Effects of Liberalisation in Austria using the
Example of Liberal Professions
Funded by the European Commission, Directorate-General for Internal Market,
Industry, Entrepreneurship and SMEs
July 2016
Authors:
Prof. Dr. Leo W. Chini
Andreas Minichberger, MSc
Dr. Elisabeth Reiner
Mag. Hannah Grafl
Research associates:
Benjamin Baudisch,
Nadja Diogos-Sonntag, BSc
Reasearch Insitute for Liberal Professions
Vienna University of Economics and Business
Welthandelsplatz 1
1020 Vienna
Austria
Tel: + 43 1 313 36/4492 or 4359
Web: https://www.wu.ac.at/fb/
Disclaimer:
The information and vies set out in this study are those of the authors and do not necessarily reflect
the official opinion of the Commission. The Commission does not guarantee the accuracy of the data
included in this study. Neither the Commission nor any person acting on the Commission’s behalf may
be held responsible for the use which may be made of the information contained therein.
The Research Institute for Liberal Professions at the Vienna University of Economics and Business has
taken due care in the preparation of this report to ensure that all fact and analysis presented are as
accurate as possible within the scope of the project. However no guarantee is provided in respect of
the information presented, and the Research Institute for Liberal Professions is not responsible for
decisions or actions taken on the basis of the content of this report.
Contents
1.
Introduction .................................................................................................................................... 7
2.
Methodology................................................................................................................................... 8
2.1. Basic principles ............................................................................................................................ 8
2.2. Control group ............................................................................................................................. 10
2.3. Point of intervention ................................................................................................................. 10
2.4. Singular variant .......................................................................................................................... 11
3.
Data ............................................................................................................................................... 11
3.1. General points ........................................................................................................................... 11
3.2. Explanation of the individual statistics ..................................................................................... 13
3.2.1. Income Tax Statistics ........................................................................................................... 13
3.2.2. Wage Tax Statistics ............................................................................................................. 13
3.2.3. Structural Business Statistics ............................................................................................... 13
4.
Limitations .................................................................................................................................... 14
5.
Results ........................................................................................................................................... 15
5.1. Architects ................................................................................................................................... 15
5.1.1. Descriptive statistics ............................................................................................................ 16
5.1.2. Overview: Amendments .......................................................................................................... 17
5.1.3. Statistical analysis ............................................................................................................... 18
5.2. Engineering consultants ............................................................................................................ 25
5.2.1. Descriptive statistics ............................................................................................................ 25
5.2.2. Statistical analysis ............................................................................................................... 26
5.3. Certified public accountants and tax advisers .......................................................................... 32
5.3.1. Descriptive statistics ............................................................................................................ 33
5.3.2. Overview: Amendments ...................................................................................................... 34
5.3.3. Statistical analysis ............................................................................................................... 35
5.4. Lawyers ...................................................................................................................................... 42
5.4.1. Descriptive statistics ............................................................................................................ 43
5.4.2. Overview: Amendments ...................................................................................................... 43
5.4.3.. Statistical analysis .............................................................................................................. 44
6.
Concluding remarks ...................................................................................................................... 51
7.
References..................................................................................................................................... 53
Appendix A)........................................................................................................................................... 54
Appendix B) ........................................................................................................................................... 57
3
List of Tables
Table 1: Examined parameters............................................................................................................ 12
Table 2: Amendments – civil engineers............................................................................................... 17
Table 3: Estimation results – architects .............................................................................................. 19
Table 4: Estimation results – engineering consultants........................................................................ 26
Table 5: Amendments – public accountants and tax advisers ........................................................... 34
Table 6: Estimation results – public accountants and tax advisers ..................................................... 36
Table 7: Amendments – lawyers ......................................................................................................... 44
Table 8: Estimation results – lawyers .................................................................................................. 45
Table 9: List of all amendments .......................................................................................................... 58
4
List of Figures
Figure 1: Example ITSA .......................................................................................................................... 9
Figure 2: Age structure – freelance architects .................................................................................... 16
Figure 3: Results self-employment 2006 – architects ......................................................................... 20
Figure 4: Results employees 2006 – architects ................................................................................... 21
Figure 5: Results wages 2006 – architects........................................................................................... 21
Figure 6: Results companies 2006 – architects ................................................................................... 22
Figure 7: Results self-employment 2008 – architects ......................................................................... 23
Figure 8: Results employees 2008 – architects ................................................................................... 23
Figure 9: Results wages 2008 – architects........................................................................................... 24
Figure 10: Results companies 2008 – architects ................................................................................. 24
Figure 11: Age structure – freelance engineering consultants ........................................................... 26
Figure 12: Results self-employment 2006 – engineering consultants ................................................ 27
Figure 13: Results employees 2006 – engineering consultants .......................................................... 28
Figure 14: Results wages 2006 – engineering consultants.................................................................. 28
Figure 15: Results companies 2006 – engineering consultants .......................................................... 29
Figure 16: Results self-employment 2008 – engineering consultants ................................................ 30
Figure 17: Results employees 2008 – engineering consultants .......................................................... 30
Figure 18: Results wages 2008 – engineering consultants.................................................................. 31
Figure 19: Results companies 2008 – engineering consultants .......................................................... 31
Figure 20: Age structure – public accountants and tax advisers ........................................................ 33
Figure 21: Results self-employment 2006 – public accountants/tax advisers .................................... 37
Figure 22: Results employees 2006 – public accountants/tax advisers .............................................. 37
Figure 23: Results wages 2006 – public accountants/tax advisers ..................................................... 38
Figure 24: Results companies 2006 – public accountants/tax advisers .............................................. 38
Figure 25: Results self-employment 2007 – public accountants/tax advisers .................................... 39
Figure 26: Results employees 2007 – public accountants/tax advisers .............................................. 40
Figure 27: Results wages 2007 – public accountants/tax advisers ..................................................... 40
Figure 28: Results companies 2007 – public accountants/tax advisers .............................................. 41
Figure 29: Age structure – lawyers ...................................................................................................... 43
Figure 30: Results self-employment 2008 – lawyers........................................................................... 46
Figure 31: Results employees 2008 – lawyers..................................................................................... 46
Figure 32: Results wages 2008 – lawyers ............................................................................................ 47
Figure 33: Results companies 2008 – lawyers..................................................................................... 47
Figure 34: Results self-employment 2010 – lawyers........................................................................... 48
Figure 35: Results employees 2010 – lawyers..................................................................................... 49
Figure 36: Results wages 2010 – lawyers ............................................................................................ 49
Figure 37: Results companies 2010 – lawyers..................................................................................... 50
Figure 38: ITSA analysis ....................................................................................................................... 55
5
Executive Summary
The European Commission evaluates the functionality of the European single market at regular
intervals. One part of this initiative includes the evaluation of the economic effects of regulatory
measures for professions in the Member States of the European Union. In this report, we study
the possible economic effects of regulatory amendments in the field of liberal professions. More
specific, we analyse the effects of eight such amendments on the number of self-employed, the
number of employees, wages and the number of companies for the following four professions:
Architects, Engineering Consultants, Accountants/Tax Advisers and Lawyers. To measure these
effects, Interrupted Time Series Analysis (ITSA) is applied. This linear regression estimation
method can be used to analyse time series data with the help of treatment groups (profession of
interest) and control groups (profession, similar to the profession of interest but not affected by
the intervention). We label an effect positive on the variable analysed, if a treatment group grew
more than the corresponding control group after the intervention. A negative effect can be
interpreted vice versa. Aggregated (Ö)NACE 5-digit-level time series data from Income Tax
Statistics (2003-2012), Wage Tax Statistics (2004-2014) and Structural Business Statistics (20032013) was used to conduct the analysis. Data was provided by Statistics Austria.
Overall, we obtained mixed results. Four amendments concerning the liberalization of entry
barriers were analysed. We found positive effects on self-employment (Accountants/Tax Advisers,
Lawyers), employees (Accountants/Tax Advisers), wages (Accountants/Tax Advisers) and number
of companies (Lawyers, Architects), but we also found negative effects on self-employment
(Architects), employees (Engineering Consultants), wages (Architects, Engineering Consultants,
Lawyers) and number of companies (Engineering Consultants). Furthermore, we analysed two
amendments that introduced new legal forms of organization for the respective professions. The
estimation results suggest positive effects on the number of companies for Architects and negative
effects on employees, wages and the number of companies for Engineering Consultants. Finally,
we also analysed two amendments that restructured the way the respective professions are
organized. The estimation results indicate positive effects on self-employment, employees and
wages for Accountants/Tax Advisers and negative effects on self-employment and wages for
Lawyers.
The results in this report as well as the applied methodology can help to further develop
research in this very important field. Analysis in this area still face a lot of obstacles, for example data
availability. Nonetheless, the results in this report can be interpreted as first indication towards
possible effects. Hence this report should be seen as an important step to deepen research in the area
in Austria and Europe.
6
1. Introduction
The Research Institute for Liberal Professions at the WU Vienna University of Economics and Business
is researching the possible economic effects of changes in the regulatory legislation for services within
a case study project carried out for the Directorate-General for Internal Market, Industry,
Entrepreneurship and SMEs of the European Commission. This analysis is focused on the liberal
professions of architects, lawyers, public accountants and engineering consultants. The aim of the
investigation is to answer the following questions, or rather to complete the following tasks:
A) Briefly describe the reforms
B) Record the effects of the reforms on



Employment
Wages
Number of companies.
The method applied to achieve these aims is explained in Section 2. In Section 3 the data used is
specified. Subsequently, in Section 4, the central limitations of the methodological aspects of the
report are detailed. Section 5 contains answers to questions A and B – achieved with the aid of the
method described – for the four professional groups. Finally, Section 6 offers some concluding
remarks.
7
2. Methodology1
2.1. Basic principles
The Interrupted Time Series Analysis (hereafter: ITSA) is used to answer the questions. This
econometric estimation model facilitates the investigation of time series with a treatment group,
which is the subject of the analysis, and a
Methodology at a glance







Four Professions analysed: Architects, Engineering
Consultants, Accountants/Tax Advisers, Lawyers
comparison group (hereafter: control
group) for possible intervention-induced
effects
(multiple
variant).
Intervention (legal amendments) induced effects
on number of self-employed, employees, wages
and number companies are analysed with the
‘Interrupted Time Series Analysis’ (ITSA)
Simultaneously, this method also makes
ITSA allows for analysis of time series with a
control and a treatment group
control group (singular variant). Classic
Treatment Group: Profession of interest, possibly
effected by the intervention
it possible to analyse such intervention
effects in simple time series without a
examples of interventions include price
shocks, demand shocks and – relevant for
Control Group: Should be similar to the treatment
group but unaffected by the intervention, e.g.
comparable professions
this report – legislation amendments2.
Positive effect: Variable Analysed grew more in the
treatment group than in the corresponding control
group after the intervention
groups/treatment groups under analysis,
Negative effect: Variable analysed grew less in the
treatment group than in the corresponding group
after the intervention
For
each
of
the
professional
two of the multitude of legislative
reforms3 between the years 2002 and
20144 were chosen about which it could
be expected that they would be most
likely to have an effect on the four
researched variables: self-employed people, employed people, wages and number of companies.
With the aid of a short and simple example, the following section will explain how exactly any
effects caused by changes in professional regulation are measured for the multiple variant.
The diagram below shows the development of an observed item (e.g. employment) both for
the treatment and the control group in the period 2000 to 2010 in the context of a fictitious example.
The vertical dotted line shows the underlying year of the intervention, which in this case means 2005.
In this example the treatment and the control group developed slightly differently even before the
intervention took place. Both grew, though the treatment group grew more than the control group.
The difference in their growth behaviour prior to the intervention is indicated on the diagram with the
1
For a more precise or rather more formal explanation of the method, see Linden 2015 and Appendix A.
See Heijdra, van der Ploeg 2002.
3
A more precise account of the legal changes can be found in Appendix B.
4
This time span is determined by the available data.
2
8
capital letter A. Subsequent to the intervention the growth rate increases for both groups. The change
in the growth rate is, however, more significant for the treatment group than for the control group.
Figure 1: Example ITSA
The consequence of this is that the difference in growth behaviour increases from A to B. If a change
of this nature can be identified in the different growth rates after the intervention, it is referred to as
a statistically significant effect. As the treatment group shows a higher growth rate subsequent to the
intervention than prior to the intervention, this is called a positive effect. Conversely, if the reverse
were true, it would be considered a negative effect5. With the aid of the ITSA it is now possible to
measure the change in the differences between the growth rates as well as to analyse them for their
statistical relevance. In the above example, the ITSA would most probably reveal a positive significant
effect caused by the intervention in 2005.
It should be noted at this point that the significant effects should be interpreted with a certain
degree of caution. In fact, a result of this kind actually only indicates that a possible effect with a certain
degree of probability cannot be ruled out. By no means does a significant result provide
incontrovertible evidence for an effect actually having taken place.
5
Accordingly, a negative effect should not be confused with a negative growth rate in absolute terms.
9
2.2. Control group6
In order to be able to apply the ITSA in the multiple variant it is consequently necessary to find a
suitable control group for the treatment group under examination. Several aspects should be taken
into account when searching for an appropriate control group. First and foremost, in contrast to the
treatment group, the control group must have been unaffected by the intervention. Apart from that,
however, the two analysis groups should resemble one another as closely as possible in structural
terms. Once again, a short, fictitious example will be used to illustrate these theoretical explanations
more clearly.
The subject of our (fictitious) analysis is the effect of a new generation of vehicles on the
number of guests transported by various taxi companies in a city. The treatment group comprises
those companies that use the new vehicles. The ideal control group in this case would be those taxi
companies that continue to use old vehicles. The companies with older vehicles operate in the same
market as their rival businesses with new vehicles. Assuming that the companies in the treatment and
the control group do not differ significantly in aspects such as the quality of their staff or size of their
companies, then it is possible to assume that the necessary structural similarity between the two
groups exists. The only difference between the two groups worth mentioning lies in the intervention
(the new vehicles).
It must be noted that, in practical terms, it is actually rare to find control groups that are
perfectly suited to a corresponding treatment group. The statistical errors that can arise as a result of
using a biased control group must be taken into consideration when interpreting the results.
2.3. Point of intervention
In addition to searching for an appropriate control group, the application of the ITSA also calls into
question how precisely the point of intervention should be defined. In this report, the following
method is used in this regard.
The interventions investigated here are, as already mentioned, legislative amendments in the
professional regulation of various liberal professions. As such, the date when each investigated reform
came into force serves as the basis for defining the point of intervention. However, as reference is
made in this report to data that are made available on an annual basis (see Section 3), and
consequently the exact date cannot be included in the analysis as the point of intervention, it is used
purely as a point of reference. Where the reforms came into force in the first half of the year, that
same year was defined as the point of intervention; in contrast, where the reforms only came into
6
For a more detailed and formal explanation of control groups see Woolldridge 2009, pp. 230, 453ff.
10
force in the second half of the year, the following calendar year was identified as the point of
intervention.
2.4. Singular variant
As the singular variant of ITSA is used for the analysis of lawyers, this will also be explained briefly
below. As mentioned at the beginning of this chapter, no control group is used in the singular variant.
