FINDOK makes a significant contribution to legal security and to the high transparency of information and decision-making processes of the Federal Court of Finance.

FINDOK is the database of the Austrian Ministry of Finance and gives access to various legal documents in the fields of tax law and customs law.

The Database
  • In the database you can find various legal documents of the Austrian Ministry of Finance (e.g. guidelines and decrees) and decisions of the Federal Court of Finance as well as of its predecessor, the Independent Finance Senate.
  • In the guidelines and decrees the Ministry of Finance documents legal opinions on specific topics. These works aid the interpretation of the civil law. Changes are incorporated into the guidelines and are marked as such in FINDOK.
  • The decisions of the Federal Court of Finance have been published in FINDOK ever since its establishment in 2014.
  • Next to that, FINDOK also provides access to the 45,000 decisions of the Independent Finance Senate who was the predecessor of the Federal Court of Finance. Therefore, the database gives a complete overview of the entire decision practice of both courts since 2003.

  • FINDOK offers a simple search function by keywords and an advanced search function (e.g. by court, decision number, date and clause).
  • Additional Information on individual legal documents is provided at the bottom of each page. Here you can find links to affected clauses, links to cited documents, keywords, technical information on the entry in the database, ECLI and so on.
  • In 2014 the publication of the law gazettes of the Ministry of Finance was changed from the publication in the Wiener Zeitung to the free publication in FINDOK.

Available Formats
  • The contents of FINDOK are constantly updated and the documents are available in PDF-format for download.
  • The documents are only available in German.

Sources: FINDOK, Ministry of Finance

Information status as of 05.04.2022

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