100+ Free Fachprüfung Steuerberater Practice Questions

Prepare for the Austria Fachprüfung für Steuerberater (Statutory Tax Advisor Examination) exam with instant access — no signup required.

✓ No registration✓ No credit card✓ No hidden fees✓ Start practicing immediately

100+ Questions

100% Free

Loading practice questions...

Same family resources

Explore More Austrian Public Accounting & Tax Advisory (KSW)

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

Fachprüfung für Wirtschaftsprüfer (Austria)

Practice Questions100 questions

2026 Statistics

Key Facts: Fachprüfung Steuerberater Exam

100

Practice Questions

OpenExamPrep

23%

Austrian Corporate Tax (KSt) Rate Since 2024

Körperschaftsteuergesetz § 22

3 Years

Mandatory Practical Candidate Training (Berufsanwärter)

WTBG 2017 § 13

WTBG 2017

Governing Statute for Austrian Tax Advisors & Auditors

Wirtschaftstreuhandberufsgesetz 2017

4 Papers

Written Examination Modules Required Before Oral Board

KSW Prüfungsordnung

7 Years

Maximum Statutory Timeframe to Complete All Exam Components

WTBG 2017 § 13

The Austrian Fachprüfung für Steuerberater is the premier statutory tax advisor qualification in Austria, administered by the Kammer der Steuerberater und Wirtschaftsprüfer (KSW) under WTBG 2017. Gated by a mandatory academic degree and 3 years of practical candidate training, it encompasses 4 rigorous written exams and an oral board covering Austrian tax law (EStG, 23% KStG, UmgrStG, UStG, BAO), UGB accounting, company law, and business valuation. This prep bank provides 100 detailed practice questions with extensive explanations and legal citations.

Sample Fachprüfung Steuerberater Practice Questions

Try these sample questions to test your Fachprüfung Steuerberater exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Austrian tax law, what is the fundamental difference between profit determination under § 4 Abs. 1 EStG and § 5 Abs. 1 EStG?

A.§ 5 Abs. 1 EStG applies to commercial enterprises registered in the Commercial Register (Firmenbuch) and is bound by the Principle of Decisiveness (Maßgeblichkeitsprinzip) linking commercial GAAP (UGB) to tax accounting; § 4 Abs. 1 applies to non-commercial or non-registered enterprises and excludes corporate tax-balance-sheet linking

B.§ 5 Abs. 1 EStG is pure cash-basis accounting (Einnahmen-Ausgaben-Rechnung), while § 4 Abs. 1 is full double-entry accrual accounting

C.§ 4 Abs. 1 applies exclusively to corporations subject to corporate income tax (KStG)

D.Both sections are identical and can be freely chosen by any taxpayer regardless of turnover

Explanation: Under § 5 Abs. 1 EStG, profit is determined by business comparison of net assets (Betriebsvermögensvergleich) for commercial entrepreneurs registered in the Firmenbuch, applying the principle of formal and material decisiveness (Maßgeblichkeit der UGB-Unternehmensbilanz für die Steuerbilanz). § 4 Abs. 1 EStG is asset comparison for non-commercial traders, farmers, and freelancers without full UGB decisiveness.

2In Austrian tax accounting, what is the function of the 'Mehr-Weniger-Rechnung' (MWR / Tax Reconciliation Statement)?

A.It reconciles the commercial profit shown in the UGB annual financial statements with the taxable profit under the EStG/KStG by adjusting for mandatory tax accounting deviations

B.It calculates the quarterly dividend distribution to shareholders

C.It calculates the annual social security contributions for agricultural employees

D.It records the monthly depreciation of foreign currency reserves

Explanation: Because the tax balance sheet derives from the commercial balance sheet under the Maßgeblichkeitsprinzip (§ 5 Abs. 1 EStG), the Mehr-Weniger-Rechnung (MWR) adjusts commercial net profit for tax-specific rules (e.g. adding back non-deductible expenses under § 20 EStG / § 12 KStG, deducting tax-free subsidies, and adjusting lump-sum provisions).

3What is the corporate income tax rate (Körperschaftsteuersatz) in Austria starting from the 2024 tax assessment year under § 22 Abs. 1 KStG?

