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Corporate criminal liability under the VbVG: when the company itself is held criminally responsible

Corporate criminal liability under the VbVG at a glance: covered entities, attribution through decision makers and inadequate supervision, corporate fine in daily rates.

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3 July 2026 · Mag. Christopher Angerer, Rechtsanwalt

The corporate criminal liability act covers legal persons and partnerships of commercial law. It enables companies themselves to be held criminally liable, alongside or instead of the acting natural persons. In economic criminal proceedings the VbVG has been a central instrument of prosecution for years.

This post explains from a legal perspective the scope of the VbVG, the attribution mechanisms, the corporate fine and the role of compliance. It provides general information and does not replace advice in an individual case.

Where does your company stand?

Four constellations, one clear next step.

Whether search, an employee suspected in parallel, compliance review or impending corporate fine: choose the constellation that matches your situation.

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01 Question 1

Where does your company stand in the VbVG proceedings?

Proceedings under the corporate criminal liability act can start at different points. Choose the constellation that matches your situation.

All paths at a glance

Overview of all answers.

01

Search at the company: ensure a coordinated response.

A search at the company is a drastic event. From a legal perspective the duties to cooperate, the protective rights and the documentation of all events are decisive. Employees should stay cooperative but should not make statements without legal support.

In parallel an internal crisis team should be set up to coordinate communication with the authority, with employees and externally. Quick order in a chaotic situation is the basis of any further defence.

In depth: scope of the VbVG →
02

Parallel proceedings next to an employee: conduct the corporate defence independently.

Where an employee is in focus, parallel proceedings against the company are often conducted. From a legal perspective the accused and the company are two independent proceedings. A common strategy can make sense, common representation however is legally problematic.

It is important that the entity asserts its own interests. Attribution, fault and supervisory duties differ from the individual guilt of the employee. An independent corporate defence is therefore the rule.

In depth: attribution under the VbVG →
03

Compliance review: building block of the defence before and during the proceedings.

A documented and lived compliance system is an essential building block in VbVG proceedings. It can rebut attribution based on inadequate supervision and significantly reduce the sentence. From a legal perspective a review of the system is worthwhile especially in proceedings before the authority examines it itself.

The assessment covers both the structure and the actual implementation. Mere paper rules without lived control do not provide a reliable building block for the defence.

In depth: compliance as a building block of the defence →
04

Impending corporate fine: target the daily rate calculation.

The corporate fine is calculated in daily rates. Number and amount of the daily rates build on the seriousness of the attributed offence and on the earnings situation of the entity. From a legal perspective the daily rate calculation is the most effective lever to reduce the burden.

Diversion is also available under the VbVG. It can lead to a full waiver of a fine where the other requirements are met. A structured diversion offer by the entity is often the decisive step.

In depth: sanction and diversion →

Scope of the VbVG

The VbVG covers entities, that is legal persons as well as partnerships of commercial law. Limited liability companies, stock corporations, cooperatives, registered partnerships and associations fall within the scope. Foreign entities can also be covered insofar as the offence has a link to Austria.

The connecting point is an offence committed in favour of the entity or in breach of duties incumbent on the entity. Practically all criminally relevant acts come into consideration insofar as attribution is possible.

Proceedings against the entity are criminal, not administrative. They follow the StPO with the modifications of the VbVG. From a legal perspective this classification is important because it shapes procedural rights and the sanction framework.

Attribution mechanisms

The VbVG knows two paths of attribution. On the one hand the offence of a decision maker can be attributed to the entity. Decision makers are management, board, authorised representatives and other persons with managerial authority. Their offences count as offences of the entity under certain conditions.

On the other hand the offence of an employee can be attributed where the commission was enabled or facilitated by inadequate supervision. This second path of attribution requires a breach of duty at the management level, for instance through inadequate organisation, control or training.

From a legal perspective the distinction between both paths is decisive. It determines which arguments of defence apply and which facts the authority must prove.

Corporate fine and diversion

The central sanction of the VbVG is the corporate fine. It is calculated in daily rates. Number and amount of the daily rates depend on the seriousness of the offence and on the earnings situation of the entity. The maximum sanction range depends on the sanction range of the attributed offence.

Diversion is also available in VbVG proceedings. Where the requirements are met it can lead to the waiver of the corporate fine. Diversion offers from the entity often include restitution, services to the public good or structural measures such as improvements to compliance.

In addition the proceedings can be linked to other consequences such as publication of the judgment or loss of public benefits. These side consequences must be kept in mind in the defence planning.

Compliance as a building block of the defence

A documented and actually implemented compliance system is a central building block in VbVG proceedings. It can rebut attribution based on inadequate supervision and significantly reduce the sentence. The condition is that the system not only exists formally but is also lived.

Essential components of a sound compliance system are risk analysis, written guidelines, regular training, an effective whistleblowing system and regular controls. Documentation must transparently show that the system is tailored to the specific risks of the company.

From a legal perspective a compliance assessment before and during the proceedings is sensible. Gaps can be closed and existing structures can be deployed in a targeted manner in the defence.

Separate entity and employee. Proceedings against the entity run parallel to those against the natural person. Both need their own strategies and as a rule their own representation. A common defence can lead to conflicts of interest that harm the defence as a whole.

Frequently asked questions

What you need to know about the VbVG.

Which entities does the VbVG cover? +

Covered are legal persons as well as partnerships of commercial law. These include GmbH, AG, cooperatives, registered partnerships and associations. Foreign entities can also be covered insofar as a link to Austria exists.

How does attribution work under the VbVG? +

In two ways. First through the offence of a decision maker, second through the offence of an employee whose commission was enabled or facilitated by inadequate supervision. Both paths have their own requirements.

How is the corporate fine calculated? +

It is imposed in daily rates. Number and amount of the daily rates depend on the seriousness of the offence and on the earnings situation of the entity. The sanction range follows the sanction range of the attributed offence.

Is diversion available under the VbVG? +

Yes. Where the requirements are met a diversionary disposal is possible. Diversion offers often include restitution, services to the public good or structural measures such as improvements to compliance.

What role does compliance play? +

Compliance is a central building block in VbVG proceedings. A documented and actually lived system can rebut attribution based on inadequate supervision and reduce the sentence. Mere paper rules without lived control are not enough.

How do the proceedings relate to those against the natural person? +

Both proceedings run parallel but are independent. The entity and the employee are as a rule represented separately. The respective strategies often overlap but must be kept legally separate.

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Topics
VbVGcorporate criminal liabilityeconomic criminal lawcompliancecorporate fineattribution

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