Financial Police in Austria: A Comprehensive Overview

The Financial Police in Austria plays a vital role in investigating and enforcing various laws and regulations related to economic crimes, labor market compliance, and social security. In this article, we will delve into the tasks and responsibilities of the Financial Police, including investigations for recovery measures, regulatory tasks, detection of violations, gambling-related tasks, assignments, and judicial missions.

Investigations for Recovery Measures

The Financial Police conducts investigations to recover debts and assets related to various offenses. Their tasks include:

Determining the basis and preparing backup orders: Identifying the legal grounds for recovery measures and preparing necessary documents.
Executing confiscation orders: Seizing assets and property to enforce court-ordered confiscations.
Identifying customers for attachment, garnishment, and seizure in case of claims: Locating individuals or entities with outstanding debts or liabilities.
Carrying out collection activities and attaching debtors’ liens: Collecting debts and enforcing creditor’s rights.
Determining the economic situation: Assessing an individual’s or entity’s financial situation to inform recovery measures.

Regulatory Tasks

The Financial Police is responsible for ensuring compliance with various regulations, including:

Labor Market Compliance

Detection of illegal employment of foreign nationals: Identifying and addressing cases of unauthorized employment.
Control of companies, business premises, operating premises, foreign workplaces, and recreation rooms for permits under labor market, residence, and establishment law: Verifying compliance with relevant laws and regulations.

Reporting Obligations

Control of contracting authorities/entities regarding reporting obligations to contracted companies: Ensuring contractors comply with reporting requirements.
Notification and safeguarding of party status in administrative criminal proceedings: Informing parties involved in administrative cases.

Detection of Violations

The Financial Police detects and investigates various offenses, including:

Detection of violations of the provisions and regulations of the LSD-BG: Identifying instances of wage dumping and social security evasion.

Insurance and Reporting Regulations

Detection of violations of the insurance and reporting regulations of the ASVG: Ensuring compliance with insurance and reporting requirements under the Austrian General Social Security Act.

Detection of social fraud under the Penal Code of Austria (StGB): Identifying instances of social security-related offenses.

The Financial Police investigates and enforces laws related to gambling, including:

Inspections of business premises and operating facilities as well as other relevant premises: Verifying compliance with regulations.
Provisional seizure of illegal gambling machines, other objects of intervention, and technical aids: Seizing equipment used in unauthorized gaming activities.
Notification and safeguarding of party status in administrative criminal proceedings: Informing parties involved in administrative cases.

Assignments

The Financial Police can be tasked with:

Carrying out general supervisory measures such as controls and inspections: Conducting routine checks to ensure compliance with relevant laws and regulations.

Judicial Missions

The Financial Police can conduct investigations on suspicion of various offenses, including:

§ 153c of the Austrian Criminal Code (withholding of employee contributions to social security): Investigating cases of unauthorized withholding of social security contributions.
§ 153d of the StGB (fraudulent withholding of social security contributions and surcharges according to the Construction Workers’ Leave and Severance Pay Act): Identifying instances of fraudulent social security-related offenses.
§ 153e of the StGB (organised illicit work): Investigating cases of organized labor market irregularities.