A.23.0% (lowered from 24% in 2023 and 25% in prior years)

B.25.0% flat rate

C.15.0% SME preferential rate

D.Progressive corporate rate between 20% and 35%

Explanation: Under the Austrian Eco-Social Tax Reform (Ökosoziales Steuerreformgesetz), the statutory corporate income tax rate under § 22 Abs. 1 KStG was reduced to 24% for calendar year 2023 and permanently to 23% from calendar year 2024 onwards.

4Under § 24 Abs. 4 KStG, what is the statutory Minimum Corporate Tax (Mindestkörperschaftsteuer - Mindest-KSt) for an Austrian limited liability company (GmbH)?

A.5% of the statutory minimum share capital (€10,000), equaling €500 per year (€125 per quarter), with start-up relief of €500/year for the first 5 years and €1,000/year for the next 5 years

B.A flat €5,000 per year regardless of share capital

C.0% if the company incurs an operating loss

D.10% of gross annual corporate turnover

Explanation: Following the Company Law Reform (FlexKapGG) reducing minimum GmbH capital to €10,000, standard minimum KSt (5% of €10,000) is €500 p.a. (§ 24 Abs. 4 KStG). Minimum KSt functions as a tax advance creditable against future corporate income tax liabilities.

5Under § 9 of the Austrian Corporate Income Tax Act (KStG), what are the core requirements to establish an Austrian Corporate Tax Group (Unternehmensgruppe)?

A.A financial participation of more than 50% of the share capital and voting rights (finanzielle Eingliederung) held continuously throughout the entire fiscal year, and a binding written group application filed with the tax office for a minimum duration of 3 full years

B.A financial participation of at least 25% for 6 months

C.An informal verbal agreement between the managing directors without filing with the tax office

D.A cross-shareholding where both companies own 10% of each other

Explanation: Under § 9 KStG, corporate group taxation requires direct or indirect financial integration (more than 50% capital and voting rights) from the beginning of the subsidiary's financial year, and a formal group contract with a mandatory minimum commitment period of 3 full years (Dreijahresfrist).

6What is a Hidden Profit Distribution (Verdeckte Gewinnausschüttung - vGA) under § 8 Abs. 2 KStG and how is it treated for tax purposes?

A.A benefit granted to a shareholder or related party that would not have been granted to an unrelated third party (Fremdvergleich); it is non-deductible for the corporation (added back to profit) and taxed as dividend income (KESt) for the shareholder

B.A legal tax deduction that reduces corporate tax by 50%

C.A cash grant paid directly by the Austrian Federal Economic Chamber to corporate directors

D.A normal business expense that requires no documentation

Explanation: Under § 8 Abs. 2 KStG, hidden profit distributions occur when a corporation grants an asset or economic advantage to a shareholder based on the shareholder relationship, violating the arm's-length principle (Fremdvergleich). The expense is disallowed at the corporate level (MWR add-back) and triggers 27.5% KESt withholding at the shareholder level.

7Under § 13 EStG, what is the statutory threshold for immediately expensing Low-Value Assets (Geringwertige Wirtschaftsgüter - GWG)?

A.Acquisition or production costs not exceeding €1,000 net of deductible input VAT (or gross if not entitled to input tax deduction)

B.Acquisition costs not exceeding €400 net

C.Acquisition costs not exceeding €5,000 net

D.Any fixed asset regardless of cost if depreciated over 1 year

Explanation: Under § 13 EStG, depreciable fixed assets with acquisition or manufacturing costs up to €1,000 can be fully expensed as a business deduction in the financial year of acquisition/production (GWG-Sofortabschreibung).

8Under § 7 Abs. 1a EStG, what are the statutory conditions and maximum rates for Degressive Depreciation (Degressive AfA) in Austria?

A.A maximum unvarying percentage rate of up to 30% applied annually to the remaining book value (Restbuchwert), excluded for intangibles, passenger cars (unless zero-emission), buildings, and used assets

B.A rate of up to 50% applied to original acquisition cost every year

C.A method permitted exclusively for commercial real estate buildings

D.A method where depreciation increases by 10% each year

Explanation: Under § 7 Abs. 1a EStG, degressive depreciation permits writing down assets by a constant rate of up to 30% of the declining book value. It excludes buildings, passenger cars (except zero-emission vehicles), goodwill, and second-hand assets.

9Under § 8 Abs. 1 EStG, what is the statutory linear depreciation rate (AfA-Satz) for commercial buildings (Betriebsgebäude) used directly for business operations, in the absence of an expert building appraisal?

