Austria's Office for Fraud Prevention (ABBG) tasks updated by 2027–2028 Budget Accompanying Act
The Budget Accompanying Act 2027–2028 (BGBl. I Nr. 62/2026) amends the task catalogue of the Finanzpolizei (financial police) unit within the Office for Fraud Prevention (Amt für Betrugsbekämpfung, ABBG), specifically § 3 para. 2 lit. h. The amendment enters into force the day after publication of BGBl. I Nr. 62/2026.
What changed
A new paragraph § 8(6) was added to the ABBG: the revised version of § 3 Z 2 lit. h — which governs the Finanzpolizei's role in social-fraud criminal proceedings, actions against bogus companies (Scheinunternehmen), and emergency liability claims under the Social Fraud Prevention Act (SBBG) — enters into force on the day after the Budget Accompanying Act 2027–2028 is published in the Federal Law Gazette. The full consolidated task catalogue of the ABBG (§ 3) is also now explicitly included in the document.
Who is affected
The change primarily concerns the operational powers of the Finanzpolizei within the ABBG. Employers, service providers, and anyone subject to Finanzpolizei inspections — particularly regarding undeclared work, bogus companies, and social-insurance compliance — should be aware that these enforcement competences have been formally updated.
What to look out for
The amended § 3 Z 2 lit. h takes effect immediately upon publication of BGBl. I Nr. 62/2026 (the day after). No transitional period applies to this specific provision. The earlier amendment to § 3 Z 2 lit. i (from BGBl. I Nr. 107/2024) continues to apply only to proceedings where a prosecution act was taken after 1 September 2024.