The application of this adapted form of the ITSA is necessary because no appropriate control group
could be found for lawyers for which data were also available7. The singular variant makes it possible
to identify whether the growth in the variable under analysis (e.g. employment) changed markedly in
the treatment group after the intervention when compared with the growth behaviour prior to the
point of intervention. The relative reference to the control group therefore does not apply.
3. Data
3.1. General points
The data used are data sets that were prepared especially for the Research Institute for Liberal
Professions by Statistics Austria (STAT).
Specifically, these data are
Data at a glance






7
Aggregated (Ö)NACE 5-digit-level time series data
from Income Tax Statistics (2003-2012), Wage Tax
Statistics (2004-2014) and Structural Business
Statistics (2003-2013) is used
Data is provided by Statistics Austria
NACE data is biased because the statistical allocation
of individual professional groups to NACE classes
does not correlate with the more precise allocation
according to the tax laws and professional laws
To correct this bias, we apply an additional filter,
namely membership to the respective “professional
associations”
This allows us to split the NACE data into two groups,
e.g. freelance architects (= treatment group) and
commercial architects (= control group)
Both groups have similar skills and operate on a very
similar market, but are regulated by different laws.
Hence amendments made for freelance architects do
not affect commercial architects directly
annually aggregated (Ö)NACE 5-digitlevel data from the Income Tax
Statistics (2003–2012), Wage Tax
Statistics (2004–2014) as well as the
Structural Business Statistics (2002–
2013). The advantage of using these
data lies in the fact that they are
comprehensive surveys and as such
biases caused by an unrepresentative
sample can be ruled out. At the same
time, however, the high aggregation
level of the data means that a small
quantity of information content is
lost.
For more information on control groups, see Section 5, on data, see Section 3.
11
The NACE classes observed are M69.10-0 legal advice, M69.20-0 public accountants and tax advisers,
M71.11-0 architecture firms and M71.12-0 engineering offices. Even at the 5-digit-level, the Institute’s
prior experience has shown that these NACE classes are still too biased for the respective professions
for it to be possible to calculate reliable results. The reason for these biases is the fact that the
statistical allocation of individual professional groups to NACE classes does not correlate with the more
precise allocation according to professional law. For this reason, the STAT was commissioned to use
an additional filter criterion for the afore-mentioned data, specifically membership of the Austrian
Chamber of Commerce. In Austria it is possible to practise as an architect on a commercial or a selfemployed basis. Both forms of professionalism belong to the same NACE class (M71.11-0), but are
subject to different legal stipulations. For example, a commercial architect is obliged to be a member
of the Chamber of Commerce.8 This classification system therefore leads to substantial distortions of
the data during analysis. By way of example, the number of income earners in architecture firms in
2012 was identified as 10,234 for the NACE M71.11-0. Of that number, however, 3,836 people were
members of the Chamber of Commerce, which is an indicator of commercial professionalism. As a
matter of fact, therefore, only 6,398 people were indeed freelance architects. The additional
classification applied here consequently helps to increase the accuracy of the data. Furthermore,
commercial professionals can be used as a statistical control group because, although they carry out
similar activities, they are subject to a different legal basis.
Table 1 below shows for the results outlined in Section 5 which variables are used as indicators for the
respective parameters and from which data set these variables are drawn.
Examined Parameter
Indicator
Data Source
Self-employed (treatment group)
Number of people with income from selfemployment
Income Tax Statistics (2003–
2012)
Self-employed (control group)
Number of people with income from
commercial employment
Income Tax Statistics (2003–
2012)
Employed (treatment group)
Number of income earners (treatment
group)
Wage Tax Statistics (2004–
2014)
Employed (control group)
Number of income earners (control group)
Wage Tax Statistics (2004–
2014)
Wages (treatment group)
Gross wages per year
Wage Tax Statistics (2004–
2014)
Wages (control group)
Gross wages per year
Wage Tax Statistics (2004–
2014)
8
A more exact description of the differences between freelance and commercial professional practice can be
found in the analyses of the individual professions.
12
Number of companies (treatment
group)
Number of companies with taxable
revenue (treatment group)
Structural Business Statistics
(2002–2013)
Number of companies (control
group)
Number of companies with taxable
revenue (control group)
Structural Business Statistics
(2003–2013)
Table 1: Examined parameters
3.2. Explanation of the individual statistics
3.2.1. Income Tax Statistics9
The Income Tax Statistics data are based on the Austrian income tax assessment and comprise every
individual who has to submit an income tax return to the tax authorities. In simplified terms, this means
people


whose income comprises revenue from agriculture and forestry, self-employed activities or
commercial operations and who have a profit to declare as a result of a comparison of assets;
whose income from revenue that is not subject to wage tax (revenue from employment)
amounts to more than €11,000 in the respective calendar year.
These people are allocated to appropriate economic sectors with the aid of the ÖNACE classification.
3.2.2. Wage Tax Statistics10
The Wage Tax Statistics underlie the pay slips of all people subject to wage tax (people with income
from employment) in the respective calendar year. That also includes income from pensions. The
ÖNACE is once again used as a classification system. In order to allocate individuals’ pay slips to a
particular ÖNACE class, the respective employer is used as a point of reference. This means that a
cleaner who works in an architecture firm is not allocated to class N 81.21.0 general building cleaning
but rather to class M 71.11-0 architecture firms. This factor has the advantage of making it easier to
model the actual impact on employment in individual branches.
3.2.3. Structural Business Statistics11
The Structural Business Statistics are a data set that contains the most important data on company and
employment structure in the production and service sector (ÖNACE classes B-N, S95). The data are
primarily generated from the company accounts and other company records created by the business
under investigation. They are supplemented by a large number of other data sources (e.g. business
demography, business register, data from the financial market authority). The Structural Business
Statistics are, from a methodological point of view, a so-called concentrated sample. They are
9
For exhaustive documentation of the Income Tax Statistics, see STAT 2014a.
For exhaustive documentation of the Wage Tax Statistics, see STAT 2014b.
11
For exhaustive documentation of the Structural Business Statistics, see STAT 2011.
10
13
comprehensive surveys in which, however, certain observations are excluded on the basis of an
appropriate threshold value.
4. Limitations
Due to the form of the data used as well as the chosen method of analysis, a few aspects must be taken
into consideration when interpreting the results. These aspects are detailed below12.
As already mentioned in Section 3, the data used are made available on an annual basis.
Consequently, the respective legislative reforms can only ever be attributed to one year and never to
the exact date upon which they came into force (see also 2.3). Although this circumstance can lead to
slight biases, they are relativised by observing long-term rather than short-term effects on growth
behaviour. Such changes can be measured with the ITSA even when the precise time of the
intervention is not specified.
The following issue is more problematic in connection with the annual data. The annual data
not only mean that it is not possible to define the precise date when a regulation actually came into
force, but it is also almost impossible
Limitations at a glance


to determine whether any effects are
in fact caused by the intervention or
Due to the annual data structure, amendments can
only ever be attributed to a certain year never and to
the exact date upon which they came into force
It is not possible to determine, whether any effects
found are in fact caused by the amendments or are
actually the results of other legal amendments that
took place in the same year as the amendment of
interest
are actually the result of another
possible influencing variable, e.g.
other legal amendments that took
place in the same year as the
intervention itself. The following
fictitious example illustrates this point.
The point of intervention for the taxi
company treatment group was set as the year 2005 because a reform in the requirements for access
to the profession came into force that year. In the same year, a new regulation regarding the technical
inspection of automobiles was also introduced. The ITSA made it possible to measure the effect on the
number of taxi companies. Which reform in particular actually caused the effect or whether both
reforms gave rise to the effect, however, cannot be determined by this method.
12
The decision to use the data explained in Section 3 is partly influenced by data availability. In Austria there
exist hardly any data specific to the liberal professions. The data used here in fact represent the first systematic
attempt to generate statistical information about the respective professional groups. The method used (ITSA)
was chosen as fitting for the structure of the body of data.
14
Due to the fact that possible alternate influencing variables of this kind can induce very strong
biases in the results, this fact is taken into special consideration when analysing the results for the
individual professions.
5. Results
5.1. Architects
For the profession of architects as well as engineering consultants13, there are essentially two different
legal forms of professional practice in Austria. Specifically, there is a distinction between commercial
and freelance practice.
Different laws regulate these two forms of the profession. In terms of professional law, for
instance, the Ziviltechnikergesetz (ZTG), the Ziviltechnikerkammergesetz (ZTKG) and the rules of
professional conduct are of particular
Results Architects at a glance




First
amendment
analysed
(Year
of
commencement 2006): Graduates from
polytechnicals can practice as architects
(previously only graduates from universities
could practise)
ITSA results indicate positive effects for the
number of companies while self- employment
and wages were negatively affects. No effects
were found for the number of employees
Second amendment analysed (2008): Instead of
‘registered partnerships’, architects are now
allowed to establish general partnerships (OGs)
and limited partnerships (KGs)
The estimation results suggest a positive effect
on the number of companies while no effects
could be found for the other three endogenous
variables
importance for freelance civil engineers,
whereas for commercial civil engineers the
rules of the Austrian Gewerbeordnung
(GewO) apply. The fact that they are
subject to such different legal regulations
consequently makes it possible to identify
myriad differences between the two forms
of practice. Of greatest significance in this
regard are the differing kinds of authority
(§3 ZTG) connected with the two forms, as
well as the regulations related to access to
the profession. For example, in contrast to
commercial civil engineers, freelance civil
engineers are not permitted to carry out
practical tasks within the scope of their
specialist area. On the other hand, fulfilling tasks within the framework of the so-called ‘transferred
field of action’ (‘Übertragener Wirkungsbereich’) is exclusively restricted to freelance civil engineers.
Examples of such tasks include the mandatory inspection of lifts or the measuring of plots of land by
13
Sometimes, in Austria, the term civil engineer is used to refer to both, architects and engineering consultants
simultaneously. Since both professions share a very similar legal framework, this is especially common when
discussing legal aspects of these two professions. For example, in German, the most important law when it comes
to regulating architects and engineering consultants is called ‘Ziviltechnikergesetz’ which would translate to ‘Civil
Engineer Law’. Consequently, if we are referring to both professions, we will use the term civil engineer.
15
the authorities. Additionally, official documents issued by freelance civil engineers have the same
validity as official documents issued by government agencies.
Freelance civil engineers enjoy the benefits of an independent professional association in the
form of the Federal Chamber of Architects and Engineering Consultants (Bundeskammer der
Architekten und Ingenieurkonsulenten, bAIK). By contrast, commercial civil engineers are represented
by the Austrian Economic Chambers, as are all commercially active people in Austria.
For the econometric analysis, freelance architects and engineering consultants are used as a
treatment group, while commercial civil engineers are consulted as a control group. As a result of both
the fundamental similarities in their specialist field and the different legislation to which they are
subject, these two groups are very well suited to an impact analysis of legal changes.
5.1.1. Descriptive statistics
In 2012 there were 4,604 self-employed freelance architects in Austria. Accordingly, there was a ratio
of one freelance architect to approx. 2,000 Austrian residents in that year. The profession of freelance
architects generated a total turnover of slightly over €1 billion. Between 2003 and 2012 the overall
number of architects increased by approx. 7%. The average age was roughly 50 years old. The diagram
below depicts the age distribution for self-employed freelance architects in 2012, divided into six age
categories.
Age Structure - Freelance Architects in %
2012
14,79
6,68
8,37
22,63
26,18
0-30
31-40
41-50
51-60
61-65
66+
32,40
Figure 2: Age structure – freelance architects
Source: Income Tax Statistics (STAT), own calculations
16
5.1.2. Overview: Amendments
The following table14 provides a short summary of the major amendments that were made between
2003 and 2014. The left column shows the regulation prior to the respective amendment, the dates of
announcement and commencement as well as the name of the affected laws and the respective
Federal Law Gazette (BGBL). The right column shows the regulation after the amendment and – if
information was available – the reason for the amendment.
Regulations Prior to the Amendments
Regulations as a Result of the Amendments15
Types of Business Entity I
Architects and engineering consultants are
Instead of ‘registered partnership, architects
allowed to establish ‘registered partnerships´
and engineering consultants are now allowed to
establish general partnerships (OGs) and limited
partnerships (KGs).
Reason for amendment:
Federal Law Gazette: BGBl. I 120/2005
This amendment was part of a fundamental
Date of announcement: 27/10/2005
restructuring of the Austrian Company Law
Date of commencement: 1/7/2007
(UGB). The changes made were not requested
Affected Law: § 21 Abs. 1 § 28 Abs. 4, ZTG
by the liberal professions.
Types of Business Entity II
Only persons are allowed to be shareholders in Architect and engineering consultant
an architect or engineering consultant
companies and persons are allowed to be
company.
shareholders in a civil engineering company.
Reason for amendment: N/A
Federal Law Gazette: BGBl. I 137/2005,
Date of announcement: 18/11/2005
Date of commencement: 19/11/2005
Affected Law: § 26, Abs. 1, ZTG
Entry Regulation I
Only graduates from universities can practice as Graduates from universities and national
architects or engineering consultants.
polytechnics (Fachhochschule) can practice as
Graduations from foreign universities require
architects or engineering consultants.
official validation.
Graduations from foreign universities or
polytechnics no longer require official validation
if the person has equal status to Austrian
14
As previously mentioned,
For further clarification (in German), see:
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2005_I_120/BGBLA_2005_I_120.pdf
https://www.parlament.gv.at/PAKT/VHG/XXII/I/I_01058/fname_045544.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2005_I_137/BGBLA_2005_I_137.pdf
https://www.parlament.gv.at/PAKT/VHG/XXII/I/I_01090/fname_049184.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2008_I_9/BGBLA_2008_I_9.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2008_I_9/BGBLA_2008_I_9.pdf
15
17
citizens (i.e. persons from the EU, EEA,
Switzerland).
Federal Law Gazette: BGBl. I 137/2005,
Date of announcement: 18/11/2005
Date of commencement: 19/11/2005
Affected Law: §§ 3, 5, 6 ZTG
No comparable regulation
Federal Law Gazette: BGBl. I 9/2008
Date of announcement: 7/1/2008
Date of commencement: 8/1/2008
Affected Law: §§ 30-39, ZTG
Reason for amendment:
These amendments were a consequence of the
new ‘Universitätsgesetz 2002’, a new law
created to restructure university law and
implement the results of the Bologna Process.
Entry Regulation II
This bill covers the implementation of Directive
2005/36/EC on the recognition of professional
qualifications in member states of the EU, EEA
and in Switzerland. Professional competence
can be proven by providing evidence of postsecondary training of at least for years. Where a
professional qualification is not equivalent, the
residency applicant shall be offered the
opportunity to take an aptitude test or undergo
an adaption period. The delivery of temporary
and occasional services shall not be bound to
any obligation to register or notify the
respective authorities.
