Fachprüfung Steuerberater Practice Questions - Austria Fachprüfung Für Steuerberater (Statutory Tax Advisor Examination) Exam

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

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 It calculates the quarterly dividend distribution to shareholders It calculates the annual social security contributions for agricultural employees It records the monthly depreciation of foreign currency reserves

Correct Answer:

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

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