Fiches Belges
Measure Implementation
Measure possibility

Legal Framework
Applicable Framework

Competent authority
Request/decision
Execute/recognise measure

Accepted Languages
Languages

Execution Deadline
Deadlines

Legal info
Special requirements
Other information

Fiches Belges: L-Awstrija

Possibiltajiet oħrajn ta' kisba ta' informazzjoni dwar taxxi jew kontijiet bankarji (403)

1. MEASURE IMPLEMENTATION

L-Awstrija

Is this measure possible in your Member State under International Judicial Cooperation?

"BANK ACCOUNTS: Banks are generally obliged to observe banking secrecy under the Austrian Banking Law (BWG). However, if the information is used to investigate an intentionally committed crime or an offence falling under the competences of a regional court, the investigation authorities are entitelted to obtain information out of the central register of bank accounts (""Kontenregister"") and about banking transactions as well as to monitor banking transactions. In addition, information about banking transactions and the monitoring of banking transactions are admissible if it is to be expected, on the basis of certain facts, 1. that objects, documents or other items relating to a business relationship or related transactions can be secured, as far as this is necessary for the investigation, 2. that objects or other assets can be seized in order to secure the skimming off of an enrichment, a forfeiture, a recovery or another property-law order stipulated by law or 3. that a transaction related to the offense is handled through the business INFORMATION CONCERNING TAXES: Information concerning taxes is available upon request within the framework of MLA. "

2. LEGAL FRAMEWORK

L-Awstrija

International legal framework applicable for this measure in your Member State

Directive regarding the European Investigation Order in criminal matters in relation to Member States. Since Austria has not yet implemented the afore mentioned Directive: European Convention on Mutual Assistance in Criminal Matters (20.04.1959); Addition Protocol to the MLA Convention 1959; Convention on Mutual Legal Assistance between Member States of the European Union (29.05.2000); Protocol to the EU MLA Convention 2000

3. COMPETENT AUTHORITY TO:

L-Awstrija

* receive the request/decision for judicial cooperation

The public prosecutor’s office with competences for the court district in which the act of judicial assistance is to be performed. If the request for judicial assistance relates however to an act which according to Austrian law constitutes a financial misdemeanour falling within the jurisdiction of the financial authorities (threshold: € 100.000,-- for tax evasion; € 50.000,-- for smuggeling), the request shall be forwarded to the competent financial authority. The requesting authority shall be informed of this.

* execute/recognise the measure (if other than the receiving authority)

Credit or financial institutes and their staff members are obliged to provide the information, to facilitate the examination of documents and records, as well as to release them. This shall be done on an electronic data carrier in a generally customary data format, whenever data processing with electronic support is used for managing the business relationship.

4. ACCEPTED LANGUAGES

L-Awstrija

Accepted languages for the request/decision

German, English, French and - in case of reciprocity, if the requesting state would accept a request in german language - also the language of the requesting state.

5. EXECUTION DEADLINE

L-Awstrija

Deadlines for the execution of the request/decision (where applicable)

None (requests in urgent cases shall be marked as urgent).

6. CONCISE LEGAL PRACTICAL INFORMATION

L-Awstrija

a. Special requirements

"Dual criminality is required. In order to determine the competent authority it is indispensible for the requesting state to indicate the avaded sum."

b. Other useful information

There shall be compliance with a request for judicial assistance which requires a procedure that differs from Austrian laws on criminal procedure, if this is compatible with the criminal procedure and its principles.

Last reviewed on 30 Jannar 2018 by EJN Secretariat

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