Within 12 months of their initial registration with the Register of Austrian Attorneys-at-Law, attorneys-at-law can opt into a self-employment provision fund. Contributions are then payable up to the moment of removal from the Register of Austrian Attorneys-at-Law; they can neither be stopped nor suspended.
For attorneys-at-law, contributions to the self-employment provision fund are not dependent on income. They are fixed, and amount to 1.53% of the maximum contribution base (Section 48, Commercial Social Insurance Act, GSVG). Contributions to the self-employment provision fund for attorneys-at-law are payable to APK Vorsorgekasse AG direct.
Once a year, attorneys-at-law receive itemised statements of their account with their self-employment provision fund.