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Commissioned tasks

The financial police may be instructed by the tax offices as fiscal authority, or the fiscal offence prosecution authority of first instance, to conduct general supervisory measures such as surveys and inspections pursuant to § 114 BAO (Bundesabgabenordnung, Federal Fiscal Code) in respect of pending fiscal proceedings, or to conduct general control, audit and supervisory measures pursuant to § 99 (2) of the Fiscal Offences Act (Finanzstrafgesetz, FinStrG) in order to obtain findings and relevant data for proceedings under the law on fiscal offences.

The executives bodies of the financial police are entitled, in the event of imminent endangerment, to take measures under the Fiscal Offences Act, in particular § 89 (2) FinStrG (confiscation in the event of imminent endangerment) and § 93 (4) FinStrG (property searches in the event of imminent endangerment).

Role of the courts

On the instruction of the criminal prosecution authorities, executive bodies of the financial police may also be involved in investigation operations in respect of suspicion pursuant to § 153c StGB (withholding employee social insurance contributions), § 153d StGB (fraudulent withholding of social insurance contributions and supplements under the Act governing Holiday and Redundancy Payments for Workers in the Construction Industry) and § 153e StGB (organised illegal working).

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