Reason for amendment:
Implementation of Directive 2005/36/EC
Table 2: Amendments – civil engineers
5.1.3. Statistical analysis
As already explained in Section 5.1, the commercial architects can be used as a control group for the
analysis of the freelance architects. Legal amendments were only included in the analysis if it could be
assumed ex ante that they may have had an effect. In the case of architects, the relevant amendments
are those labelled as ‘Entry Regulation I’ and ‘Types of Business Entity I’ in the table in Section 5.1.2.16
The table below shows the results of the ITSA regression for the endogenous variables Self-Employed,
Employees, Employee Wages and Number of Companies. For better interpretation the endogenous
variables were transformed by taking their natural logarithms. The year beside the label of the
amendment indicates the assumed year of intervention17. The coefficients show whether the
difference in the growth rates between the treatment and the control group was significantly changed
by the intervention. A negative coefficient therefore means that the respective growth rate in the
16
Information obtained from a counselling session with the Federal Chamber of Architects and Engineering
Consultants indicates the irrelevance of “Types of Business Entity II”.
17
If the amendments came into force in the first half of the year, that was the year stipulated as the intervention
time point; on the other hand, if the reforms only came into force in the second half of the year, the following
year was defined as the intervention time point.
18
treatment group changed (in terms of positive or negative percentage change18) less than in the control
group19.
Effects on
Database
Entry Regulation I – 2006
Types of business entity I – 2008
Coeff.
p Value
R²
Coeff.
p Value
R²
Self-Employed
Income
Tax
-0.0606
0.018*
0.9998
-0.0080
0.631
0.9997
Employees
Wage Tax
-0.0213
0.427
0.9909
0.0375
0.124
0.9986
Wages
Number of
Companies
Wage Tax
Business
Structure
-0.0692
0.011*
0.9820
0.0914
0.062
0.9945
0.0465
0.004**
0.912
0.0512
0.000**
0.9998
Table 3: Estimation results – architects
* significant at 5%; ** significant at 1%
Entry Regulation I – 2006
For the amendment ‘Entry Regulation I’, which basically introduces new ways to become a freelance
architect (see table in Section 5.1.2), one could expect to find a positive effect on the four endogenous
variables. Less restrictive entry rules could raise the number of self-employed freelance architects as
well as the number of companies, which could then lead to a higher number of employees and
therefore a higher amount of aggregated wages. However, the results of the ITSA only indicate positive
significant results for the number of companies, while wages and self-employment were negatively
affected compared to the control group.
While the result for the number of companies seems straightforward, the coefficients for selfemployment and wages appear, at first glance, counterintuitive. Even though there exits, to the best
of our knowledge, no specific theory that can explain our results, some ideas can be found for example
in an analysis conducted by Spiller and Favaro20 and a paper written by Stigler21. The basic idea is that
in a certain market, the incumbent firms might change their behaviour or their strategy if they face an
entry threat. Mergers, acquisition or job cuts are only few of many possible reactions to such an entry
threat. These changes in the strategy of the incumbent firms certainly have the potential to alter the
structure of the entire market. This could then also lead to changes in self-employment and wages.
Another possible reason can be found in the development of welfare institutions for freelance
civil engineers. Until 2013, freelance civil engineers had access to a pension fund system that was solely
established for this specific profession. This welfare institution entered into financial difficulties in the
18
For example, if the growth rate of the treatment group increases by 3% and the growth rate of the respective
control group increases by 1%, we talk about a positive effect. If we observe a vice versa development, (1%
growth rate treatment group, 3 % growth rate control group) we call this a negative effect.
19
For a more detailed explanation of the ITSA Regression Method see Section 2 and Appendix A.
20
Spiller, Paplo T. and Favaro, Edgardo 1984.
21
Stigler, George J. 1964.
19
2000s and was eventually abolished in 2013. The growing threat of a dysfunctional pension fund
system and the corresponding financial burden for every single freelance civil engineer might have led
to an increasing demand for a more secure system, i.e. the public system. However, for freelance civil
engineers in the 2000s, the only way to enter the public pension fund system was to become
commercial civil engineers. If such ’moves’ between professions took place on a larger scale, this
process could certainly explain the simultaneous decrease in freelance architects and increase in
commercial architects (see Figure 2 in this section).
In addition to the written analysis, the following graphs should provide some insight into the
development of the independent variables analysed22. The actual and predicted values, i.e. the values
from the actual data and the values generated with the ITSA, are displayed for the treatment and the
control group for every independent variable respectively. The solid blue lines represent the estimated
values for the treatment group (e.g. number of self-employed freelance architects) whilst the dashed
yellow lines illustrate the estimated values of the control group (e.g. number of self-employed
commercial architects). The squares and triangles show the actual values for the treatment group and
the control group respectively.
Figure 3: Results self-employment 2006 – architects
Source: Income Tax Statistics (STAT)
22
In a perfect empirical data setting, we would not observe any kind of difference in the development of the
treatment and the control group, besides the one we are trying to quantify (i.e. impact of legal amendments).
Such data can, if at all, be obtained with the help of an experimental research design. In case of the ITSA (quasiexperimental research design) it is not possible to correct for all aspects that might influence only one of the two,
treatment or control group. Thus, it might occur that we observe different developments of treatment and
control groups for some of the professions and endogenous variables analysed.
20
Figure 4: Results employees 2006 – architects
Figure 5: Results wages 2006 – architects
Source: Wage Tax Statistics (STAT)
Source: Wage Tax Statistics (STAT)
21
Figure 6: Results companies 2006 – architects
Source: Structural Business Statistics (STAT)
Types of Business Entity I – 2008
Similar to the first amendment analysed, one could also expect the amendment ‘Types of Business
Entity I’ to have a positive impact on the four independent variables. An expansion of the possible legal
forms of companies could, for example, raise the number of companies and subsequently also the
figures for all three other variables. The ITSA estimates do indeed suggest a positive significant effect
on the number of companies, while no effects could be found for the other three endogenous
variables. As with the previous amendment, the following graphs illustrate the development of the
examined variables.
22
Figure 7: Results self-employment 2008 – architects
Figure 8: Results employees 2008 – architects
Source: Income Tax Statistics (STAT)
Source: Wage Tax Statistics (STAT)
23
Figure 9: Results employees 2008 – architects
Figure 10: Results companies 2008 – architects
Source: Wage Tax Statistics (STAT)
Source: Structural Business Statistics (STAT)
24
5.2. Engineering consultants
Results Engineering Consultants at a
glance




First amendment analysed (Year of
commencement 2006): Graduates from
polytechnicals can practice as engineering
consultants (previously only graduates
from universities could practise)
We could not find any significant effect of
the amendment on self-employment, but
we did find negative effects on employees,
wages and number of companies
Given that architects and civil engineers share the
same legal framework, this section refrains from
analysing the legal parameters and outlining
relevant legislative reforms in order to avoid
redundancy. Please refer to the previous section
for the relevant explanations. Below is a short
statistical description of civil engineers as well as
the analysis of the results.
Second amendment analysed (2008):
Instead of ‘registered partnerships’,
engineering consultants are now allowed
to establish general partnerships (OGs) and
limited partnerships (KGs)
The ITSA coefficient for self-employment is
not significant, whereas there seems to be
a negative effect on all the other three
variables analysed
5.2.1. Descriptive statistics
In 2012 there were 3,647 self-employed freelance engineering consultants in Austria. Accordingly,
there was a ratio of one freelance architect to approx. 2,300 Austrian residents in that year. The
profession of freelance engineering consultants generated a total turnover of slightly over €1.350
billion. Between 2003 and 2012 the overall number of engineering consultants decreased by approx.
13%. The average age was roughly 53 years old. The diagram below illustrates the age distribution for
self-employed engineering consultants in 2012, divided into six age brackets.
25
Age Structure - Freelance Engineering Consultants in %
2012
4,17
21,71
17,88
0-30
31-40
41-50
51-60
61-65
66+
9,17
32,69
27,68
Figure 11: Age structure – freelance engineering consultants
Source: Income Tax Statistics (STAT), own calculations
5.2.2. Statistical analysis
The analysis for freelance engineering consultants is quite similar to that for freelance architects. This
should come as no surprise, since both professions share the same legal framework. Consequently, as
with freelance architects, we analysed possible effects of the amendments ‘Entry Regulation I’ and
‘Types of Business Entity I’ (see Table 2 in Section 5.1.2.). The table below shows the results of the ITSA
regression for the endogenous variables Self-Employment, Employees, Employee Wages and Number
of Companies. For better interpretation the endogenous variables were transformed by taking their
natural logarithms. The year beside the label of the amendment indicates the assumed year of
intervention23. The coefficients show whether the difference in the growth rates between the
treatment and the control group was significantly changed by the intervention. A negative coefficient
therefore means that the respective growth rate in the treatment group changed (in terms of positive
or negative percentage change) less than in the control group24.
Effects on
Database
Entry Regulation I – 2006
Coeff.
p Value
R²
Coeff.
p Value
R²
Self-Employed
Income
Tax
-0.0176
-2.54
0.9961
0.0007
0.895
0.9999
Employees
Wage Tax
-0.0517
0.044*
0.9996
-0.0309
0.001**
0.9991
Wages
Number of
Companies
Wage Tax
Business
Structure
-0.0853
0.0754
0.047*
0.016*
0.9997
0.9931
-0.0762
0.1119
0.000**
0.000**
0.9992
0.9924
Table 4: Estimation results – engineering consultants
Types of Business Entity I – 2008
* significant at 5%; ** significant at 1%
23
If the amendments came into force in the first half of the year, that was the year stipulated as the intervention
time point; on the other hand, if the reforms only came into force in the second half of the year, the following
year was defined as the intervention time point.
24
For a more detailed explanation of the ITSA Regression Method see Section 2 and Appendix A.
26
Entry Regulation I – 2006
The amendment ‘Entry Regulation I’ increased the number of educational achievements that are
sufficient in order to become a freelance engineering consultant. This regulatory action has the
potential to have positive effects on all four endogenous variables. Less restrictive entry rules could
raise the number of self-employed freelance architects as well as the number of companies, which
could then lead to a higher number of employees and therefore a higher amount of aggregated wages.
We could not find any significant effects of the amendment on self-employment, but we did
find negative significant effects on employees, wages and number of companies. These results are
comparable to what we found for freelance architects, hence we refer to the arguments we brought
forth in the previous section to explain these rather counterintuitive findings (see Section 5.1.3).
In the following graphs, the solid blue lines represent the estimated values for the treatment
group (e.g. number of self-employed engineering consultants), whilst the dashed yellow lines illustrate
the estimated values of the control group (e.g. number of self-employed commercial engineering
consultants). The squares and triangles show the actual values for the treatment group and the control
group respectively.
Figure 12: Results self-employment 2006 – engineering consultants
Source: Income Tax Statistics (STAT)
27
Figure 13: Results employees 2006 – engineering consultants
Figure 14: Results wages 2006 – engineering consultants
Source: Wage Tax Statistics (STAT)
Source: Wage Tax Statistics (STAT)
28
Figure 15: Results companies 2006 – engineering consultants
Source: Structural Business Statistics (STAT)
Types of Business Entity I – 2008
The second amendment analysed – ‘Types of Business Entity I’ – expanded the possible legal forms of
companies. This could also be expected to have a positive impact on the four independent variables.
Such an expansion could for example raise the number of companies and subsequently also the figures
for all three other variables. Analogous to the results for the first amendment, the ITSA coefficient for
self-employment is not significant, whereas there seems to be a negative significant effect on all the
other three exogenous variables. Assuming that the explanation related to the pension fund system
that we used to explain the findings in Section 5.1.3 for both amendments analysed holds true, it is
also applicable to this amendment. As with the previous sections, the following graphs illustrate the
development of the examined variables.
29
Figure 16: Results self-employment 2008 – engineering consultants
Figure 17: Results employees 2008 – engineering consultants
Source: Income Tax Statistics (STAT)
Source: Wage Tax Statistics (STAT)
30
Figure 18: Results wages 2008 – engineering consultants
Figure 19: Results companies 2008 – engineering consultants
Source: Wage Tax Statistics (STAT)
Source: Structural Business Statistics (STAT)
31
5.3. Certified public accountants and tax advisers
Similar to the profession of civil engineers, there are two different types of professional practice for
public accountants and tax advisers: a distinction can be made between commercial and freelance
practice. For reasons that will be
explained below, the term ‘company
Results Public Accountants/Tax Advisers at a
glance




accountant’ will be used to refer to
the commercial form of professional
First amendment analysed (2006): More possible
ways were created to reduce the amount of time
that is required as a trainee in order to be allowed
to take the exam for accountants
practice.
For three of the four dependent variables, namely
self-employment,
employees
and
wages,
estimation results indicate a positive effect. No
effect was found for the number of companies
public accountants) and tax advisers
Second amendment analysed (2007): The
professions of commercial accountants and
independent accountants were merged into the
new profession ‘company accountants’, a nonfreelance profession
Wirtschaftstreuhänderberufsgesetz
Our estimation results hint towards positive effects
on self-employment, employees and wages and no
effect on number of companies
For freelance certified public
accountants (hereafter: freelance
the most important law in terms of
professional
regulation
is
the
(WTBG). This law is supplemented by
the rules of professional conduct.
The
most
significant
rules
for
professional regulation concerning
the company accountants can be
found
in
Bilanzbuchhaltungsgesetz
the
2014
(BiBuG 2014) and in the Austrian Gewerbeordnung (GewO). As a consequence of the different laws
that apply to freelance public accountants and company accountants, there exist several notable
differences between the two forms of professional practice. Apart from divergent rules concerning
access to the professions, the most significant distinctions can be found in the rules regarding the
authority of the professions. For example, freelance public accountants are allowed to issue opinions
and represent clients in front of financial authorities, whilst company accountants are not permitted
to do so.
Company accountants, like all other commercially active people in Austria, are represented by
the Austrian Economic Chambers, whereas freelance public accountants and tax advisers enjoy their
own independent professional association, namely the Chamber of Public Accountants (Kammer der
Wirtschaftstreuhänder).
In 2006, a major overhaul was conducted into the way the multiple professions in the field of
accountancy were organised. Prior to this restructuring process, one could practise as a freelance
32
public accountant, as a freelance independent account or as a commercial accountant. In order to
simplify this organisational structure, freelance public accountants and independent accountants were
merged into one profession, now known as company accountants – a non-freelance profession.
For the econometric analysis, freelance public accountants and tax advisers are used as a
treatment group, while company accountants are consulted as a control group. As a result of both the
fundamental similarities in their specialist field and the different legislation to which they are subject,
these two groups are very well suited to an impact analysis of legal changes.
5.3.1. Descriptive statistics
In 2012, 3,924 people worked as self-employed freelance public accountants or tax advisers in Austria.
Accordingly, there was a ratio of one freelance public accountant/tax adviser to approx. 2,150 Austrian
residents in that year. The profession of freelance public accountants/tax advisers generated a total
turnover of slightly over €2.3 billion. Between 2003 and 2012 the overall number of public
accountants/tax advisers increased by approx. 24%. The average age was roughly 51 years old. The
diagram below depicts the age distribution for self-employed public accountants/tax advisers in 2012,
divided into six age categories.
