Any entrepreneur or managing director who has been through a tax audit knows the feeling: additional tax demands are on the table, and in the background looms the question of whether financial criminal proceedings are imminent. Since 1 January 2026, Austria has offered a significantly extended way of avoiding precisely this scenario – the reformed evasion surcharge (Verkürzungszuschlag) under § 30a of the Austrian Financial Criminal Act (FinStrG).
The Anti-Fraud Act 2025 (Betrugsbekämpfungsgesetz 2025), passed by the National Council on 10 December 2025, has massively extended the scope of the evasion surcharge. For many of those affected, this means exemption from punishment instead of criminal proceedings – provided they act in time and correctly. In this article, we explain what has specifically changed, which requirements apply and what you need to look out for in practice.
What is the evasion surcharge under § 30a FinStrG?
The evasion surcharge is an increase in tax that is imposed instead of financial criminal proceedings. If a tax review measure – such as a tax audit, external audit or tax inspection – reveals an additional tax liability in respect of which a financial offence is suspected, the tax authority may impose a surcharge. The person liable to pay or withhold the tax pays this surcharge and in return obtains exemption from punishment: no financial criminal proceedings are initiated, and no entry is made in the financial criminal records register.
This instrument serves to decriminalise minor financial offences. It allows the financial criminal authorities to focus on cases of greater criminal significance, while those affected benefit from an efficient and discreet resolution – entirely without criminal proceedings.
What has changed as a result of the Anti-Fraud Act 2025?
The new rules introduced by the Anti-Fraud Act 2025 bring three key changes:
In plain terms: until now, the evasion surcharge was only available for additional tax liabilities of up to EUR 33,000.00 in total. From 2026, additional tax liabilities of up to EUR 100,000.00 can be settled by way of the evasion surcharge – provided that no single year exceeds the EUR 33,000.00 limit. The rule therefore covers significantly more cases than before and makes the evasion surcharge a practical instrument for medium-sized additional tax liabilities.
The previous overall upper limit of EUR 33,000.00 has more than tripled to EUR 100,000.00. At the same time, a new annual upper limit has been introduced: per assessment year, the additional tax liabilities in respect of which a financial offence is suspected may not exceed EUR 33,000.00. The total across all assessment periods may not exceed EUR 100,000.00.
How high is the evasion surcharge from 2026?
From 2026, the evasion surcharge amounts to 10 % of the total additional tax liabilities determined. If the total exceeds EUR 50,000.00, the surcharge increases to 15 %. This tiered rule is new and derives from the likewise new § 30a para 1a FinStrG.
The previous uniform surcharge rule is thus replaced by a two-tier model. The tiering ensures that minor cases continue to bear a moderate burden, while for higher additional tax liabilities there is appropriate compensation for the exemption from punishment granted.
Which requirements must be met for the evasion surcharge?
The formal requirements have not been changed by the new rules. However, they must be strictly complied with:
No later than 14 days after the additional tax liability has been assessed, the person liable to pay or withhold the tax must declare their consent to the evasion surcharge or apply for it. In addition, an effective waiver of the right to appeal against the imposition of the tax increase is required.
This 14-day deadline is relatively short and begins with the service of the assessment notice. Anyone who misses this deadline loses the opportunity to make use of the evasion surcharge. It is therefore crucial to seek legal advice immediately after receiving an additional tax demand.
How are the payment deadlines regulated?
Clear rules apply to payment:
The evasion surcharge itself must be paid in full within one month. A deferral or payment in instalments is not possible for the surcharge.
The additional tax liability must, as a rule, also be settled within one month. Here, however, payment facilities are available: payment in instalments or a deferral can be granted for a maximum of six months.
Caution: if even a single instalment is missed, the exemption from punishment lapses retroactively. In this case, financial criminal proceedings are initiated, and payments already made are credited but not refunded. This risk must therefore be carefully assessed in advance.
What do the new rules mean for managing directors and legal entities?
The extension of the evasion surcharge brings considerable advantages, particularly for managing directors and legal entities (Verbände):
In financial criminal proceedings involving several managing directors, all responsible persons can be punished individually – the evasion surcharge reduces these multiple penalties to a single surcharge. This means that instead of each managing director risking their own fine, a single surcharge is imposed on the additional tax liability.
In addition, the evasion surcharge is based only on the single amount of the additional tax liability. In financial criminal proceedings, by contrast, fines can amount to a multiple of the amount evaded. The financial relief provided by the evasion surcharge can therefore be considerable.
What role does avoiding reputational risk play?
An often underestimated aspect: financial criminal proceedings are not only a financial burden but also a considerable reputational one. Entries in the financial criminal records register can have professional and business consequences – from difficulties in public tenders to compliance issues with business partners. The evasion surcharge avoids all of this: no entry, no criminal proceedings, no public record.
What do you need to look out for in practice?
- How are the thresholds calculated?
An important detail in practice: the limits of EUR 33,000.00 per year and EUR 100,000.00 in total refer exclusively to those amounts in respect of which a financial offence is suspected. If a higher overall amount is demanded in a tax audit but only part of it concerns inaccuracies relevant under criminal law, only this part counts for the purposes of calculating the limits. The total amount assessed may therefore well exceed EUR 100,000.00 – as long as the portion suspected of being an offence does not exceed the limits.
2. What role does financial capacity play?
As the evasion surcharge cannot be deferred and the additional tax liability can only be deferred to a limited extent, the financial capacity of the person concerned must be realistically assessed in advance. Anyone who cannot pay the surcharge on time risks falling back into financial criminal proceedings. Professional advice helps to assess economic viability in advance and to avoid unpleasant surprises.
3. Why is a rapid response crucial?
The 14-day deadline for the declaration of consent or the application begins when the additional tax liability is assessed. In practice, this means that the clock starts ticking as soon as the assessment notice is served. Given the complexity of the subject matter and the financial implications of the decision, it is essential to seek legal advice before a tax audit – or at the latest immediately after the final audit meeting.
Why was the evasion surcharge extended?
The extension of the scope goes back to a recommendation by the Austrian Court of Audit and pursues two core objectives: first, minor financial offences are to be decriminalised and dealt with more efficiently. Second, the financial criminal authorities are to be able to focus on cases of greater criminal significance.
The explanatory notes to the government bill (310 d.B. XXVIII. GP) expressly emphasise that the scope is to be extended and that access to the instrument is to be promoted. With the new tiering and the raised thresholds, this objective is being implemented in practice.
Conclusion: Make use of the new opportunities – with the right advice
The new rules on the evasion surcharge under § 30a FinStrG from 2026 open up significantly more cases in which entrepreneurs, managing directors and legal entities can avoid financial criminal proceedings. The raised overall limit of EUR 100,000.00, the new annual limit of EUR 33,000.00 per assessment period and the tiered surcharge of 10 % or 15 % make the instrument more practical than ever before.
At the same time, making use of the evasion surcharge requires a rapid response, a realistic assessment of one’s financial means and sound legal support. The short 14-day deadline leaves no room for hesitation.
KINDL.trusted provides comprehensive advice on financial criminal law, tax audits and all questions relating to the evasion surcharge. Our expertise in Advisory, Tax Litigation and Legal Defense ensures that you choose the best possible strategy – quickly, discreetly and with a clear focus on results.
Contact
Your contacts from our KINDL.Legal Defense practice area:
Marc Julian MAYERHÖFER
Partner | Rechtsanwalt
Sarah Höfler
Counsel | Rechtsanwältin
