Advertising for tax advisers in Austria: what is allowed and where the limits are

No advertising section, but a clear framework

Anyone who looks for advertising rules in German sources quickly comes across § 57a of the German Steuerberatungsgesetz (Tax Advisory Act). Austria has nothing comparable: the WTBG 2017 contains no section that expressly regulates advertising. The framework results from three levels.

1. Professional law: tax advisers practise conscientiously, carefully, on their own responsibility and independently (§ 71 Abs. 1 WTBG 2017). In its professional practice guidelines, the chamber regulates conduct befitting the profession towards clients, colleagues and other professions (§ 72 WTBG 2017). These guidelines are the WT-AARL 2017-KSW.
2. Specific prohibitions in the Act: confidentiality (§ 80), the ban on commissions (§ 84), the ban on offering tax advice without authorisation (§ 124) and the duty to use the correct professional title (§ 73).
3. General competition and telecommunications law: the UWG (unfair competition law) with its ban on misleading and aggressive commercial practices, and § 174 TKG 2021 for calls, emails and text messages.

The Österreichischer Werberat (Austrian Advertising Council) describes the development like this: the formerly very restrictive advertising ban for Wirtschaftstreuhänder:innen (members of the accountancy and tax professions) has been abolished. Factual, objectively verifiable information about service focus, career or firm size is permitted, even when presented with humour. The limits are conduct unbecoming the profession, disparaging comparisons with colleagues and sensationalist advertising. You can find the current wording of the WT-AARL at the KSW (Kammer der Steuerberater:innen und Wirtschaftsprüfer:innen, the chamber of tax advisers and auditors); if you are unsure about a specific campaign, a short enquiry to your regional office is worthwhile.

Titles, focus areas and the word “specialist”

Your professional title is fixed: “Steuerberater” or “Steuerberaterin”, and if you wish additionally “Wirtschaftstreuhänder:in” (§ 73 WTBG 2017). Austria has no official specialist adviser titles like those in Germany. Whatever else you can do, you describe through focus areas and target groups, and this is exactly where it is decided whether a website informs factually or overstates.

Focus-area pages are also valuable for search: someone searching for “tax adviser for online retail” or “Steuerberater Landwirtschaft Pauschalierung” (tax adviser for flat-rate farm taxation) is more likely to find a firm with a dedicated page on that topic than one with a general list of services. How to make such pages visible locally is described in the article Local SEO for professional firms.

References, case studies and confidentiality

Logos of satisfied companies, a quote from a founder, a case story about a successfully completed tax audit: this is convincing, but it touches on the duty of confidentiality. § 80 WTBG 2017 obliges you to keep confidential the matters entrusted to you, and even the fact that someone is your client can fall under this. The duty only lapses insofar as the client has expressly released you from it (§ 80 Abs. 4 Z 2).

Using Google reviews properly

For many clients, online reviews are the first impression. The UWG sets clear rules for them: anyone who makes reviews available must state whether and how they ensure that the reviews come from real customers (§ 2 Abs. 6b UWG). It is always prohibited to post or commission fake reviews, or to claim that reviews come from real customers without checking this appropriately (annex to the UWG, Z 23b and 23c).

Confidentiality is often overlooked when replying in particular: even if a client publicly discloses details of her engagement, that does not release you. A brief, friendly reply offering a conversation is the safe choice. More on the profile itself is in the article Google Business Profile for professional firms.

Prices, packages and the free initial consultation

Austria has no statutory fee scale for tax advisers; fees are agreed freely. You may therefore state packages or hourly rates on your website. Pay attention to two points: prices must be easy to read and show whether VAT is included (§ 5 Abs. 2 ECG, the E-Commerce Act). And they must be accurate: a “from” price that practically nobody pays can be misleading.

A free initial consultation is common in Austria and unproblematic in itself, as long as it is a genuine chance to get to know each other and not bait for advice that is secretly chargeable. Be careful with time-limited discount offers (“this week only: 30 % off your annual return”): they sit badly with conduct befitting the profession and can be regarded as aggressive or unprofessional.

Referral rewards and referral portals

§ 84 WTBG 2017 prohibits accepting and granting commissions as well as passing on engagements subject to a commission. For advertising, this means: no voucher for clients who recommend a friend, no commission to a bank adviser for founders sent your way, and no passing on enquiries to colleagues in return for a share. Online portals that send you enquiries for a fee per engagement also need a critical look. A fixed fee for a directory listing is something different from a commission per engagement, so read the terms carefully.

Social media, Google Ads and newsletters

• LinkedIn and Instagram: expert posts on deadlines, changes or subsidies and a look behind the scenes at your team are permitted and work well. Company profiles on social networks also need easily accessible imprint information; a link to the imprint on your website is enough.
• Google Ads: ads on search terms such as “Steuerberater Innsbruck” (tax adviser Innsbruck) are permitted. Using other firms' names as keywords or in ad copy, on the other hand, is risky.
• Newsletters: marketing emails require prior consent, and according to the wording of § 174 Abs. 3 TKG 2021 this also applies to businesses. The exception is existing clients, if you advertise your own similar services, obtained the address in connection with the engagement and every message allows a simple objection (§ 174 Abs. 4).
• Cold calling: marketing calls without prior consent are prohibited (§ 174 Abs. 1 TKG 2021). This also applies to calling a company newly entered in the Firmenbuch (commercial register).

One tool that suits all channels: an annual tax calendar or a checklist for founders on your website. Content like this is factual, useful and readily shared. You can check how your page appears in search results with the free Google preview.

Wording put to the test

The mandatory information that must appear on every firm website is covered in the article Imprint for tax advisers in Austria. And if you would like to see what a factual, well-structured firm website can look like: