Mag. Rene Orth
Wirtschaftsprüfungs- und
Steuerberatungs GmbH
DEEN
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The COVID aid is history. The audits are not.

The COVID aid is history. The audits are not. What business owners should know now.

The tax authorities are still auditing.

  • €158.8 million in established repayment claims
  • > 11,700 audit measures to date
  • ≈ 2,400 of them in the last six months alone

Source: BMF (Federal Ministry of Finance), report on the review of COVID support measures, as at 30 June 2026

This is where the tax authorities look most closely.

Corporate groups:

  • 193 groups comprising around 1,200 companies
  • 105 of them already audited
  • ≈ €45 million in repayment volume

In April 2026, the OGH (Supreme Court) confirmed the approach taken by the tax authorities.

“Who belongs to the group?” – often asked only years later.

What nobody questioned at the time is now on the audit table.

  • Shareholdings and control relationships
  • Trust arrangements
  • Links through shared shareholders

Applied for correctly? Then you must also be able to prove it.

  • Applications and calculations from back then
  • Evidence of turnover and fixed costs
  • Shareholder and ownership structure at the time of application

Documents 2020–2022: to hand, not in the cellar

An open audit is also a balance sheet issue.

If an audit is under way or a repayment demand looms, this also affects the annual financial statements. Whether as a provision or a disclosure in the notes – the risk belongs on the table.

From audit practice: this is a question I would rather put to management sooner than later.

My view: don’t wait until the letter arrives.

If you check now whether the assumptions made back then still hold today, you negotiate from a better position.

As an expert witness, I see this: clean documentation is what counts – not memories of back then.

Conclusion

COVID support measures are not a closed chapter.

Review the structure, secure the documents, assess the risk in the financial statements.

Questions? Please contact me directly.

Questions? Get in touch → Slides as PDF (German)

Mag. René Orth · Certified Auditor · Tax Adviser · Sworn and court-certified expert witness
General information – no substitute for individual advice.