Tax Investigation Unit
The Tax Investigation Unit is a nation wide organisational unit that is independent in terms of human and economic resources. It is headquartered in Vienna, with branch offices in the federal provinces (in Graz, Klagenfurt, Linz, Salzburg, Innsbruck and Feldkirch).
The objective of the Tax Investigation Unit is to combat systematic and organised tax fraud and to detect repetitive tax evasion through proactive detection and combating of fraud schemes and combating cross-border tax fraud and social fraud. Other priorities include strengthening of cooperation with foreign anti-fraud units and intensification of the exchange of fraud-related information, especially within the European Union.
The Tax Investigation Unit makes a significant contribution to the implementation of the strategy of the Federal Ministry of Finance for improving the fight against fraud with the aim to protect the financial interests of the Republic, the business location Austria, and its citizens.
The Tax Investigation Unit also comprises the Central Liaison Office (CLO), which is the competent authority for international investigation and recovery assistance based on EU laws and bilateral agreements.
Furthermore, the Tax Investigation Unit has two specialised IT teams in Vienna and Salzburg, which support the investigation teams by forensically securing electronic evidence
The area of responsibility of the Tax Investigation Unit is therefore very diverse. It ranges from the search for and the detection and investigation of cases of evasion such as tax fraud through performance of measures of official authority, representation before courts, forensic preservation and evaluation of evidence to execution of international agendas with representation in relevant international bodies
According to the task, the employees of the Tax Investigation Unit spend a part of their working hours in the field. For the protection and safety of the employees, as well as to ensure the physical fitness required for fulfilment of the tasks, regular deployment trainings are to be successfully completed
For fulfilment of the diverse activities of the Tax Investigation Unit, in particular for the field service, the appropriate equipment such as company vehicles are available. Great emphasis is placed on profound and regular education and training.