Federal Ministry of Finance
|Position of the authority||Federal Ministry|
|Headquarters||Vienna 1 , Johannesgasse 5|
|Authority management||Gernot Blümel , Federal Minister of Finance|
|Budget volume||EUR 1.18 billion (2019)|
The Federal Ministry of Finance (short BMF or Treasury ) is the supreme authority of the Austrian financial management and responsible for federal finances, finance per se and parts of economic policy Ministry .
- 1527–1749: Court Chamber
- 1749–1760: Directory in publicis et cameralibus
- 1760–1816: Court Chamber
- 1816–1848: General Court Chamber
- 1848–1918: Imperial and Royal Ministry of Finance , until 1867 also responsible for the imperial house, the foreign ministry as well as the army and navy, from 1867 only for Cisleithanien
- 1867-1918 for the imperial house , the Austro-Hungarian Ministry of Foreign Affairs and Army and Navy Austria-Hungary responsible: kuk Treasury or Common Treasury , previously Finance Ministry
- 1918–1920 and 1945: State Office for Finance
The Federal Ministry of Finance is responsible for:
- Matters of the financial constitution including financial equalization.
- Federal finance affairs.
- Creation of the federal financial framework and the federal finance law, including the annexes and management of the federal budget.
- General matters relating to the impact of budget management, insofar as these do not fall within the scope of the Federal Chancellery.
- Budgetary affairs of the European Union.
- Matters relating to public charges and contributions, insofar as these charges and contributions are administered by federal tax authorities; Federal administrative tax matters.
- Matters of the procedure, the collection, the enforcement, the administrative criminal law and the administrative criminal procedure in the area of the duties and contributions falling within the sphere of activity of the Federal Ministry of Finance.
- Organizational matters of the federal tax (customs) administration.
- Affairs of the Federal Finance Court.
- Financial matters including financial policy.
- Currency, credit, savings banks, banking and stock exchange.
- Matters of capital and payments.
- Contract insurance oversight matters.
- Affairs of the Austrian Post Savings Bank.
- Economic policy matters, insofar as they do not fall under the responsibility of another federal ministry, without prejudice to the responsibility of the Federal Chancellery for economic coordination.
- Affairs of state monopolies, including the construction and management of federal buildings and real estate which are dedicated to the purposes of state monopolies.
- Matters of federal property, insofar as they do not fall under the responsibility of another federal ministry.
- Disposal of federal assets.
- Administration of federal assets, insofar as they do not fall under the responsibility of another federal ministry.
- Affairs of state loans, federal guarantees and financial debts.
- Acquisition, control, management and exploitation of the federal government or dilapidated home fallen or unclaimed assets.
- Financial matters relating to the acquisition and administration of federal shares in companies and cooperatives, insofar as they have a direct impact on the federal budget.
- Administration of the shares of the federal government in the companies set up on the basis of the Postal Structure Act, Federal Law Gazette No. 201/1996.
- Affairs of ÖBIB and its holdings.
- Administration of the shares of the federal government in the companies within the meaning of the Federal Constitutional Law, which regulates the ownership structure of companies in the Austrian electricity industry, Federal Law Gazette I No. 143/1998 Art. 2.
- Administration of the federal government's share rights in Bundesimmobilien Ges.mbH
- Matters of the public accountants in the field of advice and representation in tax and financial criminal matters and matters of supervision of the final audit including the legal.
- Financial war damage matters including restitution and return matters.
- War damage, occupation damage and consequential damage to Austrian property at home and abroad as well as to foreign property in Austria.
- Matters relating to the financial implementation of the State Treaty of May 15, 1955.
- Budget and financial controlling.
- Financial controlling for outsourced federal legal entities.
- IT matters and the organization of accounting, payment transactions and federal accounting
- Matters relating to the public administration of companies and the public supervision of them, including the exploitation of assets under public administration or public supervision.
- Negotiations on borrowing from the International Bank for Reconstruction and Development or other subjects of international law. Negotiations on the granting of state loans. Matters of international financial institutions and of the Customs Cooperation Council and trade with them.
- Participation in the creation of the framework plan for the Austrian Federal Railways with regard to budgetary aspects.
