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Tax evasion and voluntary disclosure: tax evasion and the way back under the FinStrG

Tax evasion under section 33 FinStrG and the exculpatory voluntary disclosure under section 29 FinStrG: conditions, tax surcharge and the threshold to court jurisdiction.

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1 July 2026 · Mag. Christopher Angerer, Rechtsanwalt

An undeclared income, a forgotten foreign account, an overstated business expense: tax offences often arise gradually and catch those affected years later. The Fiscal Criminal Act, however, offers with the voluntary disclosure a way back to tax honesty that, under certain conditions, brings exemption from punishment.

This post explains from a legal perspective when tax evasion under section 33 FinStrG exists, what conditions the exculpatory voluntary disclosure under section 29 FinStrG has and from what amount the court becomes responsible instead of the fiscal authority. This is general information, not advice in an individual case.

What is your fiscal criminal situation?

Four starting situations, one clear next step.

Whether a planned voluntary disclosure, an announced audit or pending proceedings: choose the constellation that applies to you and you will receive an initial assessment together with the next concrete step.

Already know you want to send an enquiry? Go straight to the contact form.

01 Question 1

What is your situation?

A voluntary disclosure only works if it is timely and complete. Choose the situation that applies to you and you will receive an initial assessment together with the next concrete step.

All paths at a glance

Overview of all answers.

01

Voluntary disclosure planned: completeness and timeliness decide on exemption from punishment.

The voluntary disclosure under section 29 FinStrG is the way back to tax honesty, yet it only works under strict conditions. The offence must be set out, the significant circumstances must be disclosed and the evaded taxes must be paid in good time. From a legal perspective the greatest danger is the incomplete disclosure, because it protects only to the extent that was disclosed. Whatever is missing remains punishable.

For that reason a voluntary disclosure should be carefully prepared and submitted in one go. Speed is needed as soon as discovery or an audit threatens, because after that an exculpatory effect is no longer possible.

In depth: the conditions of the voluntary disclosure →
02

Audit announced: a voluntary disclosure is only possible up to the start of the audit.

If a fiscal audit has already been announced, only a narrow window remains for a voluntary disclosure. It must be made at the latest at the beginning of the official act, after which the exculpatory effect is excluded. From a legal perspective swift and considered action is required here, because the disclosure must at the same time be complete.

If the disclosure is made on the occasion of an audit, an additional tax surcharge applies, which depends on the amount of the additional sum. Precise preparation decides whether exemption from punishment takes effect.

In depth: the tax surcharge in case of an audit →
03

Proceedings already under way: the defence follows the state of the file.

If the fiscal authority or the court is already investigating against you, an exculpatory voluntary disclosure is as a rule no longer possible, because the offence is regarded as discovered. The matter now concerns the defence in the pending proceedings. From a legal perspective the first step is access to the file in order to clarify the evidence and the amount of the value determining the penalty.

Even in pending proceedings there is room for manoeuvre, for example in the assessment, in making good the damage or in a disposal that ends the proceedings. The strategy depends on the specific charges.

In depth: tax office or court →
04

Jurisdiction unclear: the amount of the evasion decides between tax office and court.

Whether the fiscal authority or the court is responsible depends on the value determining the penalty. Where it exceeds 150,000 euros in the case of tax evasion, the court is responsible, for certain customs offences the threshold is 75,000 euros. From a legal perspective this classification is of great importance, because the judicial fiscal criminal procedure has different consequences from the administrative one.

Calculating the value is often complex because several types of tax and periods come together. A precise examination stands at the beginning of any assessment.

In depth: tax office or court →

When tax evasion exists

Tax evasion under section 33 FinStrG is the central fiscal offence. Anyone who intentionally brings about a tax reduction in breach of a fiscal duty to notify, to disclose or to tell the truth is liable to punishment. This happens, for example, through incorrect tax returns, through concealing income or through claiming expenses that do not exist.

Intent is decisive. Anyone who acts only negligently may be liable under other provisions, but tax evasion requires at least conditional intent. The offender must therefore seriously consider the reduction possible and accept it.

