OGH Precedent: 37 Million Euros in COVID Aid Must Be Repaid

Since the start of the pandemic in March 2020, the Austrian federal government disbursed a total of 46.7 billion euros in aid funds, of which around 19 billion euros went to businesses and the self-employed. As the Ministry of Finance reports, 193 corporate groups exceeded the aid-law ceilings: „Insgesamt 193 Unternehmensverbünde haben die beihilfenrechtlichen Obergrenzen überschritten." According to the data, these 193 groups comprise around 1,200 independent companies. Before the review, the potential repayment volume amounted to around 106 million euros: „Das potenzielle Rückerstattungsvolumen bei diesen Unternehmensverbünden belief sich vor Prüfung auf rund 106 Millionen Euro."

Balance Sheet of Recoveries to Date

By April 2026, according to the ministry, around 90 of the 193 groups had been processed, with a repayment volume of around 37 million euros identified: „Bis April 2026 wurden von den 193 Unternehmensverbünden rund 90 bearbeitet und ein Rückerstattungsvolumen von rund 37 Millionen Euro festgestellt." By the end of 2025, repayment claims amounting to 118.6 million euros had already been determined: „Rückerstattungsansprüche in der Höhe von 118,6 Millionen Euro festgestellt." The final statistics, according to the Ministry of Finance, will only be available after the completion of all reviews: „Der Ausblick auf das endgültige finanzielle Ausmaß der Rückforderungen bleibt teilweise offen, da eine abschließende Statistik laut Ministerium erst nach Abschluss aller Überprüfungen möglich ist."

In addition to the administrative proceedings, the Financial Procurator's Office has also been conducting 180 court proceedings since August 2024 with a total disputed value of around 124 million euros: „die Finanzprokuratur seit August 2024 zudem 180 gerichtliche Verfahren mit einem Gesamtstreitwert von rund 124 Mio. Euro." As of March 2026, 86 of these proceedings have been concluded, in which claims totalling 78.39 million euros were successfully defended: „Mit Stand März 2026 sind davon 86 Verfahren abgeschlossen, in denen bisher Ansprüche in Höhe von insgesamt 78,39 Mio. Euro abgewehrt wurden." The Ministry of Finance is also reviewing whether revenue replacement payments, which particularly affect the automotive trade, were calculated correctly.

Criticism from Lawyers and Possible Insolvencies

According to information from the Ministry of Finance, the decision confirms the tax administration's previous approach on the basis of the ceiling guidelines issued in 2024: „Diese Entscheidung bestätigt laut Informationen aus dem Finanzministerium das bisherige Vorgehen der Finanzverwaltung auf Basis der 2024 erlassenen Obergrenzenrichtlinien." The COVID-19 Financing Agency (Cofag), originally entrusted with disbursements, was declared unlawful by the Constitutional Court and dissolved; its tasks were taken over by the Ministry of Finance in August 2024.

Lawyers representing affected companies had warned after the OGH ruling of massive economic consequences, including insolvencies: „Rechtsanwälte von betroffenen Unternehmen hatten nach dem OGH-Urteil vor massiven wirtschaftlichen Folgen bis hin zu Insolvenzen gewarnt." Lawyer Harald Strahberger expects that some affected companies will slide into insolvency. In a statement to DER STANDARD, he described the situation as „im Hinblick auf die Rechtsstaatlichkeit überaus kritisch zu sehen" and criticised that the federal government would remain „ohne Konsequenzen" for failing to comply with the EU requirements: „ohne Konsequenzen." The criticism is directed primarily at the fact that the companies received the aid in good faith, while the state itself failed to observe the EU ceilings.

Outlook and Reclassification Possibility

The situation could still be cushioned by the so-called reclassification guideline, which allows companies retroactively to switch to other funding models such as loss or damage compensation: „Abgefedert werden könnte die Situation noch durch die sogenannte Umwidmungsrichtlinie, die es den Unternehmen nachträglich ermöglicht, auf andere Fördermodelle wie einen Verlust- oder Schadensausgleich umzustellen." Whether an aid-law remediation is possible in whole or in part, however, depends on the circumstances of the individual case and is currently being reviewed on a case-by-case basis, according to the Ministry of Finance: „Ob eine beihilfenrechtliche Sanierung ganz oder teilweise möglich ist, hänge von den Gegebenheiten im Einzelfall ab und werde von den Behörden derzeit auf Einzelfallebene überprüft, heißt es aus dem Finanzministerium." Finance Minister Markus Marterbauer (SPÖ) could theoretically recover up to 106 million euros for the federal government.