Expert and Legal Information on Financial Matters Financial documentation (Findok) for administration, businesses and citizens

Financial documentation (Findok = short for financial documentation) is a comprehensive, up-to-date and free source of information on legal questions concerning tax and customs duties. This knowledge platform contains interpretation aids provided by the Federal Ministry of Finance as well as decisions by the Federal Finance Court (Bundesfinanzgericht = BFG), formerly known as Independent Tax Senate (Unabhängiger Finanzsenat = UFS) on tax and customs law.

Findok can be accessed and used directly online, and there is no need to register with the service. Different search functions will help you to locate the information you require quickly and easily. Content is updated on a continuous basis. 

The Federal Ministry of Finance provides legal opinions:

  • Directives
  • Decrees
  • Information 
  • EAS (Express Reply Service on matters of international tax law)

The legal basis, i.e. the legal text, is not reproduced, but a link to the relevant page of the Legal Information System of the Austrian Federal Chancellery (RIS) is given.

Since 2014 the Federal Finance Court hands down decisions on: 

  • tax and subsidy matters
  • customs and financial criminal matters
  • the Viennese provincial and community fees as well as related administrative offences concerning tax matters

From 2003 to 2013 the Independent Tax Senate handed down decisions on:

  • tax and allowances
  • customs duties 
  • the law on fiscal offences

Thereby, Findok guarantees legal certainty, open legal information policy and more transparency.

Further information on Findok (only available in German) can be found under: