offence merely to offer the work?

Yes, under both acts and in the same word. WTBG 2017 § 124 Abs. 1 Z 1 and BiBuG 2014 § 61 Abs. 1 Z 1 each make it an administrative offence punishable by up to EUR 20,000 to practise independently or to offer, anbietet, an activity listed in the reserved provisions without holding the necessary authorisation.

Do you keep books, run payroll or give tax advice in Austria?

No. Each of those is reserved by WTBG 2017 § 2 Abs. 1 or BiBuG 2014 §§ 2 to 4, and offering a reserved activity is itself an offence carrying a fine of up to EUR 20,000 (WTBG 2017 § 124 Abs. 1 Z 1, BiBuG 2014 § 61 Abs. 1 Z 1). We form Austrian companies, provide the registered office and run the corporate administration.

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