Fiches Belges

Bank accounts: Banks are generally obliged to observe banking secrecy under the Austrian Banking Law (BWG). However, if the information is used to clear up an intentionally committed crime or an offence falling under the competences of a regional court, the investigation authorities are entitelted to obtain information out of the central register of bank accounts ("Kontenregister") and about banking transactions as well as to monitor banking transactions. In addition, information about banking transactions and the monitoring of banking transactions are only admissible if it is to be expected, on the basis of certain facts, 1. that objects, documents or other items relating to a business relationship or related transactions can be secured, as far as this is necessary for the investigation, 2. that objects or other assets can be seized in order to secure the skimming off of an enrichment, a forfeiture, a recovery or another property-law order stipulated by law or 3. that a transaction related to the offense is handled through the business relationship. Information concerning taxes: Information concerning taxes is available upon request within the framework of MLA.

Directive regarding the European Investigation Order in criminal matters in relation to Member States; otherwise: European Convention on Mutual Assistance in Criminal Matters (20.04.1959); Addition Protocol to the MLA Convention 1959; Convention on Mutual Legal Assistance between Member States of the European Union (29.05.2000); Protocol to the EU MLA Convention 2000

The public prosecutor’s office with competences for the court district in which the act of judicial assistance is to be performed. If the request for judicial assistance relates however to an act which according to Austrian law constitutes a financial misdemeanour falling within the jurisdiction of the financial authorities (threshold: € 100.000,-- or less for tax evasion; € 50.000,-- or less for smuggling), the request shall be forwarded to the competent financial authority. The requesting authority shall be informed of this. Credit or financial institutes and their staff members are obliged to provide the information, to facilitate the examination of documents and records, as well as to release them. This shall be done on an electronic data carrier in a generally customary data format, whenever data processing with electronic support is used for managing the business relationship.

German, English, French and - in case of reciprocity, if the requesting state would accept a request in German language - also the language of the requesting state.

None (requests in urgent cases shall be marked as urgent).

Dual criminality is required. In order to determine the competent authority it is indispensible for the requesting state to indicate the avaded sum. There shall be compliance with a request for judicial assistance which requires a procedure that differs from Austrian laws on criminal procedure, if this is compatible with the criminal procedure and its principles.