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FAQ
What is the difference between judicial and administrative criminal tax proceedings?
Administrative criminal proceedings are conducted by administrative authorities (e.g., district administrative authorities), not by courts. They concern violations of administrative law—such as traffic offenses, trade violations, or breaches of reporting obligations. Unlike in criminal law, there are generally no prison sentences, but in some cases there may be substantial fines and administrative consequences.
Are there statutes of limitations or prosecution periods in administrative criminal law?
Yes, administrative offenses are subject to a statute of limitations. In principle, the statute of limitations in administrative criminal law is three years from the date of the offense. Unlike in criminal law, the statute of limitations is not interrupted by administrative proceedings. This must be distinguished from the prosecution period: if the authority does not take any action against the perpetrator within one year of the offense being committed, further prosecution is not permitted. Statutes of limitations and prosecution periods play an important role in administrative criminal law.
What does “forfeiture” mean in administrative criminal law?
Forfeiture is a secondary consequence in administrative criminal law whereby objects or assets related to an administrative offense are confiscated—for example, because they were used to commit the offense or originate from the offense.
A new development since 2024 is that vehicles owned by the perpetrator can be seized and declared forfeited, for example if the accused exceeds the speed limit to a certain extent. The forfeiture of property in administrative criminal law is extremely questionable from a constitutional point of view. In such a case, you should definitely consult a lawyer.
How do criminal tax proceedings begin?
Criminal tax proceedings are initiated if the competent authority suspects that the perpetrator has committed a financial offense. In practice, criminal tax proceedings are often initiated after tax audits, once the tax office has forwarded the facts of the case to the criminal tax authority for review.
What is the difference between judicial and administrative criminal tax proceedings?
The difference lies in the severity of the offense, specifically in the amount of the evaded amount, and whether the offense was committed intentionally or merely through negligence.
The court is (only) responsible for punishing financial offenses if the financial offense was committed intentionally and the relevant amount on which the penalty is based exceeds EUR 150,000 (or EUR 75,000 in the case of smuggling).
If no court has jurisdiction, the financial criminal authorities are responsible. If the value determining the penalty exceeds EUR 33,000, a panel of three members chaired by a judge is responsible for conducting the oral hearing and delivering the judgment.
Is there a possibility of diversion in criminal tax proceedings?
No, there is no possibility of diversionary termination of proceedings in either judicial or administrative criminal tax proceedings.
Is it a problem if I do not live in Vienna or if the criminal proceedings are pending before a public prosecutor’s office or court outside Vienna?
Thanks to electronic file access, it is possible for us to defend you throughout Austria without any problems. Thanks to modern means of communication, we can guarantee efficient and personal support even over long distances. We will of course attend appointments, such as court hearings, directly on site, while we can coordinate consultations and agreements with you flexibly by telephone, video conference, or email.
When should I consult a criminal lawyer?
As early as possible, e.g., if you fear that preliminary proceedings may be imminent, but at the latest when you receive a summons to appear for questioning as a suspect. The suspect’s first statement/comment is usually the most important. Early consultation can help minimize risks or clarify issues at an early stage. In addition, we can quickly clarify whether preliminary proceedings are already pending if you suspect that the authorities are already investigating you but you have not yet been notified.
What should I do if my home is searched?
Remain calm, do not do anything without consulting us, and contact us immediately. We are available at short notice and know how to deal with investigating authorities in such situations.
The central prerequisite for diversion is, among other things, that the accused “accepts responsibility” and that the offense, in the case of allegations against adults, is not punishable by imprisonment of more than five years and that the guilt of the accused is not considered serious.
Is there reimbursement of costs in criminal proceedings?
Yes, in criminal proceedings, costs are reimbursed if the proceedings are discontinued by the public prosecutor’s office or end with an acquittal. However, if the proceedings are terminated by way of diversion, there is no entitlement to reimbursement of costs. For details on the requirements and the amount, read about cost reimbursement in criminal proceedings.
What is an extradition request?
Extradition requests serve to transfer a person from one country to another so that criminal proceedings can be conducted or a sentence already imposed can be enforced. They are usually based on bilateral or multilateral agreements. A formal extradition request is a prerequisite for extradition proceedings. The purpose of extradition proceedings is to examine whether the extradition of the person concerned is permissible. The question of whether the allegations underlying the extradition are correct in terms of content is, however, generally not or only to a very limited extent the subject of the extradition request.
When should I consult a lawyer?
As soon as extradition proceedings are foreseeable—for example, in the case of ongoing criminal proceedings abroad or an international arrest warrant—you should seek legal assistance immediately. Early advice can be crucial, especially to counteract the possible imposition of extradition detention.
When must the court declare extradition inadmissible?
The court must declare extradition inadmissible if there is an obstacle to extradition. An obstacle to extradition is inadmissible, for example, if the extradition request is politically motivated, if the person concerned would have their fundamental rights violated by extradition, if the underlying suspicion is inconclusive, or if the alleged offense is not punishable under Austrian Law.
Why am I being investigated even though I was only acting in a business capacity?
In the event of a conviction, the defendant faces a fine or imprisonment, or companies face a fine. The severity of the penalty depends on the circumstances of the individual case (in particular the amount of damage caused). The Austrian Criminal Code provides for a maximum penalty of one to ten years’ imprisonment for serious property offenses.
In addition to the general loss of reputation, convicted persons are also frequently confronted with claims for damages from victims. It should be noted that a conviction by a criminal court is binding and therefore has a major influence on any subsequent civil proceedings.
