Tax evasion: Anyone participating or assisting can be punished!

LBG Austria - Summary: A recent finding of the Federal fiscal court shows clearly: anyone who supports a perpetrator in tax evasion or determines or contributes to committing a tax evasion, becomes a perpetrator himself and can also be punished according to his own fault. This does not only concern entrepreneurs, managing directors, shareholders, family members or consultants, but e.g. also employees who let themselves be "harnessed" - as the Federal Finance Court (Bundesfinanzgericht) has determined in an actual case.

Be careful! Every perpetrator, no matter whether immediate perpetrator or contributor, meets the same punitive threat, which means, everyone is responsible for their own wrong respectively their own fault and will be punished accordingly! Under certain circumstances, however, there is the possibility of averting a penalty. It therefore makes sense to think in a timely manner about a correctly reimbursed voluntary declaration if a "rehabilitation of the past" is required. A voluntary declaration must meet special formal requirements and for a correct submission much experience is needed. We therefore recommend seeking comprehensive advice.

Contact & Advice: This information naturally shows basic aspects of the topic - for completeness and correctness no guarantee can be given despite careful preparation. LBG will gladly advise you in your individual situation. Please contact one of our 31 Austria-wide locations (www.lbg.at) or welcome@lbg.at - we will gladly bring you together with one of our experts, who is very familiar with your request.