Age Structure - Freelance Public Accountants and Tax Advisers in %
2012
4,06
16,65
18,00
10,46
34,45
0-30
31-40
41-50
51-60
61-65
66+
29,41
Figure 20: Age structure – freelance public
accountants/tax advisers
Source: Income Tax Statistics (STAT), own calculations
33
5.3.2. Overview: Amendments
The following table provides a short summary of the three major amendments that were made
between 2003 and 2014 for freelance public accountants and tax advisers. The left column shows the
regulation prior to the respective amendment, the dates of announcement and commencement as
well as the name of the affected laws and the respective Federal Law Gazette (BGBL). The right column
shows the regulation after the amendment and – if information was available – the reason for the
amendment.
Regulations Prior to the Reforms
Amendments as a Result of the Reforms25
Entry Regulation I
Only trainees with at least three years of work More possible ways were created to reduce the
experience (some possibilities to reduce this amount of time that is required as a trainee in
amount of time exist) or commercial order to be allowed to take the exam for
accountants with at least 12 years of work accountants.
experience are allowed to take the exam for
public accountants.
People who are already accountants and have
worked full-time for two years in the field of
public accountancy are allowed to take the exam
for tax advisers. The same holds true vice versa.
Federal Law Gazette: BGBl. I 84/2005
Date of announcement: 10/8/2005
Date of commencement: 1/9/2005
Affected Law: §§ 14-16, WTBG
No comparable regulation
BGBl. I 10/2008
7/1/2008–8/1/2008
WTBG §§ 231–234
Federal Law Gazette: BGBl. I 10/2008
Date of announcement: 7/1/2008
Date of commencement: 8/1/2008
Affected Law: §§231–234, WTBG
Reason for amendment:
This reform aimed to remove barriers in regard
to access to the profession, since the compulsory
duration of training to become a public
accountant in Austria had been long, compared
to other member states.
Entry Regulation II
This bill covers the implementation of Directive
2005/36/EC on the recognition of professional
qualifications in member states of the EU, EEA
and in Switzerland. Professional competence can
be proven by providing evidence of qualification.
Where a professional qualification is not
equivalent, the residency applicant shall be
offered the opportunity to take an aptitude test.
The delivery of temporary and occasional
services shall not be bound to any obligation to
register or notify the respective authorities.
Reason for amendment:
Implementation of Directive 2005/36/EC.
25
For further clarification (in German), see:
https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10005162
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2005_I_84/BGBLA_2005_I_84.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2006_I_161/BGBLA_2006_I_161.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2008_I_10/BGBLA_2008_I_10.pdf
https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20008571
34
Reorganisation of Professions
Besides the freelance public accountants, there The professions of commercial accountants and
existed two additional professions, the
independent accountants were merged into the
independent accountants – who were also a
new profession ‘company accountants’, a nonfreelance profession – and the commercial
freelance profession.
accountants.
Federal Law Gazette: BGBl. I 161/2006
Date of announcement: 1/12/2006
Date of commencement: 1/1/2007
Affected Laws: various paragraphs in WTBG,
BiBuG
Reason for amendment:
Simplification of existing laws.
Table 5: Amendments – public accountants and tax advisers
5.3.3. Statistical analysis
As already explained in Section 5.3, company accountants can be used as a control group for the
analysis of public accountants and tax advisers. Legal amendments were only included in the analysis
if it could be assumed ex ante that they may have had an effect. In the case of public accountants and
tax advisers, the relevant amendments are those classed as ‘Entry Regulation I’ and ‘Reorganisation of
Professions’ in the table in Section 5.3.2. The table below shows the results of the ITSA regression for
the endogenous variables Self-Employed, Employees, Employee Wages and Number of Companies. For
better interpretation the endogenous variables were transformed by taking their natural logarithms.
The year beside the label of the amendment indicates the assumed year of intervention26. The
coefficients show whether the difference in the growth rates between the treatment and the control
group was significantly changed by the intervention. A negative coefficient therefore means that the
respective growth rate in the treatment group changed (in terms of positive or negative percentage
change) less than in the control group27.
26
If the amendments came into force in the first half of the year, that was the year stipulated as the intervention
time point; on the other hand, if the reforms only came into force in the second half of the year, the following
year was defined as the intervention time point.
27
For a more detailed explanation of the ITSA Regression Method see Section 2 and Appendix A.
35
Reorganisation of Professions –
2007
Effects on
Database
Entry Regulation I – 2006
Coeff.
p Value
R²
Coeff.
p Value
R²
Self-Employed
Income
Tax
0.0637
0.025*
0.9817
0.0853
0.005**
0.9992
Employees
Wage Tax
0.1111
0.000**
0.9998
0.0831
0.000**
0.9997
Wages
Number of
Companies
Wage Tax
Business
Structure
0.1549
0.000**
0.9997
0.0823
0.001**
0.9994
0.0495
0.066
0.9940
0.1050
0.063
0.9874
Table 6: Estimation results – public accountants/tax advisers
* significant at 5%; ** significant at 1%
Entry Regulation I – 2006
The amendment ‘Entry Regulation I’ created more ways to reduce the duration of training for trainees
and made it easier for professionals with work experience to take the exam for public accountants or
tax advisers (see table in Section 3). Both these adjustments can be expected to have a positive effect
on the number of self-employed people, employees, number of companies and subsequently also on
wages. For three of these four dependent variables, namely self-employment, employees and wages,
the estimation results indicate that such a positive effect does indeed exist. We also found a positive
effect on the number of companies, however not a statistically significant one. At first glance, the
findings for public accountants and tax advisers seem to be very consistent with what is to be expected
from this type of legal amendment. However, for the analysis of this specific amendment, one of the
methodological limitations described in Section 4 almost certainly applies. Besides the amendment
‘Entry Regulation I’, in September 200528 the Abschlussprüfungsqualitätssicherungsgesetz (A-QSG)
became law. This law regulates the way audits should be conducted. So even though this was not a
law that regulates the profession itself, it still might have had a strong influence on the profession. For
example, the increased requirements for audits could have increased the need for public accountants
and subsequently provoked a raise in the respective growth rates for the endogenous variables.
Due to this possible external influence by the A-QSG, it is very important to be cautious when
interpreting these results. In the following graphs the solid blue lines represent the estimated values
for the treatment group (e.g. number of self-employed freelance public accountants/tax advisers)
while the dashed yellow lines illustrate the estimated values of the control group (e.g. number of selfemployed company public accountants/tax advisers). The squares and triangles show the actual values
for the treatment group and the control group respectively.
28
See Section 2 for an explanation of how the year of commencement of an amendment is matched with a
year in the statistical analysis.
36
Figure 21: Results self-employment 2006 – public accountants/tax advisers Source: Income Tax Statistics (STAT)
Figure 22: Results employees 2006 – public accountants/tax advisers
Source: Wage Tax Statistics (STAT)
37
Figure 23: Results wages 2006 – public accountants/tax advisers
Figure 24: Results companies 2006 – public accountants/tax advisers
(STAT)
Source: Wage Tax Statistics (STAT)
Source: Structural Business Statistics
38
Reorganisation of Professions – 2007
It is not an easy task to make presumptions about the effects of the ‘Reorganisation of Professions’
amendment on the independent variables analysed. The merger of the commercial accountant and
freelance independent accountant professions (see table in Section 5.3.2) could potentially lead to
reduced self-employment etc., since the newly established company accountant is not a freelance
profession. On the other hand, some of the commercial accountants might have wanted to switch to
become freelance public accountants due to dissatisfaction with the legal framework for company
accountants. This then would have had positive effects on the variables analysed.
Our estimation results hint towards positive significant effects on self-employment, employees
and wages. A possible explanation for these findings, besides the aforementioned hypothetical
dissatisfaction with the legal framework for company accountants, could be the ever-increasing
complexity of legislation. More specifically, between 2002 and 201429 there were 86 amendments
alone for the Austrian income tax law. Most likely more of these examples could be found. The increase
and/or change in laws affecting the expertise of tax advisers and public accountants could have led to
an increasing demand for the services of these specific professions. This would explain the positive
effects we have found for the year 2007. Needless to say that if this thesis indeed holds, it would also
apply to the analysis of the amendment ‘Entry Regulation I’ in this section.
Figure 25: Results self-employment 2007 – public accountants/tax advisers Source: Income Tax Statistics (STAT)
29
This time span is determined by the available data.
39
Figure 26: Results employees 2007 – public accountants/tax advisers
Figure 27: Results wages 2006 – public accountants/tax advisers
Source: Wage Tax Statistics (STAT)
Source: Wage Tax Statistics (STAT)
40
Figure 28: Results companies 2006 – public accountants/tax advisers
(STAT)
Source: Structural Business Statistics
41
5.4. Lawyers
In contrast to freelance architects, freelance engineering consultants and freelance public
accountants/tax advisers, there exists no equivalent profession to lawyers that is regulated within the
framework of the Austrian Gewerbeordnung (GewO). While this certainly helps to draw a clearer
picture of the profession itself, it also comes with the drawback that no statistically suitable control
group is available for lawyers. In
Results Lawyers at a glance




First amendment analysed (2008): Law studies resulting
in a ‘Magister’ degree were adjusted to the ETCS, but the
minimum required years of academic studies were kept
at 4. Additionally, other law studies resulting in a
Masters’s degree now also qualify a graduate to become
a lawyer (e.g. business law)
The ITSA results suggest positive effects on selfemployment and the number of companies but a
negative effect on wages and no effect on employees
Second amendment analysed (2010): Trainee lawyers
have to become members of the Austrian Bar
Association
We found negative effects for self-employment and
wages, while the estimation results indicate that there
was no effect on employees or the number of companies
order to underline this statement,
it is helpful to recall how control
groups were formed for the other
professions analysed. An architect,
for example, can practice his/her
profession as a freelance architect
or as a commercial architect.
Independently from the form of
professional practice, the architect
works in the same field of
expertise and has to meet similar
educational
qualifications.
The
main difference between those
two forms of professional practice
therefore lies in the distinct laws
which regulate those two professions. These are acceptable circumstances to create a treatment and
a control group out of those two professions. Since there is no comparable a situation in the case of
lawyers, we were not able to find a suitable control group for this specific profession.
The most important law regarding professional regulation is the professional law of lawyers
(Rechtsanwaltsordnung/RAO). Lawyers as well as trainee lawyers (since 2010) are represented by the
Austrian Bar Association. Since 2003, eighteen Austrian Federal Law Gazettes (BGBl) have dealt with
the legal framework of the legal profession. In this period, there have been three so-called ‘reforms of
professional law’ (Berufsrechtsänderungsgesetze), which have mainly influenced the professional law
of lawyers (RAO). Membership to this association is mandatory in order to become a registered lawyer
and to practise as a lawyer.
42
5.4.1. Descriptive statistics
In 2012 there were 5,651 self-employed lawyers in Austria. Accordingly, there was a ratio of one lawyer
to almost 1,500 Austrian residents in that year. The Austrian lawyers generated a total turnover of
slightly below €2.3 billion. Between 2008 and 2012, the overall number of lawyers increased by approx.
10%. The average age was roughly 48 years. The diagram below illustrates the age distribution in 2012,
divided into six age brackets.
Age Structure Lawyers in %
2012
9,22 0,2
6,05
29,91
27,14
0-30
31-40
41-50
51-60
61-65
66+
37,82
Figure 29: Age structure – lawyers
Source: Income Tax Statistics (STAT), own calculations
5.4.2. Overview: Amendments
The following table provides a short summary of the major amendments that were made between
2003 and 2014. The left column shows the regulation prior to the respective amendment, the dates of
announcement and commencement as well as the name of the affected laws and the respective
Federal Law Gazette (BGBL). The right column shows the regulation after the amendment and – if
information was available – the reason for the amendment.
43
Amendments as a Result of the Reforms30
Entry Regulation
To gain access to the classic legal professions
Law studies resulting in a ‘Magister’ degree
(lawyer, judge, notary) it was necessary to
were adjusted to the ETCS, but the minimum
graduate in Austrian Law with a so-called
required years of academic studies were kept at
‘Magister’ degree (duration: 4 years).
4. Additionally, other law studies resulting in a
Master’s degree now also qualify a graduate to
become a lawyer. To ensure that graduates
with a Master’s degree have the necessary
education to enter the classic legal professions,
the term ‘law studies’ was defined more
precisely.
Regulations Prior to the Reforms
Reason for amendment: The changes became
Federal Law Gazette: BGBl. I 111/2007
necessary due to the Bologna Process. The aim
Date of announcement: 28/12/2007
was to ensure that law degrees still provide
Date of commencement: several dates but
professional prospects with the necessary
mostly 1/1/2008
minimum education to enter the ‘classic’ legal
Affected Law: §§ 1, 2, 3, 5, 8, RAO
professions (e.g. lawyer, judge).
Changes to Bar Association
Trainee lawyers are not members of the
Trainee lawyers have to become members of
Austrian Bar Association.
the Austrian Bar Association.
Federal Law Gazette: BGBl. I 141/2009
Date of announcement: 30/12/2009
Reason for amendment: A reform of the Federal
Date of commencement: 1/1/2010
Constitutional Law (B-VG) made it necessary to
Affected Law: e.g. §§ 22, 23, RAO
include trainee lawyers in the Bar Association.
Types of Business Entity
Lawyers are not allowed to establish a GmbH & Lawyers are allowed to establish a GmbH & Co
Co KG.
KG. This legal form allows them to be partners
liable to a fixed amount (‘Kommanditist’) in a
legal partnership.
Federal Law Gazette: BGBl. I 159/2013
Date of announcement: 31/7/2013
Reason for amendment: The implementation of
Date of commencement: 1/9/2013
the GmbH & Co KG was a demand by the
Affected Law: mainly § 21 RAO
profession itself.
Table 7: Amendments – lawyers
5.4.3.. Statistical analysis
As with the other four professions, ITSA was used to calculate statistical results. This method would
allow for the usage of control groups in a time-series framework. However, due to the reasons
explained in Section 2, for lawyers no control group will be used. Legal amendments were only included
in the analysis if it could be assumed ex ante that they may have had an effect. In the case of lawyers,
30
For further clarification (in German), see:
https://www.ris.bka.gv.at/Dokumente/Bundesnormen/NOR30004857/NOR30004857.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2007_I_111/BGBLA_2007_I_111.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2009_I_141/BGBLA_2009_I_141.pdf
https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2013_I_159/BGBLA_2013_I_159.pdf
44
the relevant amendments are those called as “Entry Regulation” and “Changes Bar Association” in the
table in Section 5.4.231.
The table below shows the results of the ITSA regression for the endogenous variables SelfEmployed, Employees, Employee Wages and Number of Companies. For better interpretation the
endogenous variables were transformed by taking their natural logarithms. The year beside the label
of the amendment indicates the assumed year of intervention32. The coefficients show whether there
was a significant change in the growth rates of the respective endogenous variable after an
intervention took place. A negative coefficient indicates a lower growth rate after the intervention
compared to the time before. This, however, does not imply that the growth rate itself is negative.