Another possible consequence of a criminal conviction is that an entrepreneur may have their business license revoked or that companies that have been convicted may be excluded from tenders in public procurement procedures.
In addition, individuals who have been sentenced to more than six months’ imprisonment for a financial offense are automatically disqualified from serving as a managing director or board member for three years.
Why is it important to hire a specialized lawyer in white-collar crime proceedings?
White-collar crime proceedings have special characteristics: many allegations fall into a gray area between permissible economic activity and criminal liability. Even minor misinterpretations of contracts, bookings, or business decisions can lead to serious criminal consequences.
A lawyer specializing in commercial criminal law not only has the necessary criminal law knowledge, but also economic understanding and experience in dealing with problems of economic life. This combination is crucial for correctly classifying operational processes, explaining economic decisions in a comprehensible manner, and defending against misinterpretations by the investigating authorities.
Why is it important to hire a specialized lawyer in white-collar crime proceedings?
White-collar crime proceedings have special characteristics: many allegations fall into a gray area between permissible economic activity and criminal liability. Even minor misinterpretations of contracts, bookings, or business decisions can lead to serious criminal consequences.
A lawyer specializing in commercial criminal law not only has the necessary criminal law knowledge, but also economic understanding and experience in dealing with problems of economic life. This combination is crucial for correctly classifying operational processes, explaining economic decisions in a comprehensible manner, and defending against misinterpretations by the investigating authorities.
Can companies also be defendants in criminal proceedings?
Yes, according to the Criminal Corporate Liability Act (VbVG), legal entities can also be prosecuted under criminal law. If convicted, the company faces a fine. The amount of the fine depends on the severity of the offense and the economic capacity of the company.
When should I seek preventive advice from a lawyer?
Early legal advice is particularly advisable if business decisions involve the disposal of assets that could affect the interests of creditors or the economic situation of the company. Particular caution is also required in the case of self-dealing transactions, i.e., transactions in which you act on both sides of the contractual relationship, as this can quickly give rise to suspicions of unlawful self-favoritism or breach of trust.
An experienced lawyer can check in advance whether planned actions are legally unobjectionable, thereby significantly reducing the risk of subsequent allegations.
Why should I join criminal proceedings as a private party?
Joining the proceedings as a private party offers important advantages over simply being a victim in criminal proceedings. It gives you additional rights, such as the right to submit motions for evidence taking and the possibility of appealing. In addition, you can assert your claims for damages directly in the criminal proceedings without having to bring a separate civil action. This saves time, money, and stress – and strengthens your position in the proceedings.
Can I still join as a private party after the criminal proceedings have been initiated?
Yes, you can join as a private party until the end of the main proceedings. The earlier you join, the more effectively you can exercise your rights and actively shape the course of the proceedings.
Can companies join criminal proceedings as a private party?
Yes, legal entities can also join criminal proceedings as private parties if they have suffered financial loss as a result of a criminal offense. This offers the same advantage as for private individuals: the company can assert its claims for damages directly in the criminal proceedings and benefits from extended procedural rights.
As a private party, am I entitled to reimbursement of costs?
Yes, if the defendant is convicted and your claims are upheld in the criminal proceedings, you are entitled to reimbursement of the necessary legal representation costs.
When am I entitled to compensation?
A claim for damages generally exists if you have suffered damage as a result of unlawful and culpable conduct – for example, in the event of an accident, breach of contract, or negligent conduct in a professional context. In special cases, the perpetrator may also be liable regardless of fault (e.g., product liability, liability under the Railway and Motor Vehicle Liability Act (EKHG)).
Are there any limitation periods in compensation law?
Yes, as a rule, claims for damages expire within three years of becoming aware of the damage and the party responsible for it, or later in certain cases. It is therefore important to seek legal clarification in good time so as not to lose any claims.
What are the costs of civil proceedings?
The costs in civil proceedings depend on the amount in dispute and consist of court fees, attorney’s fees, and, if applicable, expert or witness fees. As a rule, the losing party in civil proceedings must reimburse the prevailing party for these costs.
When should I consult a lawyer specializing in anti-corruption law?
As soon as investigations are underway, a house search is taking place, or even if initial rumors about allegations arise, you should seek legal assistance immediately. The earlier we am involved, the better the course can be set – for the defense, communication with authorities, and internal damage control. Furthermore, many risks can be avoided through clear compliance structures, internal guidelines, training for employees, and early legal review of sponsorship, gifts, or business models. We also provide preventive support in the form of compliance checks or internal investigations.
What counts as an “improper advantage”?
An advantage is any benefit to which a public official or employee of a public body has no legal claim – such as money, gifts, perks, invitations, or promises of professional advantages. Whether the benefit actually influenced the official’ is not decisive—often, the potential influence is sufficient.
What are the penalties for corruption offences?
In the event of a conviction, the defendant faces a fine or imprisonment, or companies face a fine. The severity of the penalty depends on the circumstances of the individual case (in particular the amount of damage caused). The Austrian Criminal Code provides for a maximum penalty of one to ten years’ imprisonment for serious property offenses.
In addition to the general loss of reputation, convicted persons are also frequently confronted with claims for damages from victims. It should be noted that a conviction by a criminal court is binding and therefore has a major influence on any subsequent civil proceedings.
Another possible consequence of a criminal conviction is that an entrepreneur may have their business license revoked or that companies that have been convicted may be excluded from tenders in public procurement procedures.
In addition, individuals who have been sentenced to more than six months’ imprisonment for a financial offense are automatically disqualified from serving as a managing director or board member for three years.
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