The Federal Ministry of Finance is structured as follows:
Federal Minister of Finance
- Cabinet of the Federal Minister of Finance
- Internal revision
- Board of Directors
- Legal protection officer according to § 74a FinStrG
Secretary General of the Federal Ministry of Finance
- GS / CR: Controlling and department budget
- GS / KO: public relations, communication and protocol
- GS / PM: multi-project management and IT coordination
- GS / VB: Liaison service and international coordination
Section I: Financial Administration, Management and Services
- Information / communication technology (ICT) and e-government department
- Personnel manager for tax and customs coordination
- Internal Affairs Office
Group I / A: Management Financial Administration
- Department I / 1: Personnel principle
- Department I / 7: Administrative management of the tax and customs administration
- Department I / 8: Organization of the tax and customs administration; Gambling
- Division I / 9: Fight against tax and customs fraud
Group I / B: Investments and Services
- Department I / 2: Personnel and Organization - BMF Central Management
- Department I / 3: Procurement and Infrastructure
- Department I / 5: Investments and real estate
- Department I / 6: Personnel Development
Group I / C: IT Taxes & Customs
- Department I / 10: IT tax
- Department I / 11: IT customs
Section II: Budget
Group II / A: budget cross-section
- Department II / 1: Principle, Coordination and Law
- Department II / 3: Financial constitution and financial equalization
- Department II / 6: Budget Analysis and Administrative Reform
- Division II / 12: transparency database
Group II / B: Budget department-specific
- Department II / 4: Budget - BKA, Education, Science and Research, Art and Culture
- Department II / 7: Budget - Justice and Reforms, Home Affairs, National Defense, Foreign Affairs and Integration, Public Service and Sport
- Department II / 9: Budget - Agriculture, Environment, Energy and Climate
- Department II / 10: Budget - Economy, Transport and Infrastructure
Group II / C: planning and forecasting
- Department II / 2: EU budget
- Department II / 5: Budget - Labor, Social Affairs, Health, Pensions, Families and Youth
- Department II / 8: Budget planning and controlling
- Department II / 11: IT and organization of accounting and payment transactions
- Group II / A: budget cross-section
Section III: Economic Policy , Financial Markets and Customs
Group III / A: International Affairs, European Integration and General Economic Policy
- Department III / 1: General Economic Policy
- Department III / 2: Coordination of EU Policies, Enlargement, General Trade Policy
- Department III / 3: International Financial Institutions
- Division III / 9: European and International Stability Mechanisms
Group III / B: financial markets
- Department III / 4: Financial Markets and Financial Market Supervision
- Department III / 5: Banking and Capital Markets Law
- Department III / 6: Insurance Law, Auditor Oversight Law, Beneficial Owners Registration Authority and Federal Liability
- Department III / 7: Export Finance; International export promotion policy
- Department III / 8: Export Promotion; Export guarantees; Rescheduling
Group III / C: inches
- Department III / 10: Customs Law, Customs Policy and International Customs Affairs
- Department III / 11: Tariff Management; Trade policy instruments; Organization of international projects and programs
- Group III / A: International Affairs, European Integration and General Economic Policy
Section IV: Tax Policy and Law
- Information and communication technology (ICT) department and coordination center for ICT aspects of tax policy, tax law and e-government
Group IV / A: Tax Policy
- Department IV / 1: Tax Policy and Tax Legistics
- Department IV / 2: Tax Economics and Tax Estimation
- Department IV / 7: income tax
Group IV / B: Indirect taxes
- Department IV / 3: EU tax law, valuation and property tax
- Department IV / 4: VAT
- Department IV / 5: Excise Taxes and Environmental Charges
Group IV / C: Direct Taxes & Procedural Law
- Department IV / 6: Income and corporation tax
- Department IV / 8: International Tax Law
- Department IV / 9: Fees and Transfer Taxes
- Department IV / 10: Financial Criminal Law
- Department IV / 11: Tax Procedure and Execution Law
The Federal Ministry of Finance has the following subordinate departments:
- Tax and Customs Coordination (SZK)
- 40 tax offices (FA)
- 9 customs offices (ZA)
- Large company audit
- Audit service for wage-related taxes and contributions (PLAB)
- Tax investigation
- Financial police
- Federal Finance Academy (BFA)
- Financial Procuratorate
- Office of the Austrian Mint
- Austrian Post Office Savings Bank
Furthermore, the Federal Ministry of Finance is the owner's representative for the Republic of Österreichische Beteiligungs AG (ÖBAG), the Österreichische Bundesfinanzierungsagentur Ges.mbH (OeBFA), the Austrian National Bank (OeNB), the Financial Market Authority (FMA), the Bundesbeschlassung GmbH ( BBG) and at the Federal Accounting Agency (BHAG).
- Federal Finance Act 2019 (PDF) Federal Ministry of Finance, accessed on April 7, 2019 (page 544).
- Federal Ministries Act 1986. Accessed on January 29, 2020 .
- Business division of the BMF (as of November 8, 2019)