Effects on
Database
Entry Regulation – 2008
Changes to Bar Association – 2010
Coeff.
p Value
R²
Coeff.
p Value
R²
SelfEmployed
Income
Tax
0.0209
0.000**
1.0000
-0.0210
0.000**
0.9733
Employees
Wage Tax
0.0050
0.121
0.9994
-0.0012
0.598
0.9999
Wages
Wage Tax
-0.0335
0.000**
0.9999
-0.0349
0.001**
1.0000
Number of
Companies
Business
Structure
0.0171
0.011*
0.9899
-0.0079
0.664
0.9955
Table 8: Estimation results – lawyers
* significant at 5%; ** significant at 1%
Entry Regulation – 2008
The amendment ‘Entry Regulation’ established the ECTS for the ‘Magister’ law studies degree in
Austria. Additionally, with this change in law, law studies resulting in a Master’s degree allow for a
graduate to become a trainee lawyer. One could expect this amendment to have a positive effect on
the four endogenous variables since more possibilities to become a lawyer were created.
The estimation results suggest positive effects on self-employment and the number of
companies but a negative effect on wages. The first two results seem to be quite straightforward, while
the negative outcome for wages raises some questions. As with the other professions analysed, one
possible explanation could be that the incumbent law offices started to change their strategy in the
wake of an entry threat. One of these possible changes in strategy could have been the reduction in
labour costs in order to increase or maintain competitiveness.
31 We would also consider ‘Type of business entity’ a relevant amendment, however the respective date of
commencement (September 2013) in light of the available data (time series 2002-2014) it is not possible to
apply the ITSA for statistical reasons.
32
If the amendments came into force in the first half of the year, that was the year stipulated as the intervention
time point; on the other hand, if the reforms only came into force in the second half of the year, the following
year was defined as the intervention time point.
45
The following graphs should provide some insight into the development of the dependent
variables analysed. The actual and predicted values are displayed for every independent variable in a
separate chart. The solid blue lines represent the estimated values for lawyers while the squares show
the actual values.
Figure 30: Results self-employment 2008 – lawyers
Figure 31: Results employees 2008 – lawyers
Source: Income Tax Statistics (STAT)
Source: Wage Tax Statistics (STAT)
46
Figure 32: Results wages 2008 – lawyers
Figure 33: Results companies 2008 – lawyers
Statistics (STAT)
Source: Wage Tax Statistics (STAT)
Source: Structural Business
47
Changes to Bar Association – 2010
For the amendment ‘Changes to Bar Association’, which made it compulsory for trainee lawyers to
become a member of the Austrian Bar Association, we found negative significant effects for selfemployment and wages, while the estimation results indicate that there was no effect on employees
or the number of companies. These results appear to be very counterintuitive. One would expect to
find positive significant effects caused by this amendment. A possible explanation could be that
lawyers stopped hiring new fully fledged lawyers to compensate for the increase in costs caused by
the new status of junior lawyers. Moreover, the incentive to become a self-employed lawyer could
have been reduced due to the fact that it became more expensive to hire junior lawyers and thus to
establish a new company. One has to be very cautious when interpreting these findings, since the
observed time span after the intervention is very short, which could be a reason for bias in the results.
Nevertheless, we decided to not exclude this intervention form the analysis, since it was, to the best
of our knowledge, one of the more important amendments in the relevant time span.
Figure 34: Results self-employed 2010 – lawyers
(STAT)
Source: Wage Tax Statistics
48
Figure 35: Results employees 2010 – lawyers
Figure 36: Results wages 2010 – lawyers
Source: Wage Tax Statistics (STAT)
Source: Wage Tax Statistics (STAT)
49
Figure 37: Results companies 2010 – lawyers
Statistics (STAT)
Source: Structural Business
50
6. Concluding remarks
When taking a look at the results for the various professions and the amendments analysed, two facets
seem to be very important when interpreting the results. First, most of the evaluated amendments are
not very homogenous. Second, even in cases where amendments were to a certain degree
comparable, the estimation results do not hint towards conclusive effects on self-employment,
employees, wages or the number of companies. For example, the effects of reduced market entry
barriers were negative for freelance architects and engineering consultants but were positive for public
accountants and tax advisers.
There certainly exist several possible explanations for these partly counterintuitive, findings.
Some of them have already been mentioned in the sections describing the results for the various
professions. The abolishment of the special pension fund system for freelance architects and
engineering consultants could have influenced the results for these professions. The demand for
services provided by tax advisers and public accountants might have been driven by the increasing
complexity of the general tax system. The possibility of a similar development for lawyers cannot be
ruled out. In addition to these profession-specific explanations for the inconclusive results, another
possible reason which has already been pointed out in a previous section of this report is the idea that,
in the face of a possible entry threat, incumbent companies might change their market
strategy/behaviour. This change in strategy could potentially take a number of different forms;
examples include acquisitions, mergers, cost reduction or specialisation. Due to the broad range of
possible strategies, it is not foreseeable which kind of effect such a shift in strategy would have in
respect to our estimation results.
Another aspect that has to be kept in mind when interpreting the results is that the applied
method of estimation, namely ITSA, might have led to biased results33. In particular, one of the major
reasons for bias is the fact that the way in which a certain year of intervention was matched to an
amendment could be described as somewhat arbitrary. If, for example, we observed two amendments
in a single year, it is not possible to assess which of the amendments really caused a particular effect.
It is the task of the researcher to define or evaluate which of the amendments are most likely to have
had some degree of economic impact. The fact that there were in most cases not just two, but a much
higher number of amendments per year makes this a very challenging task. Consequently, it is not
guaranteed that the identified effects are solely caused by the amendments described in Section 5.
33
A logical consequence of biased results seems to be to use a different methodological approach. However, it
must not be forgotten that the choice of an appropriate method is heavily influenced by the available data. With
the available data for Austria, the ITSA – even with its obvious drawbacks – still strikes us to be the best estimation
method.
51
The research activities for this report allow us to come to the conclusion that the research in
this particular field of expertise (economic effects caused by professional regulation) is still in the early
stages. The results in this report as well as the applied methodology can help to further develop
research in this very important field. Analysis in this area still face a lot of obstacles, especially data
availability and the previously mentioned very complex legal framework of the liberal professions that
makes it difficult to assess impact caused by legal change. Nonetheless, the results in this report still
can be interpreted as first indication towards possible effects. Hence this report should be seen as an
important step to deepen research in the area in Austria and Europe.
52
7. References
Heijdra, Ben J./van der Ploeg, Frederick (2002): The Foundations of Modern Macroeconomics. New
York, Oxford University Press
Linden, Ariel/Adams L. John (2011): Applying a propensity-score based weighting model to interrupted
time series data: improving causal inference in program evaluation, in: Journal of Evaluation in Clinical
Practice, Vol.17, No.: 6, pp. 1231-1238.
Linden, Ariel (2015): Conducting interrupted time-series analysis for single- and multiple-group
comparisons, in: The Stata Journal, Vol.: 15, No.: 2, pp. 480-500
Spiller, Paplo T. and Favaro, Edgardo (1984): The Effects of Entry Regulation on Oligopolisitc
Interaction: The Uruguayan Banking Sector, in: The RAND Journal of Economics, Vol. 15, No. 2, pp.244254
STAT 2011: Standard-Dokumentation, Metainformationen zur Leistungs- und Strukturstatistik im
Produzierenden und Dienstleistungsbereich. Vienna, Statistics Austria,
STAT 2014a: Standard-Dokumentation, Metainformation zur Einkommensteuerstatistik. Vienna,
Statistics Austria
STAT 2014b: Standard-Dokumentation, Metainformation zur Lohnsteuerstatistik. Vienna, Statistics
Austria
STAT 2014c: Standard-Dokumentation, Metainformation zu den Statistiken zur Umsatzsteuer. Vienna,
Statistics Austria
Stigler, George J. (1964): A Theory of Oligopoly, in: Journal of Political Economy, Vol. 72, No.1, pp. 4461
Wooldridge, Jeffrey M. (2009): Introductory Econometrics. A Modern Approach. Mason, SouthWestern
53
Appendix A) 34
For the questions that should be answered quantitatively in this report, the so-called interrupted time
series analysis (ITSA) is used. This econometric estimation model, which can be classed as a quasiexperimental research paradigm, facilitates the investigation of time series data sets with a treatment
and a control group for possible intervention-induced effects (multiple variant) or to prove changes in
simple time series without a control group that can be attributed to interventions (singular variant).
Such interventions could be changes in the law or external shocks (e.g. price shocks, demand shock,
etc.), for example (cf. Heijdra, van der Ploeg 2002: 35ff). The multiple-variant model can be portrayed
as a formula as follows:
𝑌𝑡 = 𝛽0 + 𝛽1 𝑇𝑡 + 𝛽2 𝑋𝑡 + 𝛽3 𝑋𝑡 𝑇𝑡 + 𝛽4 𝑍 + 𝛽5 𝑍𝑇𝑡 + 𝛽6 𝑍𝑋𝑡 + 𝛽7 𝑍𝑋𝑡 𝑇𝑡 + 𝜖𝑡 35
(1)
Here, Yt is the aggregated outcome variable (e.g. employment) at the time point t; Tt is the time that
has passed since the study began; Xt is a dummy variable representing the time point of the
intervention (0 = pre-intervention; 1 = post-intervention); and finally, Z refers to the 0/1 dummy
variable for the control group (0) and the treatment group (1).
β0 represents the intercept. The coefficients β1 to β3 describe the control group, while the
coefficients β4 to β7 represent the treatment group. β1 states the gradient of the control group preintervention; β2 describes the change in the level of the control group post-intervention; β3measures
the difference in the gradients pre- and post-intervention. The coefficient β4 measures the difference
in the intercept level between the treatment and control group pre-intervention. β5 represents the
difference in the trend level between the treatment and the control group pre-intervention; β6
measures the difference in the level between the treatment group and the control group postintervention and, finally, β7 shows whether the difference in the gradient between the treatment and
the control group was significantly changed by the intervention (cf. Linden/Adams 2011). The
coefficients β0 to β3 of the singular variant in the ITSA for the simple time series can be interpreted as
analogous to their meaning for the control group in the multiple variant. The graphic below is a visual
depiction of the preceding verbal description of the parameters.
34
This section is based on Linden 2015. Consequently, the remainder of this chapter will forgo further
references to this source.
35
If there is an AR1 (first-order autoregressive process), then the error term 𝜖𝑡 takes the form 𝜖𝑡 = 𝜌𝜖𝑡−1 + 𝑢𝑡 ,
where 𝜌 represents the correlation coefficient between the time-dependent error terms and ut are timeindependent normally distributed error terms.
54
Figure 38: ITSA analysis
Source: Linden 2015
The significant β estimators to interpret the results of the ITSA are β3 in the singular case and β7 in the
multiple case.
The model is estimated with GLS (generalised least square) and is consequently subject to the
necessary tests for ‘outliers’, normality of the residuals and autocorrelation, and where appropriate
corrected with respective methods.
The intervention time point is defined on the basis of the legal reforms in each occupational
group as described in Section 2.3. For each treatment group, the years were chosen in which reforms
were implemented that can be expected to have had an effect on employment, entry rates and wages.
If the reforms came into force in the first half of the year, that was the year stipulated as the
intervention time point; on the other hand, if the reforms only came into force in the second half of
the year, the following year was defined as the intervention time point. For better interpretation the
endogenous variables were transformed by taking their natural logarithms. The STATA software
package was used to compute the estimation results.
The values for the computed R² (the common measure for goodness of fit) displayed in Tables 3, 4, 6
and 8 can be described as extraordinarily high36. However, two factors which normally tend to
artificially increase the R² values apply to our model. First, since our data sets do not contain very
36
R² can take on values between 0 and 1. Values close to 1 indicate a high explanatory power of the estimated
model while the opposite is true for low values of R².
55
many data points, the high R² values could be the result of an overfitted model (too many exogenous
variables compared to the number of observations). Second, since we work with time series data, we
cannot exclude the possibility of high R² values being caused by a trend in the endogenous variable
(cf. Wooldridge 2009). In light of these two factors, it is very important not to over-interpret the high
R²values and make false assumptions about the goodness of fit of the used model.
56
Appendix B)
The following table contains information regarding legal amendments that were made between 2003
and 2014 for the professions of civil engineer (engineering consultant and architect), lawyer and public
accountant/tax adviser. For every profession, only the law mainly responsible for regulating the
respective profession was analysed, i.e. Bundesgesetz über Ziviltechniker (Ziviltechnikergesetz 1993 –
ZTG)
for
civil
engineers,
(Wirtschaftstreuhandberufsgesetz
Bundesgesetz
–
WTBG)
for
über
die
Wirtschaftstreuhandberufe
public
accountants/tax
advisers,
and
Rechtsanwaltsordnung (RAO) for lawyers.
The leftmost column states the profession concerned. The second column indicates the
number of the relevant Federal Law Gazette, the date of announcement and the date of
commencement. If no date of commencement has been reported, the date of announcement and
commencement are considered the same. The third column names the exact article that was
amended. In the fourth column brief notes explaining the basic area of legal amendment are provided.
In the rightmost column hyperlinks for additional information can be found.
57
Profession
Civil
Engineers
Civil
Engineers
Civil
Engineers
Civil
Engineers
Changes since 2003, Austrian
Federal Law Gazette
New
Section
BGBl I 50/2003
Announced: 8/8/2003
Commencement: 30/6/2004
§ 29 Abs 4,
ZTKG
BGBl I 44/2004
Announced: 30/4/2004
Commencement: one day after
the publication date of the
relevant BGBl.
BGBl I Nr 120/2005
Announced: 27/10/2005
Commencement
of
the
provisions: generally one day
after the publication date of the
relevant BGBl, see column G.
§ 29 ZTKG
BGBl I 137/2005
Announced: 18/11/2005
Commencement: one day after
the publication date of the
relevant BGBl.
§ 31 ZTKG
Explanatory Notes about the Amendments
Further Information
Regulations regarding dues for welfare institutions (e.g.
https://www.ris.bka.gv.at/Dokumen
pension funds) were abolished.
te/BgblPdf/2003_50_1/2003_50_1.
Abolishment of the statue for welfare institutions due
pdf
to insufficient legal backing.
Pension funds and death benefit funds.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2004_I_44/BGB
LA_2004_I_44.pdf
§ 29a ZTKG Regulations regarding dues.
§ 31 ZTKG
Regulations regarding statute.
§ 21 Abs 1
ZTG
Professional practice for civil engineering partnerships
/intentions of partnership.
§ 28 Abs 4
ZTG
Professional
practice
for
civil
partnerships/organisational fundamentals.
§ 1 Abs 1
ZTG
RL 85/384/EWG (RL for mutual recognition of diplomas
etc. in the field of architecture)
Master’s graduates from universities of applied science
can become architects.
RL 89/48/EWG (RL for general recognition of diplomas
from tertiary institutions that complete at least 3 years
https://www.ris.bka.gv.at/Dokumen
of vocational training)
te/BgblAuth/BGBLA_2005_I_137/BG
Enhancement of authority (e.g. mediatory services).
BLA_2005_I_137.pdf
Harmonisation with EU, EEA, Swiss and insolvency
facilitation.
Recognition of foreign academic qualifications.
Field of expertise has to correspond with the university.
