Tax Fraud Investigation Unit

This nationwide organisational unit is independent in terms of personnel and business and is based in Vienna with branch offices in most federal states.

The Tax Fraud Investigation Unit is a special unit for matters relating to investigations in special financial criminal cases, which will perform both national coordination tasks and international contacts in major cross-border cases of VAT fraud. 

Combating fraud effectively is also an international concern, which means that the need for international cooperation is constantly increasing. The integration of the Central Liaison Office and the associated international competencies will enable the optimal use of international investigation and recovery assistance for the purposes of combating fraud. The scope of duties of the Tax Fraud Investigation Unit ranges from the search, investigation and detection of cases of evasion to the implementation of measures of administrative command and coercive and representation in court, in each case on behalf of the competent fiscal penal authority. The Tax Fraud Investigation Unit is not a fiscal penal authority in its own right, but supports the tax offices in their criminal cases, including the investigation s in court cases commissioned by the judiciary. 

The objective of the Tax Fraud Investigation Unit is to combat systematic and organised tax fraud and to detect professional illicit employers through proactive detection and combating of fraud schemes and to combat 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.