Section 153d StGB in Austria: sham registration, social security, BUAK, management role and first procedural steps.
Mag. Christopher Angerer, Rechtsanwalt
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A registration with Austrian social security can become criminally relevant if it only exists on paper or if contributions were not meant to be paid in full from the start. Section 153d StGB is not about every later payment problem. It focuses on the registration, the mediation or the instruction behind it.
This post explains from a legal perspective how the offence should be assessed, which records matter early and why Section 153d StGB must be separated from Section 153c StGB and general illegal work allegations. It is general information and not advice in an individual case.
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For Section 153d StGB registration, role, intention to pay contributions and evidence must be separated. Choose the situation closest to yours.
Where fraudulent social security registration is alleged, the precise file content matters. Do not explain the facts before you know which act, period and evidence are relied on.
From a legal perspective the first step is file inspection and a structured review.
Several persons may have been involved in decisions, documents or communication. Responsibilities and knowledge must be reconstructed before a statement is made.
From a legal perspective personal conduct and organisational background must be kept separate.
Documents, messages and payment records can be incriminating or exculpatory. They should be secured in their original context and not selectively presented.
The overall picture is decisive.
Before an interview, complaint or data disclosure, the file and the exact allegation should be known. Silence, written response and evidentiary requests are different tools.
Choose the next step only after legal review.
Section 153d StGB concerns fraudulent registration with social security or the construction workers fund. The focus is the registration itself and not merely a later arrears situation.
The offence must be separated from Section 153c StGB. That provision deals with withholding employee contributions. Section 153d StGB asks whether it was already clear at registration that contributions would not be paid in full.
From a legal perspective registration, instruction, mediation and actual work must be reviewed separately.
Important records include registrations, employment papers, payroll accounts, payment records, emails, instructions and BUAK material. Responsibilities in payroll can also be decisive.
In construction and subcontracting settings it is important to clarify who actually deployed workers and who decided on contribution payments.
Exculpatory material may show different responsibilities, a genuine payment plan or registration based on verifiable information.
For managers, poor payroll organisation does not automatically prove personal intent. Still, it must be clarified who approved payments, instructed registrations and checked records.
Corporate criminal liability under the VbVG may become a follow-up issue. It must not replace the individual assessment.
Affected persons should secure records fully and avoid selective explanations.
Before an interview, the period, the concrete registration and the file content should be known. Only then can silence, a written response or an evidentiary request be assessed.
If you consider filing a complaint, prepare facts precisely with dates, persons, documents and payment flows. General allegations rarely help.
Related posts on Section 153c StGB, illegal work and WKStA proceedings help classify the next steps.
A clear structure prevents contribution arrears and sham registrations from being mixed up.
| Point | Meaning | First check |
|---|---|---|
| Registration | Trigger for the offence | Who registered or instructed it? |
| Payment intention | Mental element | What was known at registration? |
| Records | Statements and payments | Which evidence exists? |
| Role | Person or company | Who carried which responsibility? |
Important: Do not improvise an explanation for why a registration was made. Clarify the file, contribution position and your exact role first.
No. Section 153d StGB concerns the registration situation. A later arrears problem must be assessed separately.
Section 153c StGB concerns withholding employee contributions. Section 153d StGB starts earlier and reviews the alleged fraudulent registration.
Usually not before file inspection and preparation. Period, registration, evidence and role must be clarified first.
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