Amendments of the requirements for the 3 years of
vocational training.
§ 3 ZTG
§ 4 ZTG
§ 5 ZTG
§ 6 ZTG
§ 7 ZTG
§ 8 ZTG
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2005_I_120/BG
engineering
BLA_2005_I_120.pdf
§ 9 ZTG
§ 10 Abs 2
ZTG
§ 14 ZTG
§ 17 ZTG
§ 26 Abs 1
ZTG
§ 28 Abs 1
ZTG
§ 30 ZTG
§ 32 Abs 7
ZTG
§ 4 ZTG
§ 16 ZTG
§ 19 ZTG
§ 20 ZTG
§ 33 ZTG
Civil
Engineers
BGBl I 164/2005
Announced: 30/12/2005
Commencement: 1/1/2007
§ 2 Abs 2
ZTKG
§ 6 ZTKG
§ 8 ZTKG
§ 18 Abs 2
ZTKG
§ 21 Abs 4
ZTKG
Additional knowledge required to pass the civil
engineering exam (only for engineering consultants).
Expansion of the team for the board of examiners.
Practice of the civil engineering profession not allowed
while being employed.
Expansion of criminal offence.
Shareholding between two civil engineering
partnerships.
Majority of shares in civil engineering partnerships.
Regulation of profession titles.
Warrant for regulations.
Issue of digital public documents.
Secure electronic signature.
Digital version of analogue official seal.
Photo identification.
Late date of commencement due to period of technical
adjustment.
Issue of photo identification – responsibility of
chambers in federal states.
https://www.ris.bka.gv.at/Dokumen
Termination of civil engineering authority leads to
te/BgblAuth/BGBLA_2005_I_164/BG
termination of authority for issuance of digital public
BLA_2005_I_164.pdf
documents.
Presidents of federal state chambers can keep the
internal regulations in digital form.
Division of responsibilities regarding some aspects of
electronic signatures between the national and the
federal chambers.
Presidents of federal state chambers can keep the
internal regulations in digital form.
59
Civil
Engineers
BGBl I 8/2008
Announced: 7/1/2008
Commencement: 1/1/2008
Civil
Engineers
BGBl I 9/2008
Announced: 7/1/2008
Commencement: one day after
the publication date of the
relevant BGBl.
Civil
Engineers
BGBl I 123/2008
Announced: 11/8/2008
Commencement: one day after
the publication date of the
relevant BGBl.
§ 24 Abs 3
ZTKG
§ 33a ZTKG
§ 33b ZTKG
§ 71 Abs 5
ZTKG
§ 16 ZTG
§ 33 ZTG
§ 5 Abs 1
und 2 ZTG
§ 8 Abs 1
ZTG
§ 10 Abs 1
und 3 ZTG
§ 16 abs 8
ZTG
§ 30 ZTG
§ 31 ZTG
§ 32 ZTG
§ 33 ZTG
§ 34 ZTG
§ 35 ZTG
§ 36 ZTG
§ 37 ZTG
§ 39 ZTG
§ 24 Abs 3
Z 4 ZTKG
§ 29a Abs
4 ZTKG
§ 31 ZTKG
National chamber is responsible for issuing directives
concerning identification for electronic signatures.
Clarifications regarding the issuing of directives.
Precise definitions regarding the issuing of directives.
Oral trial for disciplinary proceedings.
Instead of secure, only qualified electronic signature.
Ex post facto date of commencement.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2008_I_8/BGBL
A_2008_I_8.pdf
Family members of EU citizens can become freelance
civil engineers.
Part-time work counts as vocational training.
For aptitude exams a board of examiners has to be
appointed.
Signatures for certification only valid for public
certificates.
Recognition of foreign professional qualifications.
Recognition of foreign professional qualifications.
Recognition of foreign professional qualifications.
Recognition of foreign professional qualifications.
Recognition of foreign professional qualifications.
Recognition of foreign professional qualifications.
Recognition of foreign professional qualifications.
International, European cooperation.
Sanctions.
Warrant for the chamber to issue an operating plan in
the form of a directive.
Possibilities for raising the chamber membership dues.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2008_I_9/BGBL
A_2008_I_9.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2008_I_123/BG
BLA_2008_I_123.pdf
Possibility for issuing an operating plan.
60
Civil
Engineers
Civil
Engineers
BGBl I 135/2009
Announced: 30/12/2009
Commencement: 1/1/2010
BGBl I 136/2009
Announced: 30/12/2009
Commencement: 1/1/2010
§ 52 Abs 5
und 6
ZTKG
§ 14 ZTG
§ 41 Abs 5
ZTG
§ 17 Abs 2
ZTKG
§ 18 Abs 2
Z 2 ZTKG
§ 29 ZTKG
§ 77 ZTKG
§ 5 Abs 3
ZTG
Civil
Engineers
Civil
Engineers
BGBl I 58/2010
Announced: 27/7/2010
Commencement: 1/8/2010
BGBl I 55/2011
Announced: 29/7/2011
Commencement: one day after
the publication date of the
relevant BGBl.
BGBl I 4/2013
Announced: 10/1/2013
§ 17 Abs 1
ZTG
§ 33 Abs 2
ZTG
§ 34 Abs 2
ZTG
§ 41 Abs 5
ZTG
§ 71 Abs 5,
2. Satz
ZTKG
§ 5 Abs 2
ZTG
Necessary features of a ‘Rückstandsausweis’ (public
document that contains information about arrears).
Addition of registered partnership.
Vecatio legis.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2009_I_135/BG
BLA_2009_I_135.pdf
Benevolent fund for surviving dependants also applies
to registered partnerships.
Pension fund and death benefit fund also applies to https://www.ris.bka.gv.at/Dokumen
registered partnerships.
te/BgblAuth/BGBLA_2009_I_136/BG
Pension fund and death benefit fund also applies to BLA_2009_I_136.pdf
registered partnerships.
Vecatio legis.
Terminological
adaption
to
‘Insolvenzrechtsänderungsgesetz 2010 (IRÄG)’ (law
regulation insolvency).
Adaption to IRÄG 2010.
Adaption to IRÄG 2011.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_58/BGB
LA_2010_I_58.pdf
Adaption to IRÄG 2012.
Vecatio legis.
https://www.ris.bka.gv.at/Dokumen
General exclusion of the public from oral trials is
te/BgblAuth/BGBLA_2011_I_55/BGB
abolished.
LA_2011_I_55.pdf
Registered partner gains access to the profession.
61
Commencement: 1/1/2013
§ 34a ZTG
§ 17 Abs 2
ZTKG
Civil
Engineers
Civil
Engineers
§ 30 ZTKG
BGBl I 121/2013
Announced: 11/7/2013
Commencement: 1/1/2014
§ 77 ZTKG
§ 78 ZTKG
§ 79 ZTKG
§ 80 ZTKG
§ 17 Abs 5
ZTKG
§ 20 ZTKG
§ 43 Abs 3
ZTKG
§ 45 Abs 4
ZTKG
§ 54 Abs 2
Z 2 ZTKG
§ 59 ZTKG
§ 62 Abs 3
ZTKG
§ 66 Abs 3
ZTKG
§ 67 Abs 2
ZTKG
§ 70 ZTKG
§ 73 ZTKG
§ 74 ZTKG
§ 77 ZTKG
Freedom of settlement applies to registered partners of
citizens of the EU and the EEA.
Social benefits from public pension funds instead of
welfare institution.
https://www.ris.bka.gv.at/Dokumen
Advisory board is responsible for liquidation of welfare
te/BgblAuth/BGBLA_2013_I_4/BGBL
institutions.
A_2013_I_4.pdf
Regulation regarding date of commencement.
Profit-taking of assets.
Termination pension fund.
Termination death benefit fund.
The executive board is responsible for the
administration of the benevolent fund.
Institutions within the national chamber.
Election.
Election of delegates for the advisory board.
Repeal of decrees and directives.
Exclusion and rejection of members.
https://www.ris.bka.gv.at/Dokumen
Adaption to amendment concerning administrative te/BgblAuth/BGBLA_2013_I_121/BG
jurisdiction.
BLA_2013_I_121.pdf
Remitter.
Chamber members of trust in case of trials.
Adaption to amendment concerning administrative
jurisdiction.
Reimbursement of disciplinary committee.
Costs of disciplinary proceedings.
Vecatio legis.
62
Civil
Engineers
Lawyers
BGBl I 46/2014
Announced: 9/7/.2014
Commencement: 1/1/2015
BGBl I Nr 93/2003
Announced: 28/10/2003
§ 50 Abs 2
ZTKG
§ 77 ZTKG
§ 5 Abs 5
RAO
§§ 8a to 8c
RAO
§ 9 (4) and
(5) RAO
Public pension contributions.
Vecatio legis.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2014_I_46/BGB
LA_2014_I_46.pdf
Form/administration.
Increased provisions regarding the client due to money
laundering and terrorism.
Information obligation due to money laundering and
terrorism.
Obligation to discover the identity of a client in regard
§ 9a RAO
to bank accounts.
§ 12 (3)
Obligation to keep a client’s documents for 5 years after
and (4)
the end of the client-lawyer relationship.
Obligation
to
brief
junior
lawyers
§ 21b (2)
(Rechtsanwaltsanwärter) about the provisions
RAO
regarding money laundering/terrorism.
http://www.ris.bka.gv.at/Dokument
§ 23 RAO Self-administration of the chamber.
e/BgblPdf/2003_93_1/2003_93_1.p
§ 28 (1) lit l
Self-administration of the chamber.
df
RAO
§ 35 (3)
RAO
§ 36 RAO
§ 37 RAO
§ 38 RAO
§ 40 RAO
§ 41 RAO
§ 42 RAO
§§ 42a,
42b RAO
§ 42b RAO
§ 49 RAO
Self-administration of the chamber.
Self-administration of the chamber.
Form/administration.
Self-administration of the chamber.
Self-administration of the chamber.
Self-administration of the chamber.
Self-administration of the chamber.
Self-administration of the chamber.
Self-administration of the chamber.
Welfare institution for lawyers and their relatives.
63
§ 50 RAO
Lawyers
BGBl I Nr 128/2004
Announced: 18/11/2004
Commencement: generally one
day after the publication date of
the relevant BGBl, see column G.
§ 52 Abs 1
RAO
§ 53 RAO
§ 16 RATG
§ 23 (6)
and (7)
RATG
§ 24 (2)
RATG
§ 70 DSt
§ 4 Abs 1
EURAG
§ 26 Abs 2
Z 4 EURAG
§ 1 (2) lit f
RAO
§ 26 (1)
RAO
§ 45 (4a)
and (5)
RAO
§ 10 Z 6b
RATG
§ 23 (6)
RATG
§ 24
Rechtsanwaltsprüfungsgesetz
Details for the conditions of entitlement for the welfare
institution.
Statutory
retirement
age
linked
to
the
Sozialversicherungsgesetz (social insurance law).
Calculation for contributions to the welfare institution.
Form/administration.
Changes to the standard rate.
Distortion of the standard rate.
Form/administration.
Initial information in writing of the relevant chamber
about the first professional occupation.
Form/administration.
Changes to the training days for junior lawyers; 42 days
including mediation training.
Self-administration.
Legal aid, confinement of obligation.
Valuation of claims § 502 (5) Z 3 ZPO.
http://www.ris.bka.gv.at/Dokument
e/BgblAuth/BGBLA_2004_I_128/BG
BLA_2004_I_128.pdf
Standard rate.
Formal change.
64
§ 25 (3)
Rechtsanwaltsprüfungsgesetz
§ 44 (1)
DSt
Lawyers
BGBl II Nr 54/2005
Announced: 28/03/2005
§ 1 (4) and
(5) RAO
§ 1a RAO
Lawyers
BGBl I Nr 164/2005
Announced: 30/12/2005
§ 1b (1)
RAO
§ 21 (2) to
(4) RAO
§ 21c Z 9
RAO
§ 21 Z 9a
RAO
§ 22 (3)
RAO
Cancellation of the provision.
Requirements of deliveries to the defendant.
Cancellation of a duty to pay an annual amount to the
Austrian Chamber of Lawyers (Österreichischer
Rechtsanwaltskammertag), not relevant.
Registration of lawyers in the companies register only if
the lawyer is active in a corporate law firm; approval of
the chamber is necessary.
Change of law form: instead of ‘eingetragene
Erwerbsgesellschaft’ the profession is possible in the
legal form of the ‘Offene Gesellschaft’ and
‘Kommanditgesellschaft’;
professionalism
in
accordance with the professional law.
Name of the firm due to the change of the legal form;
addition to the firm name: ‘Partnerschaft’ or ‘und (&)
Partner’ if not all partners of the firm are announced in
the firm name.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2005_II_54/BG
BLA_2005_II_54.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2005_I_164/BG
BLA_2005_I_164.pdf
Electronic signature.
Only a lawyer is allowed to act as a liquidator of a law
firm.
It is not allowed in a law firm to give ‘Prokura’ (authority
to act as a non-managing director) or power of
attorney; restriction to agency in a law firm.
Electronic signature within the chamber.
65
§ 23 (3)
RAO
§ 28 (1) lit
a RAO
§ 29 RAO
§ 34 RAO
§ 35 RAO
§ 36 RAO
§ 37 (1) Z
1a RAO
§ 42b (3)
RAO
§ 46 (2)
RAO
§ 19 (1) Z 4
DSt
§ 12
EURAG
§ 13
EURAG
Lawyers
Lawyers
BGBl I Nr 93/2006
Announced: 23/06/2006
BGBl I Nr 111/2007 =
Berufsrechtsänderungsgesetz
(BRÄG) 2008
Announced: 28/12/2007
§ 10 (4)
RAO
§ 1 (1a)
RAO
§ 1 (2) lit c
RAO
§ 1 (2) lit f
RAO
§ 1a (1)
RAO
Electronic delivery of information by the chamber.
Administrative tasks of the chamber.
Administrative tasks of the chamber.
Additional cases regarding discontinuing the legal
profession; trusteeship and insolvency.
Administrative tasks of the chamber.
Administrative tasks of the chamber.
Administrative tasks of the chamber.
Electronic signature within the chamber.
Administrative tasks of the chamber.
Insolvency of a lawyer.
Obligation for European lawyers to provide information
if they leave their profession.
Form/administration.
https://www.ris.bka.gv.at/Dokumen
Lawyers have to check the identity of the parties if a
te/BgblAuth/BGBLA_2006_I_93/BGB
certificate is issued.
LA_2006_I_93.pdf
If the RAO refers to a natural person with masculine
forms only, women and men are meant equally.
Requirements for lawyers; study of Austrian law.
Requirements for lawyers; change in the terminology.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2007_I_111/BG
BLA_2007_I_111.pdf
A law firm in the form of a partnership or a company
with limited liability (GmbH) has to be registered with
66
the companies house to be eligible for entry in the list
of law companies; this has to be proven to the relevant
chamber.
Requirements when a law firm has to be eliminated
§ 1a (4)
from the list of law companies; especially if there is nonRAO
compliance with §§ 21a, 21c RAO.
§ 1a (5)
Requirements for entry of a law firm; approval of the
RAO
chamber is necessary.
