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austria
What is the maximum fine which can be imposed on a corporation
for a bribery offence?
In general, up to EUR 1.8 million. In case of bribery, serious fraud or
breach of trust up to EUR 1.3 million.
4. Statutes of Limitation (Verjährung)
What is the period of limitation in criminal proceedings for corruption
related offences until the end of investigation or the initiation
of prosecution?
Maximum ten years for bribery offences.
What is the period of limitation in civil proceedings resulting
from criminal offences?
In general, three years from the day the injured party learned of the
damage and the liable party. If the offence could be sanctioned with
a sentence of one year or more of imprisonment, the injured party
can claim damages within 30 years from the day when the damage
occurred, even if the damage and the wrongdoer were known from
the beginning.
5. Miscellaneous
Is management obliged to report offences committed within
the corporation to the authorities?
No, but such a report would substantially reduce/mitigate the penalty.
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