The penalty range is tied to the value determining the penalty, that is the amount of the evaded tax. This amount determines not only the possible fine but also whether the fiscal authority or the court is responsible.

The voluntary disclosure under section 29 FinStrG

The voluntary disclosure is the most important way to clear up a tax evasion that has already been committed without punishment. It only works, however, if four conditions are met.

Setting out the offence. The offence must be set out to the authority. It is not enough to point in general terms to mistakes, the facts must become apparent.

Disclosure of the significant circumstances. The circumstances material to the calculation of the tax must be disclosed so that the authority can set the correct tax.

Timely making good of the damage. The evaded taxes must actually be paid within the time limit. Without payment the disclosure remains ineffective.

Timeliness. The disclosure must be made before the offence is discovered and at the latest at the start of an audit. Anyone who comes too late can no longer obtain exemption from punishment.

Tax surcharge

The tax surcharge for a voluntary disclosure on the occasion of an audit

If the disclosure is only made on the occasion of a fiscal audit, an additional tax surcharge must be paid under section 29 para 6 FinStrG. It is graduated according to the amount of the additional sum.

Graduated tax surcharge under section 29 para 6 FinStrG for a voluntary disclosure on the occasion of a fiscal audit
Additional sum (total) Surcharge Meaning
Up to 33,000 euros 5 percent Lowest surcharge for smaller reductions.
Above 33,000 up to 100,000 euros 15 percent Middle range of the graduation.
Above 100,000 up to 250,000 euros 20 percent Markedly increased surcharge.
Above 250,000 euros 30 percent Highest surcharge for large reductions.

Tax office or court

Whether the fiscal authority in administrative proceedings or the court in judicial fiscal criminal proceedings is responsible depends on the value determining the penalty. Section 53 FinStrG is decisive.

For tax evasion and most other fiscal offences the court is responsible if the value determining the penalty exceeds 150,000 euros. For certain customs and import duty offences the threshold is 75,000 euros. Below these thresholds the matter remains with the fiscal authority.

The distinction carries weight, because the judicial procedure provides for stricter consequences, up to custodial sentences. Calculating the value can be complex because several types of tax and assessment periods have to be added together.

The incomplete voluntary disclosure is the most frequent trap. A voluntary disclosure protects only to the extent that was disclosed. Anyone who conceals parts or comes too late risks that the exculpatory effect falls away in whole or in part. Have a voluntary disclosure carefully examined before submission.

Frequently asked questions

What you need to know about tax evasion and voluntary disclosure in Austria.

Does a voluntary disclosure always exempt from punishment? +

No. The voluntary disclosure under section 29 FinStrG only works if the offence is set out, the significant circumstances are disclosed and the evaded taxes are paid in good time. It must also be timely, that is before the offence is discovered and at the latest at the start of an audit. If a condition is missing, the offence remains punishable.

Until when can I make a voluntary disclosure? +

An exculpatory voluntary disclosure is only possible as long as the offence has not been discovered. If a fiscal audit has been announced, the disclosure must be made at the latest at the start of the official act. After that the exculpatory effect is excluded.

What does a voluntary disclosure cost in addition? +

If the disclosure is made on the occasion of an audit, a graduated tax surcharge must be paid under section 29 para 6 FinStrG. Depending on the amount of the additional sum it is 5, 15, 20 or 30 percent. Outside of an audit this surcharge does not apply.

From what amount is the court responsible? +

For tax evasion the court is responsible if the value determining the penalty exceeds 150,000 euros. For certain customs and import duty offences the threshold is 75,000 euros. Below that the fiscal authority conducts the proceedings.

Is negligence enough for tax evasion? +

No. Tax evasion under section 33 FinStrG requires intent, at least conditional intent. Anyone who brings about the reduction merely negligently may be pursued under other provisions but does not fulfil the elements of tax evasion.

Can I also use the voluntary disclosure for earlier years? +

Yes, a voluntary disclosure can cover several periods. It must, however, be complete for each disclosed period, because it protects only to the extent that was disclosed. Especially over several years the complete and correct presentation is decisive.

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Topics
tax evasionvoluntary disclosurefinstrgfiscal offencefiscal criminal lawtax surcharge

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