Requirements for the practice years of junior lawyers;
§ 2 (1) RAO
they have to work full-time.
§ 2 (1) und
Recognition within the practice year.
(2) RAO
§ 2 (3) Z 1
Recognition for the practice years (doctoral studies).
RAO
§ 2 (4) RAO Study of Austrian law necessary.
Requirements to work as a junior lawyer; possibilities
§ 3 RAO
to recognise foreign degrees.
§ 5 (1a)
Approval of degrees.
RAO
§ 5a RAO Formal changes.
§ 8 RAO
Requirements to use the term ‘Rechtsanwalt’ (lawyer).
§ 8a bis 8c
Changes in regard to money laundering/terrorism.
RAO
§§8d to 8f New provision regarding the term ‘economic owner’
RAO
(wirtschaftliche Eigentümer); approval of identity.
§ 9 (4) RAO Formal changes.
§ 9a RAO Formal changes.
New advertising provisions; lawyer has to provide
§ 10 (5)
information in a ‘true’ and ‘neutral’ way and in
and (6)
accordance with professional obligations; lawyers are
RAO
obliged to complete further education within the field
of law.
67
§ 12 (3)
RAO
§ 12 (4)
RAO
§ 16 RAO
§ 30 RAO
§ 34 (3)
RAO
§ 34 (4)
RAO
§ 37 (1) Z 3
RAO
§ 45a RAO
§ 47 RAO
§ 56a RAO
§ 57 RAO
ABAG
2nd
Section
§§ 2, 7, 12,
19, 24, 26,
27 DSt
§ 59 DSt
§ 1 EIRAG
Obligation to keep documents in regard to § 8a (1) RAO.
Provision eliminated.
Lawyers can freely agree about their fees.
Additional requirements for registration as a junior
lawyer; denial of the registration.
Change in the terminology; disciplinary matters.
Temporary representative,
companies register.
registration
in
the
Formal changes.
Formal changes.
Lump sum payment (self-administration).
Lump sum payment of legal aid; self-administration.
Changes in regard to the use of the professional term
‘Rechtsanwalt’ (lawyer) and terms of the EIRAG;
increase in the penalty.
(Bundesgesetz über die Anrechenbarkeit von
Ausbildungen und die wechselseitige Anrechenbarkeit
der Berufsprüfung der Rechtsberufe; Ausbildungs- und
Berufsprüfungs-Anrechnungsgesetz)
Formal changes; acceptance of qualifications and
mutual acceptance of legal professional examinations
(notary, judges, lawyer).
Disciplinary matters, formal changes.
Self-administration, OBDK.
Changes to the scope of application of the EIRAG;
international lawyers.
68
§ 16 EIRAG
§ 24 EIRAG
§ 31 EIRAG
§ 32 EIRAG
§ 37 EIRAG
§ 37a
EIRAG
§§ 40 to 43
EIRAG
§2
Rechtsanwaltsprüfungsgesetz
§7
Rechtsanwaltsprüfungsgesetz
§§ 12, 20
Rechtsanwaltsprüfungsgesetz
§ 21
Rechtsanwaltsprüfungsgesetz
Interest in a law corporation; detailed changes for
international (European) lawyers; application of the
relevant provisions of the RAO (§§ 21a, 21c to 21g).
Registration in the list of lawyers, examination.
Written examination, formal changes.
Oral examination, formal changes.
Self-administration, cooperation.
Contact person (relevant chamber).
Legal service of international lawyers; restrictions.
Formal changes.
Formal changes.
Formal changes.
Elimination of the provision (relief for law doctoral
graduates).
69
§§ 11, 23
(5) RATG
§ 3 (2) RAO
§ 8 (5) RAO
§ 62 DSt
EURAG
Lawyers
BGBl I Nr 68/2008
Announced: 07/05/2008
Lawyers
BGBl I Nr 1/2009 (VfGH)
Announced: 13/01/2009
Lawyers
§ 1 (2) lit f
RAO
§ 1a (2) Z
2, § 1b (1)
RAO
§ 5a (1)
RAO
§ 8a (1)
RAO
BGBl I Nr 141/2009 =
§ 8b (1) Z 2
Berufsrechtsänderungsgesetz
RAO
(BRÄG) 2010
Announced: 30/12/2009
§ 10a RAO
§ 21c Z 1 lit
a RAO
§ 22 (1)
RAO
§ 23 (1)
RAO
§ 23 (2)
RAO
§ 37 (1) Z
2b RAO
Basis for assessment.
Formal change.
Obligation also in the case of a public auction.
Self-administration.
Title of the law now ‘EIRAG’.
Elimination of § 37 (1) Z 2b RAO by the VfGH
(Constitutional Supreme Court); authorisation of the
chamber;
see
https://www.vfgh.gv.at/cms/vfghsite/attachments/3/8/4/CH0006/CMS1230634993759
/rechtsanwaltsordnung_g15-08.pdf
It is no longer required for 6 half-days to be spent in the
field of civil procedure/alternative dispute settlement.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2008_I_68/BGB
LA_2008_I_68.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2009_I_1/BGBL
A_2009_I_1.pdf
Formal change (link to EIRAG).
Deadline for appeal against denial of registration now
14 days.
Terminology.
Terminology.
New trusteeship.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2009_I_141/BG
BLA_2009_I_141.pdf
Formal change (link to EIRAG).
Self-administration.
Self-administration.
Self-administration.
70
§ 23 (3)
RAO
§ 23 (4)
and (5)
RAO
§ 24 RAO
§§ 24a,
24b RAO
§ 25 (4)
RAO
§ 26 (1a)
RAO
§ 26 (2) to
(4) RAO
§ 26 (6)
RAO
§ 27 (1) lit
b RAO
§ 27 (1) lit
g RAO
§ 27 (2)
RAO
§ 27 (4)
RAO
§ 28 (1) lit
g RAO
§ 27 (5)
RAO
§ 28 (1) lit
a RAO
§ 28 (1) lit
g RAO
Self-administration (terminology).
Self-administration (trusteeship).
Self-administration.
Self-administration (vote to the chamber).
Self-administration.
Self-administration.
Self-administration.
self-administration.
Self-administration.
Self-administration (trusteeship).
Self-administration; cap of the fee for chamber
membership for junior lawyers.
Terminology.
Terminology.
Self-administration (vote, letter).
Terminology.
Self-administration.
71
§ 28 (1) lit
m RAO
§ 28 (3)
RAO
§ 29 RAO
§ 33 (5)
RAO
§ 35 (3)
RAO
§ 36 (1)
RAO
§ 37 (1) Z 2
RAO
§ 39 RAO
§ 41 (1)
RAO
§ 44 RAO
§ 48 (2)
RAO
§ 49 (1a)
RAO
§ 49 (2)
RAO
§ 50 (1)
RAO
§ 50 (2) Z 1
RAO
§ 50 RAO
§ 52 RAO
§ 53 (2)
RAO
Self-administration.
Self-administration, formal change.
Self-administration (terminology).
Elimination of the provision.
Self-administration.
Self-administration.
Self-administration.
Self-administration.
Self-administration.
Self-administration.
Lump sum payment, welfare institution.
Welfare institution.
Welfare institution (junior lawyers included).
Welfare institution (junior lawyers included).
Welfare institution (junior lawyers included).
Welfare institution (junior lawyers included, formal
change).
Welfare institution (junior lawyers included).
Welfare institution (junior lawyers included).
72
Lawyers
BGBl I Nr 38/2010
Announced: 15/06/2010
Lawyers
BGBl I Nr 58/2010
Announced: 27/07/2010
Lawyers
BGBl I Nr 111/2010
Announced: 30/12/2010
§ 6 BRÄG
2010
§ 5 (2) DSt
§ 7 DSt
§ 9 (1) DSt
§ 9 (2) DSt
§ 13 DSt
§ 15 (1)
DSt
§ 59 (2)
DSt
§ 78 (1)
DSt
§ 78 (3)
DSt
§ 16 DSt
§§ 8, 9
RAO
§ 8 (6) RAO
§ 8c (5)
RAO
§ 9a RAO
§ 10 (2), §
34 (1) RAO
§ 3 RATG
§ 2 (2), §
15 (2) RAO
§ 2 (1)
Rechtsanwalts-
Application of several provisions for legal studies.
Self-administration, formal change.
Self-administration.
Self-administration, internal procedure.
Self-administration, internal procedure.
Self-administration, internal procedure.
Formal change.
Formal change.
Competence of minister of justice of installing a
disciplinary chamber.
Particular regulations for terrorism and money
laundering.
Formal change.
Formal change (reference to BKA).
Reference to money laundering and terrorism.
Competence of minister of justice to disclose personal
data in case of terrorism and money laundering.
Formal change.
Formal change, introduction of ‘insolvency’.
Formal change, introduction of ‘insolvency’.
Shortened obligatory juridical practice from nine to
five months.
Shortened obligatory juridical practice from nine to
five months.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_38/BGB
LA_2010_I_38.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_58/BGB
LA_2010_I_58.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_111/BG
BLA_2010_I_111.pdf
73
prüfungsgesetz
Lawyers
BGBl I Nr 54/2012
Announced: 14/06/2012
§ 50 (3a)
RAO
Transfer of pension capital in chamber to other private
pension providers after end of legal career.
Lawyers
BGBl I Nr 133/2013
Announced: 22/07/2013
§ 24 (3)
RAO
Chamber procedures amended after ruling of supreme
court.
Lawyers
BGBl
I
Nr
159/2013=Berufsrechtsänderun
gsgesetz (BRÄG) 2013
Announced: 31/07/2013
§ 2 (1)
RAO
§ 9 (2)
RAO
§ 16 (4)
RAO
§ 21a (4)
RAO
§ 21c Z 1
RAO
§ 21c Z 2
RAO
§ 21c Z 8
RAO
§ 21c Z 11
RAO
§ 24a (1)
RAO
§ 26 (2)
RAO
§ 34 (6)
RAO
§ 36 (5)
RAO
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2012_I_54/BGB
LA_2012_I_54.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2013_I_133/BG
BLA_2013_I_133.pdf
Formal change.
Amendment for inclusion of members of cooperation
and oversight.
Fee amendments.
Formal change.
Inclusion of partnerships in liability.
Personal liability if not partnership.
Inclusion of partnership.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2013_I_159/BG
BLA_2013_I_159.pdf
Inclusion of partnership (main paragraph).
Formal change.
Formal change.
Formal change.
Deletion of unnecessary data in chamber.
74
§ 39 (1)
RAO
§ 50 (2)
RAO
§ 53 (2)
RAO
§ 2 (2)
ABAG
§ 5 (4)
ABAG
§ 12 ABAG
§ 7 (1) DSt
§ 15 (1)
DSt
§ 19 (3)
DSt
§ 27 (1)
DSt
§ 28 (2)
DSt
§ 70 (2)
DSt
§ 6 EIRAG
§ 26 (2)
EIRAG
§ 4 RAPG
§ 20 (2)
RAPG
Lawyers
BGBl I Nr 190/2013
Announced: 02/09/2013
§ 4 ABAG
§ 8 (1)
ABAG
Formal change.
Formal change.
Amendment of pension age (more flexibility),
maternity leave.
Amendment of qualification recognition procedure.
Inclusion of Croatia.
Formal change.
Constitution of full chamber.
Amendment of disciplinary procedure for prospective
lawyers.
Formal change.
Amendment of disciplinary procedure for prospective
lawyers.
Amendment of disciplinary procedure for prospective
lawyers.
Information of courts if right to be a lawyer is
withdrawn.
European lawyers and delivery.
Inclusion of Croatia.
Small procedural amendment.
Formal change.
Complaints against the commission can go to
administrative court.
Formal change.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2013_I_190/BG
BLA_2013_I_190.pdf
75
§ 8 (2)
ABAG
§ 7 (5), §
20 (1), § 25
(1)(3), § 26
(5), § 29
(2)(3), §
35, § 46, §
48 (2), § 50
(1), § 52, §
53, § 54
(2)(3)(4), §
56, § 72, §
78, § 79
DSt
§ 49 DSt
§§ 59-67
DSt
§ 7 (1), §
13, § 17 (1)
EIRAG
§ 5a (1)(2),
§ 8c (3), §
23 (5), § 26
(2)(5), § 30
(4), § 34
(3), § 45a,
§ 56a (5), §
58 RAO
§ 8 RAPG
Lawyers
BGBl I Nr 40/2014
Announced: 12/06/2014
§ 24 (3)
RAO
Formal change.
OGH substitutes Highest Appeal and Disciplinary
Commission.
Procedural amendment.
Procedure of inclusion of OGH.
OGH substitutes Highest Appeal and Disciplinary
Commission.
OGH substitutes Highest Appeal and Disciplinary
Commission.
OGH substitutes Highest Appeal and Disciplinary
Commission.
Competence to change fees of chamber members.
76
§ 53 (2)
RAO
§ 2 (3) RAO
Lawyers
BGBl I Nr 156/2015
Announced: 28/12/2015
§ 28 (1)
RAO
§ 60 RAO
§ 27 EIRAG
§ 37 EIRAG
§ 37a
EIRAG
§ 44 EIRAG
Table of
contents
§ 2 (1)
WTBG
§ 3 (2) Z 10
WTBG
§ 5 WTBG
Public
Accounting
Profession
BGBl I Nr 84/2005
Announced: 10/08/2005
§ 8 (3)
WTBG
§ 9 WTBG
§ 10 WTBG
§ 12 (2)
WTBG
§ 14 WTBG
Formal change.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2014_I_40/BGB
LA_2014_I_40.pdf
Foreign activities included in time of obligatory legal
assistance.
Amendments of practical training required.
Formal amendment.
Formal amendment.
Inclusion of Internal Market Information System.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2015_I_156/BG
BLA_2015_I_156.pdf
Information obligations of chamber on website.
Formal amendment.
Adaption of the table due to new provisions.
Major change: direct access to the profession.
Self-employed accountant, scope of authorisation;
direct access to the profession.
Direct access to the profession (without passing exams
to become a tax accountant (Steuerberater))
Clarification that dependent work as a public
accountant needs a declaration in writing.
Loss of the special trustability, stricter approach to the
time limit.
Orderly economic situation of the accountant,
adaption.
Requirement of seat of profession (Berufssitz) for selfemployed certified professionals (Berufsberechtigte).
New requirements for admission to the profession,
due to the direct access.
77
§ 15 WTBG
§ 16 WTBG
§ 18 (3)
WTBG
§ 19 (5)
WTBG
§§ 20, 23
WTBG
§ 27 (2)
WTBG
§ 30 WTBG
§ 32 WTBG
§ 33 WTBG
§ 34 WTBG
§ 35 WTBG
§ 35a
WTBG
§ 36 WTBG
§§ 37 to 39
WTBG
§§ 44 (2),
45, 46, 47
WTBG
§ 48 WTBG
§ 51 (4)
WTBG
§ 54 WTBG
Clarification that only legal practice can be recognised
(angerechnet werden); no clandestine employment.
Recognition of practice for public accountants, no
clandestine employment.
Terminology.
Explicitly equal treatment of EU/EEA members.
