The system for international exchange of information in tax matters developed by the OECD was implemented through the Austrian Common Reporting Standard Act (GMSG) on January 1st, 2016. From the point of view of financial criminal law, the automatic exchange of information (AEOI) regarding financial accounts is particularly important. This article examines in which cases and under what conditions AEOI reports and, subsequently, additional information requests trigger a blocking effect for voluntary self-disclosures that are exempt from punishment within the meaning of sec 29 para 3 lit b FinStrG.
