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

Question 1

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

§ 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 § 5 Abs. 1 EStG is pure cash-basis accounting (Einnahmen-Ausgaben-Rechnung), while § 4 Abs. 1 is full double-entry accrual accounting § 4 Abs. 1 applies exclusively to corporations subject to corporate income tax (KStG) Both sections are identical and can be freely chosen by any taxpayer regardless of turnover

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Question 2

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

Question 3

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

23.0% (lowered from 24% in 2023 and 25% in prior years) 25.0% flat rate 15.0% SME preferential rate Progressive corporate rate between 20% and 35%

Correct Answer:

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

Question 4

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

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 A flat €5,000 per year regardless of share capital 0% if the company incurs an operating loss 10% of gross annual corporate turnover

Correct Answer:

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

Question 5

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

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 A financial participation of at least 25% for 6 months An informal verbal agreement between the managing directors without filing with the tax office A cross-shareholding where both companies own 10% of each other

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Prepare with the Fachprüfung Steuerberater Practice Questions - Austria Fachprüfung für Steuerberater (Statutory Tax Advisor Examination) Exam practice quiz. This question bank includes 100 questions covering austrian, estg, kstg, statutory, and ustg. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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

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

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