Invitation to the first part of the exam; exam’s
maturity (7 years) due to the elimination of a
courswework.
Power to issue statutory instruments
(Verordnungsermächtigung).
Exams.
Exams.
Elimination of the provision (coursework); now only a
written and oral examination.
Readjustment due to direct access, mutual recognition
of exams.
Readjustment due to direct access, exams.
Readjustment due to direct access, exams.
Exams.
Exams, selection of examinant.
Exams, due to abolition of coursework.
Exams, due to abolition of coursework.
Elimination of the 10-month blocking period.
New provision, statutory instruments.
78
§ 62 (1)
WTBG
§ 64 (1)
WTBG
§ 65 (1)
WTBG
§ 65 (3)
WTBG
§ 65 (4)
WTBG
§ 67 (1)
WTBG
§ 68 (1)
WTBG
§ 68 (10)
WTBG
§ 70 (1)
WTBG
§ 80 (1)
WTBG
§ 82 WTBG
§ 83 (3)
WTBG
§ 85 (2)
WTBG
§ 88 (1)
WTBG
§ 88 (9)
WTBG
Terminology.
Terminology.
Orderly economic situation also for accountancy firms
(corporations).
Agency of persons is not allowed whose authorisation
is dormant, or suspended.
Equal treatment of partnerships and registered
companies (Kapitalgesellschaften).
Companies with the authorisation to act as a selfemployed accountants need an addition to the firm
name (‘selbständige Buchhaltungsgesellschafen’).
Restrictions to shareholding, GATS.
Elimination of the provision, since the HGB itself states
minimum requirements.
Ordinary economic situation also for multidisciplinary
corporations.
Terminology.
Public accounts as mediators.
Formal change.
Only persons with current professional authorisation
are able to run a subsidiary.
Clarification of the liability insurance.
Oral reference to authorisation being granted.
79
§ 90 (2)
WTBG
§ 91 (4)
WTBG
§ 97 WTBG
§ 116 Z 1
WTBG
§ 120 Z 8
WTBG
§ 120 Z 25
WTBG
§ 130
WTBG
§ 131
WTBG
§ 132
WTBG
§ 146 (2) Z
10 WTBG
§ 149 (3)
WTBG
§ 155 (2)
WTBG
§ 155 (6)
WTBG
§ 158
WTBG
§ 162
WTBG
§ 168 (2)
WTBG
Clarification, problematic additional professional
activity.
Abolition of closeness in the case of money
laundering, due to the relevant directive.
Dormant authorisation, information within 3 days.
Disciplinary sanction.
Clarification.
Formal change.
Disciplinary matter (attorney of the chamber
(Kammeranwalt)).
Disciplinary matter (attorney of the chamber
(Kammeranwalt))
Disciplinary matter (attorney of the chamber)
Self-administration, insurance.
Self-administration, terminology.
Self-administration (attorney of the chamber).
Self-administration.
Terminology.
Self-administration.
Fees for special services.
80
§ 174
WTBG
§ 175 (3)
WTBG
§ 176a
WTBG
§ 177 (2)
WTBG
§ 179
WTBG
§ 187 (4)
WTBG
§ 205 (5)
WTBG
§ 218
WTBG
Public
Accounting
Profession
Public
Accounting
Profession
BGBl I Nr 120/2005
Announced: 27/10/2005
Terminology.
Formal change.
Self-administration.
Restriction of closeness.
Self-administration.
Self-administration.
Self-administration.
Self-administration.
§§ 66, 72
WTBG
Change of legal forms; due to the UGB reform;
‘Kommanditgesellschaft’ and ‘Offene Gesellschaft’; §
105 UGB partnership law.
Table of
contents
Table of contents.
NEW: conversion of ‘Gewerbliche Buchhalter’ and
‘selbständige Buchhalter’ into ‘Bilanzbuchhalter’; still
differentiated from ‘tax accountant’ (Steuerberater);
see:
http://www.parlament.gv.at/PAKT/VHG/XXII/A/A_008
46/fname_065745.pdf, pp. 33–34.
BGBl I Nr 161/2006
Announced: 01/12/2006
BibuG
(Bundesge
stz über
die
Bilanzbuch
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2005_I_120/BG
BLA_2005_I_120.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2006_I_161/BG
BLA_2006_I_161.pdf
NEW law, profession.
81
haltungsberufe)
§§ 1, 2 3, 6
WTBG
§ 13 WTBG
§ 14 (1)
WTBG
§ 19 (2)
WTBG
§§ 24 to 27
WTBG
§ 36 WTBG
§§ 37, 65
(1) Z 1, 67
(1) Z 1
WTBG
§ 71 (1)
WTBG
§ 84 (1) Z 1
WTBG
§ 84 (1) Z 1
WTBG
§ 84 (2)
WTBG
§ 85 (2)
WTBG
§ 85 (5),
(6) WTBG
§ 116 Z 1
WTBG
§ 120 Z 27
WTBG
Changes due to BibuG.
Elimination of the provision.
Changes due to BibuG, admission to exam for tax
accountants.
Admission.
Elimination of the provisions.
Exams.
Elimination of the provisions.
Corporation of public accounting profession, allowed
to work among others as ‘Bilanzbuchhalter’.
Elimination of the provision.
Elimination of the provision.
Use of the term ‘Wirtschaftstreuhänder’.
Subsidiaries of public accounting profession firms.
Prohibition of subsidiary, appeal.
Changes due to BiBuG.
Changes due to BiBuG.
82
§ 151 (2)
WTBG
§ 163 (2)
WTBG
§ 164 (1)
WTBG
Public
Accounting
Profession
Public
Accounting
Profession
BGBl I Nr 2/2008
Announced: 04/01/2008
BGBl I Nr 10/2008
Announced: 07/01/2008
Self-administration.
Self-administration.
Changes due to BiBuG, link to BiBuG.
§ 227 (2)
WTBG
Elimination of the provision; due to
‘Bundesverfassungsgesetz zur Bereinigung des
Bundesverfassungsrechts’ (1st BVRBG).
Table of
contents
Change to table of contents; implementation of the
professional qualification, Directive 2005/36/EC ; see
http://www.parlament.gv.at/PAKT/VHG/XXIII/I/I_0027
9/fname_089744.pdf, at 1
§ 14 (1) Z 3
WTBG
§ 99 (1),
(2) WTBG
§ 116
WTBG
§ 125 (5)
WTBG
§ 131 (3)
WTBG
§ 153 (7)
WTBG
§ 155
WTBG
§ 229b
WTBG
§ 231
WTBG
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2008_I_2/BGBL
A_2008_I_2.pdf
Definition of the term ‘Bilanzbuchhalter’.
Prohibition on exercising the profession.
Prohibition on exercising the profession.
Formal changes.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2008_I_10/BGB
LA_2008_I_10.pdf
Formal changes.
Quality assessment, committee, link to § 19
‘Abschlussprüfungs-Qualitätssicherungsgesetz’.
Formal changes.
Formal changes.
Service of members of the European Union.
83
§ 232
WTBG
§ 233
WTBG
table of
content
Public
Accounting
Profession
Public
Accounting
Profession
BGBl I Nr 135/2009
Announced: 30/12/2009
§ 68 (1) Z 2
WTBG
§ 68 (8)
WTBG
§ 107
WTBG
§ 108a
WTBG
§ 110
WTBG
§ 173 (1)
WTBG
§ 173 (3) Z
3 WTBG
§ 173 (4) Z
3a WTBG
§ 173 (6)
WTBG
BGBl I Nr 8/2010
Announced: 13/01/2010
§ 146 (4)
WTBG
BGBl I Nr 10/2010
Announced: 29/01/2010
AbschlussprüfungsQualitäts-
Establishment of members of the European Union.
European administrative cooperation.
Main changes due to the law on registered
partnership, EPG, equal treatment of registered
partners.
Formal change, EPG.
Formal change, EPG.
Formal change, EPG.
Formal change, EPG.
Formal change, EPG.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2009_I_135/BG
BLA_2009_I_135.pdf
Formal change, EPG.
Formal change, EPG, pension system.
Formal change, EPG.
Formal change, EPG.
Self-administration.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_8/BGBL
A_2010_I_8.pdf
Several changes due to Directive 2006/43/EC,
Directive 78/660/EEC, Directive 84/253/EEC; see
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_10/BGB
LA_2010_I_10.pdf
84
sicherungs
gesetzes
WTBG
Public
Accounting
Profession
§ 229e
WTBG
§ 9 Z 1 lit a
WTBG
§ 15 (7)
WTBG
§ 16 (2)
WTBG
§ 19 (3)
WTBG
§ 29 (2),
(3) WTBG
§ 34 (5),
(6) WTBG
§ 65 (5)
WTBG
§ 68 (1) Z 5
WTBG
§ 68 (10)
WTBG
§ 88 (1)
WTBG
§ 91 (4) Z 1
WTBG
§ 96 WTBG
§ 120 Z 20
WTBG
http://www.parlament.gv.at/PAKT/VHG/XXIV/I/I_003
12/fname_163385.pdf
Several adaptions due to the directive for auditors
(‘Abschlussprüfer’-RL).
Table of contents.
Change to the time limit (3 months).
Recognition, no material changes.
No material changes.
No material changes.
Changes to parts of the written exam.
Changes due to the new parts of the written exam.
Non-discrimination regarding the origin of the
shareholders of a public accounting company.
Non-discrimination regarding the origin of the
shareholders of a public accounting company.
Non-discrimination regarding the origin of the
shareholders of a public accounting company.
Requirements for accountants’ fees; fees have to be
reasonable so as not to endanger the independence of
the auditor (‘Abschlussprüfer’).
Formal changes, quotation Directive 2005/60/EEC.
Clarification, admission requirements.
Scope, disciplinary matters.
85
§ 146 (3)
WTBG
§ 153 (7)
WTBG
§ 173 (6)
WTBG
§ 229e
WTBG
§ 231 (5)
WTBG
§ 232 (7) Z
1 WTBG
§ 233 (1),
(3) WTBG
WTBG
Public
Accounting
Profession
BGBl I Nr 39/2010
Announced: 15/06/2010
Public
Accounting
Profession
BGBl
I
Nr
58/2010
=
Insolvenzrechtsänderungsgesetz
-Begleitgesetz (IRÄ-BG)
Announced: 27/07/2010
§ 83 (2)
WTBG
§ 91 (4) Z 4
WTBG
§ 98a to
98j WTBG
§ 116
WTBG
§ 10 WTBG
§ 99 (1) Z 4
and Z 5
WTBG
§ 158 (1) Z
2 WTBG
Self-administration.
Elimination, committee for external quality; now
regulated in the law for auditing quality.
Welfare institution.
Temporary arrangement of exams.
Clarification, within the scope of § 231 (services) no
auditing permitted.
Formal change.
Self-administration, legal and administrative
cooperation of the chamber.
Changes in the table of contents; material changes to
the WTBG due to Art 45, implementation of Directive
2005/60/EC, as well as recommendation by FATF
(Financial Action Task Force).
Chamber will prepare guidance regarding degree of
carefulness.
Prohibition on working as an auditor due to prejudice,
link to § 271 UGB.
Additional requirements, carefulness, Directive
2005/60/EC.
Increased penalty if there is an offence against money
laundering/finance of terror provisions
Ordinary economic situation.
Insolvency proceedings.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_39/BGB
LA_2010_I_39.pdf
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2010_I_58/BGB
LA_2010_I_58.pdf
Insolvency proceedings.
86
§ 158 (2)
WTBG
Public
Accounting
Profession
BGBl I Nr 32/2012
Announced: 24/04/2012
Public
Accounting
Profession
BGBl I Nr 54/2012
Announced: 14/06/2012
Public
Accounting
Profession
BGBl I Nr 121/2013
Announced: 11/07/2013
Suspension has to be set aside after legally binding
closure of criminal or insolvency proceedings.
Table of contents; reasons for the changes: limit of
Table of
turnovers, dynamisation, ‘Bilanzbuchalter’ should be
contents, § members of the Austrian Economic Chambers, see
229f WTBG http://www.parlament.gv.at/PAKT/VHG/XXIV/A/A_01
870/imfname_245817.pdf
§ 14 (1) Z 3
Recognition of practice, ‘Bilanzbuchalter’.
WTBG
§ 14 (3)
Recognition of practice, maximum 2 years.
WTBG
§ 85 (2),
(5), (6)
Subsidiaries of professionals.
WTBG
§ 151 (2)
Self-administration.
WTBG
§ 163 (2)
Self-administration.
WTBG
§ 164 (1)
WTBG
§ 173 (5a)
WTBG
Table of
contents
§ 3 (1) Z 3
WTBG
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2012_I_32/BGB
LA_2012_I_32.pdf
New provision; pension scheme after retirement.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2012_I_54/BGB
LA_2012_I_54.pdf
Disciplinary matters, terminology; see
http://www.parlament.gv.at/PAKT/VHG/XXIV/A/A_02
310/fname_305974.pdf; amendment of the
administrative jurisdiction;
(Verwaltungsgerichtsbarkeits-Novelle 2012, BGBl I Nr
51/2012), relevant especially for the appeal stages in
disciplinary matters.
Simple reference to the authorisation in special
proceedings.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2013_I_121/BG
BLA_2013_I_121.pdf
87
§ 3 (2) Z 7
WTBG
§ 3 (3) Z 7
WTBG
§ 18 (2)
WTBG
§ 19 (4)
WTBG
§§ 30 Z lit
e, 35 Z 5,
39 (4)
WTBG
§§ 57, 63
(3), 79, 85
(6), 90 (5),
9 (7), 97
(8), 99 (4),
100, 104
(3), 105
(4), 112 (6)
WTBG
§ 121
WTBG
§ 123
WTBG
§ 124
WTBG
§ 125
WTBG
§ 126
WTBG
Scope of entitlement e.g. insurance matters of the
social insurance.
Scope of entitlement e.g. labour service (AMS).
Elimination.
Elimination.
Changes exams for the admission to the profession.
Partial elimination, formal changes.
Disciplinary committee.
Elimination.
Disciplinary committee.
Disciplinary committee.
Disciplinary committee.
88
§ 127
WTBG
§ 129
WTBG
§ 136 (2)
WTBG
§ 140
WTBG
§ 151 (3) Z
3 WTBG
§ 153 (4),
(5) WTBG
§ 168 (10)
WTBG
§ 173 (10)
WTBG
§ 175 (4)
WTBG
§ 176a
WTBG
§ 205 (5)
WTBG
§ 214 (5)
WTBG
§ 222 (5)
WTBG
Public
Accounting
Profession
BGBl I Nr 46/2014
Announced: 09/07/2014
§ 161 (3)
WTBG
Disciplinary committee.
Disciplinary committee.
Formal changes, procedure is public.
Elimination of the provision.
Disciplinary committee.
Elimination.
Elimination.
Welfare institution.
Disciplinary committee.
Elimination.
Elimination.
Elimination.
Elimination.
New subsection (3), provision about official regulation
of staff of the chambers, limit of special pension
scheme.
https://www.ris.bka.gv.at/Dokumen
te/BgblAuth/BGBLA_2014_I_46/BGB
LA_2014_I_46.pdf
89