List of dummy companies
Pursuant to § 8 of the Social Fraud Prevention Act (SBBG), the Federal Ministry of Finance is obliged to publish on the internet a list of the dummy companies that have been legally established. This publication on the Federal Ministry of Finance homepage serves as a source of information for companies and is intended to protect them from possible liability for charges within the meaning of § 9 SBBG.
According to § 9 SBBG, the entrepreneur placing the order is liable as guarantor and payer according to § 1357 of the Austrian Civil Code (Allgemeines Bürgerliches Gesetzbuch, ABGB) in addition to the dummy company, if he/she knew or should have known at the time the order was placed that the enterprise receiving the order was a dummy company according to § 8 SBBG. In this case, the company placing the order is liable for claims to the remuneration for work performed within the scope of the assignment of the employees employed by the dummy company, which is laid down by law, ordinance or collective agreement.
Go to list of the dummy companies that have been legally established by decision as of 01 January 2016
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