Account register inquiries and account inspections

The Financial Police, as an authority of the Office for Combating Fraud, is responsible for investigating and identifying sham companies. In order to detect and substantiate suspicious financial flows more quickly, it may now, in the context of such investigations, access the account register and, subject to certain conditions, also inspect internal account data (account inspection). The expansion of access rights is intended to establish which account relationships are used by individuals or companies and how financial interconnections are structured. Previously, such access was permitted only to the tax authorities for tax purposes.

Restrictions on access

However, restrictions are provided for to safeguard the legal protection of affected businesses. Access to internal account information (account inspection) is only possible if there is already a concrete suspicion of a sham company, the affected company has been informed of this suspicion, and a request to provide bank documents has remained unsuccessful. In addition to strict organisational requirements, requests for account inspection information require authorisation by the Federal Fiscal Court.

The amendments introduced by the Budget Measures Act 2026 will enter into force on the day following its promulgation, which is expected to be 1 July 2026.