A.2.5% per annum (40-year useful life), or 1.5% for residential rental buildings

B.10.0% per annum (10-year useful life)

C.5.0% per annum (20-year useful life)

D.0.5% per annum (200-year useful life)

Explanation: Pursuant to § 8 Abs. 1 EStG, statutory building depreciation without proof of shorter useful life is: 2.5% p.a. for operational buildings (Betriebsgebäude), and 1.5% p.a. for buildings used for residential rental purposes (Wohnzwecke).

10Under § 20 Abs. 1 Z 2 lit. b EStG and the Austrian Luxury Car Regulation (PKW-Angemessenheitsverordnung), what is the statutory gross acquisition cost ceiling (Angemessenheitsgrenze) for passenger vehicles?

A.€40,000 gross acquisition cost; any acquisition, leasing, or operating costs exceeding this threshold are non-deductible luxury expenses (Luxustangente)

B.€20,000 gross cost

C.€100,000 gross cost

D.Unlimited; all corporate vehicles are 100% tax-deductible regardless of cost

Explanation: Under § 20 EStG and the PKW-Angemessenheitsverordnung, the maximum recognized gross acquisition cost for passenger cars is €40,000. Expenses attributable to the portion exceeding €40,000 (Luxustangente) must be eliminated via the Mehr-Weniger-Rechnung.

About the Fachprüfung Steuerberater Exam

The Fachprüfung für Steuerberater is the statutory professional qualification examination in Austria governed by the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017) and administered by the Kammer der Steuerberater und Wirtschaftsprüfer (KSW). It entitles successful candidates to public appointment (Öffentliche Bestellung) as a chartered Austrian tax advisor (Steuerberater:in). The examination tests advanced proficiency in Austrian direct and indirect taxation (EStG, KStG, UStG, UmgrStG, BAO), financial accounting and financial reporting under UGB and IFRS, Austrian corporate and commercial law, professional ethics under WTBG 2017, and managerial finance. This practice bank contains 100 research-based study questions in English.

Assessment

Four written exams under WTBG 2017: (1) Betriebswirtschaftslehre, (2) Rechnungslegung und externe Finanzberichterstattung, (3) Rechtslehre, and (4) Abgabenrecht (two parts), followed by an oral commission examination before the KSW board.

Time Limit

Each of the Klausuren Betriebswirtschaftslehre, Rechnungslegung und externe Finanzberichterstattung and Rechtslehre allows three hours of working time plus 30 minutes of buffer time. The fourth subject (Abgabenrecht for the StB Befugnis, Abschlussprüfung for the WP Befugnis) consists of two Teilklausuren that may be sat and passed separately. All Klausuren are administered digitally via the WISEflow platform. The oral part follows once the entire written part has been passed.

Passing Score

Austrian grading scale (1 to 5); all written and oral components must be passed with a positive grade (Genügend or better).

Exam Fee

A Prüfungsgebühr is levied under § 19 WTBG 2017 and invoiced by the KSW directly to the candidate (it cannot be billed to an employer). Separate fees apply to repeat attempts at individual Klausuren and at the oral part. The KSW does not publish a public fee schedule — confirm current amounts with the KSW Prüfungsabteilung when applying. (Kammer der Steuerberater und Wirtschaftsprüfer (KSW))

Fachprüfung Steuerberater Exam Content Outline

30%

Tax Law: Income Tax, Corporate Tax & Reorganizations (Abgabenrecht: EStG, KStG, UmgrStG)

Austrian Income Tax Act (EStG profit determination §§ 4, 5, depreciation, loss carryforwards), Corporate Tax Act (KStG 23% rate, group taxation § 9, hidden distributions), and Reorganization Tax Act (UmgrStG Art. I–VI)

25%

Value Added Tax, Fiscal Code & International Taxation (UStG, BAO, Internationales Steuerrecht)

Austrian VAT Act (UStG B2B/B2C rules, exemptions, reverse charge, input tax adjustments), Federal Fiscal Code (BAO procedural rules, appeals to BFG, statutes of limitation), and international tax treaties (OECD Model DTA, CFC rules)

20%

Financial Accounting, Balance Sheets & Reporting (Rechnungslegung nach UGB & IFRS)

Austrian Commercial Code (UGB §§ 189–243), accounting principles, asset and liability valuation, accruals and provisions (§ 198 UGB), deferred taxes (latente Steuern), and differences between commercial and tax balance sheets (MWR)

