Accused person: clarify allegation and file first.
Do not give a spontaneous explanation before the allegation, file position and evidence are known. From a lawyer’s perspective, defence starts with file access and a reliable chronology.
White-collar crime
Tax fraud under section 39 FinStrG: fake invoices, VAT and documents
Tax fraud under section 39 FinStrG: fake invoices, VAT input tax, records and first defence steps in Austria.
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Mag. Christopher Angerer, Rechtsanwalt
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22 August 2026 · Mag. Christopher Angerer, Rechtsanwalt
Tax fraud under section 39 FinStrG is not an ordinary dispute about a tax position. The allegation concerns qualified situations in financial criminal law, such as fake invoices, manipulated documents or complex input VAT issues.
This article explains from a lawyer’s perspective which documents matter first, how tax fraud differs from general tax evasion and why premature explanations are risky.
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Quick assessment
Which question should be clarified first?
The first reaction depends on whether there is already a summons, a seizure or only an initial suspicion.
Already know that you want to send an inquiry? Go directly to the inquiry form.
Which situation fits best?
This assessment does not replace file access. It only helps to sort the first step.
All paths at a glance
Overview of all answers.
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Business role: do not accept responsibility too early.
In a business, technical access, management responsibility and actual decision making may be separate. Roles, approvals and documentation routes must be reviewed separately.
Evidence: preserve original state and records.
If data, devices or documents have already been secured, records, copies, timing and scope matter. Only then can a remedy or statement be assessed.
Urgent situation: take the appointment seriously and stay calm.
A summons or official deadline is not a reason for improvised explanations. First check status, addressee and legal consequence of the letter.
Tax fraud as a qualified financial criminal allegation
Tax fraud as a qualified financial criminal allegation
Section 39 FinStrG concerns particularly serious forms of financial criminal allegations. In practice, the key issue is often whether documents were deliberately used to reduce taxes or create a false basis.
The allegation must be separated from general tax evasion. Tax fraud is the qualified special case, not a label for every tax correction.
For defence, first identify which invoice, service flow and booking are alleged in the file.
Review fake invoices, input VAT and service flow
Review fake invoices, input VAT and service flow
Fake invoice cases are not only about paper. Service, delivery, payment flow, communication, booking and economic background are decisive.
Input VAT questions must be reviewed together with records and actual service. A missing formal detail differs from a deliberately simulated service flow.
If documents are organised afterwards, preserve the original state. Versions, e-mails and booking journals may later be decisive.
First steps after search or summons
First steps after search or summons
If financial police, prosecutor or WKStA become active, first document the scope of the measure. Seized documents, devices and data carriers must be recorded precisely.
For searches, the general article on house searches is useful. With tax records, coordination with tax advisers is also needed.
A statement without file access is rarely useful. In invoice and input VAT chains, defence must know which part of the file the authority considers incriminating.
Distinction from VbVG and corporate criminal law
Distinction from VbVG and corporate criminal law
A tax fraud allegation may involve a company, but it is not automatically a general corporate criminal law case. Personal responsibility must be reviewed separately from corporate liability.
Managing directors, accounting, external advisers and operational staff may have different roles. A signature does not automatically prove knowledge of every background fact.
Defence should therefore connect accounting, decision routes and subjective knowledge.
Overview
Review points under section 39 FinStrG
Quick assessment
| Point | Meaning | First question |
|---|---|---|
| Invoice | record and service | Was there a real service? |
| Input VAT | tax deduction | Which booking is affected? |
| Payment flow | economic trail | Where did money go? |
| Knowledge | subjective element | Who knew what? |
Important: Do not change records afterwards. Preserve originals, versions and communication history completely.
Frequently asked questions
Tax fraud under section 39 FinStrG: key questions.
Is tax fraud the same as tax evasion? +
No. Tax fraud is a qualified special case and must be distinguished from section 33 FinStrG.
What should be checked first with fake invoices? +
Service, delivery, payment flow, communication, booking and economic background must be reviewed together.
Should I make a statement without file access? +
Usually not. In invoice and input VAT chains, the precise file allegation is decisive.
Topics
section 39 FinStrGtax fraudfake invoicesVATdocumentsfinancial criminal law
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