Sekunärnavigation

Hauptnavigation

Austrian Law on Fiscal Offences

The Austrian law provides sanctions for non-compliance with rules governing tax and customs duties. The most important legal basis consists of the Fiscal Offences Act (Finanzstrafgesetz, FinStrG).

• Offences
• Competencies
• Sanctions
• Liability of associations to criminal sanction
• Statute of limitations
• Voluntary self-disclosure
• Tax surcharge

Imprint | Copyright © 2013 Federal Ministry of Finance, Hintere Zollamtsstraße 2b, 1030 Vienna Phone +43(0)1-51433-0