The Austrian Model of Attributing Criminal Responsibility to Legal Entities

Abstract

With the Act on the Responsibility of Legal Entities for Criminal Offences (“Verbandsverantwortlichkeitsgesetz”—VbVG), which came into force in 2006, the Austrian legislator implemented a number of international and European legal instruments. The criteria for attributing criminal responsibility to legal entities are the core element of the VbVG. Such responsibility can be triggered by criminal offences committed either by decision makers or by staff members. Offences committed by decision makers are attributed to the entity, if the decision maker commits the offence culpably (in the sense of blameworthiness), thus fulfills all requirements for a conviction. As regards offences committed by staff members it is not necessary that the staff member acts culpably, the offence he or she commits merely has to be against the law (without justificatory defense). Additionally, the offence must have been made possible or considerably easier due to the fact that decision makers failed to apply the due and reasonable care required in the respective circumstances. In both instances, the entity can be held responsible only if the offence was committed for its benefit or if duties of the entity were neglected. This provision presents a new model of attributing criminal responsibility in Austrian criminal law.