15%

Business Law, Insolvency & Professional Regulations (Rechtslehre & WTBG 2017)

Civil law (ABGB), corporate law (GmbH, FlexCo, AG, partnerships), commercial law (UGB), insolvency law (IO), and professional duties under WTBG 2017 (confidentiality § 80, liability insurance, disciplinary law)

10%

Managerial Accounting, Controlling & Corporate Valuation (Betriebswirtschaftslehre)

Cost accounting (cost center, absorption vs variable costing, contribution margin), financial ratio analysis (EBIT, ROCE, working capital), DCF valuation models, and investment appraisal (NPV, IRR)

How to Pass the Fachprüfung Steuerberater Exam

What You Need to Know

Passing score: Austrian grading scale (1 to 5); all written and oral components must be passed with a positive grade (Genügend or better).
Assessment: Four written exams under WTBG 2017: (1) Betriebswirtschaftslehre, (2) Rechnungslegung und externe Finanzberichterstattung, (3) Rechtslehre, and (4) Abgabenrecht (two parts), followed by an oral commission examination before the KSW board.
Time limit: Each of the Klausuren Betriebswirtschaftslehre, Rechnungslegung und externe Finanzberichterstattung and Rechtslehre allows three hours of working time plus 30 minutes of buffer time. The fourth subject (Abgabenrecht for the StB Befugnis, Abschlussprüfung for the WP Befugnis) consists of two Teilklausuren that may be sat and passed separately. All Klausuren are administered digitally via the WISEflow platform. The oral part follows once the entire written part has been passed.
Exam fee: A Prüfungsgebühr is levied under § 19 WTBG 2017 and invoiced by the KSW directly to the candidate (it cannot be billed to an employer). Separate fees apply to repeat attempts at individual Klausuren and at the oral part. The KSW does not publish a public fee schedule — confirm current amounts with the KSW Prüfungsabteilung when applying.

Keys to Passing

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

Fachprüfung Steuerberater Study Tips from Top Performers

1Master the Austrian corporate group taxation rules under § 9 KStG: required financial connection (>50% share capital and voting rights from beginning of business year), minimum 3-year group term, and treatment of foreign group members.

2Know the six reorganization types under the UmgrStG: Art. I Verschmelzung, Art. II Umwandlung, Art. III Einbringung, Art. IV Zusammenschluss, Art. V Realteilung, and Art. VI Spaltung, including the 9-month retroactive valuation deadline.

3Understand VAT reverse charge rules (§ 19 UStG) for construction services, scrap metals, and mobile communication equipment.

4Learn the calculation of deferred taxes (latente Steuern nach § 198 Abs. 9/10 UGB) at the 23% corporate tax rate for temporary timing differences between UGB balance sheet values and tax balance sheet values.

5Review the BFG (Bundesfinanzgericht) appeal process under the BAO: 1-month appeal deadline, Beschwerdevorentscheidung by the tax office, and subsequent Vorlageantrag.

Frequently Asked Questions

What is the Austrian Fachprüfung für Steuerberater?

It is the statutory professional qualification examination administered by the Kammer der Steuerberater und Wirtschaftsprüfer (KSW) under the Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017) that qualifies candidates for appointment as a certified tax advisor (Steuerberater:in) in Austria.

What are the eligibility requirements to sit the Steuerberater exam in Austria?

Candidates must hold a relevant academic degree (university or FH master's or bachelor's in business, law, or economics) and complete at least 3 years of registered full-time practical training as a Berufsanwärter:in in an Austrian public accounting firm.

How is the Austrian corporate tax rate structured?

Effective from tax year 2024 onwards, the standard Austrian corporate income tax (Körperschaftsteuer - KSt) rate is 23% (reduced from 25% via the 2023 24% transitional rate). Minimum corporate tax for a standard GmbH is €500 per quarter (€2,000 annually), subject to the statutory startup tax relief.

What is the function of the Austrian Mehr-Weniger-Rechnung (MWR)?

The MWR (Mehr-Weniger-Rechnung) is the formal reconciliation instrument used in Austrian tax practice to adjust the commercial financial profit determined under the UGB (Unternehmensrechtlicher Gewinn) to the taxable fiscal profit (Steuerlicher Gewinn) by accounting for non-deductible expenses, tax-exempt income, divergent tax depreciation (AfA), and provisions.