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Refusing the statement of assets: avert coercive detention in enforcement proceedings

Section 48 of the Austrian Enforcement Code: compulsory escort, coercive detention, the six-month limit, immediate release through the statement and renewed detention.

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22 September 2026. Mag. Christopher Angerer, Rechtsanwalt

A person who unjustifiably refuses to make a statement of assets before the court in Austrian enforcement proceedings may face coercive detention under section 48 of the Enforcement Code. The purpose is to obtain the statement. Detention ends once the statement is made and may last no longer than six months in total.

Section 48 separates two starting points. A person who fails to attend after a proper summons and without a sufficient excuse may be brought before the court by compulsory escort. A person who appears and unjustifiably refuses to make the statement may be detained to compel it. This article explains the distinction and the steps that can make the statement possible.

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01 Question 1

What happened with the statement of assets?

Section 48 of the Enforcement Code distinguishes failure to attend, an unjustified refusal before the court, an unsuccessful escort and the possibility of making the statement while detained.

All routes at a glance

Which situation applies?

01

For failure to attend, section 48(1) first requires a check of proper service and a sufficient excuse. The court may then order compulsory escort.

A person who fails to appear after a proper summons and without a sufficient excuse to make the statement of assets may be brought before the court by compulsory escort under section 48(1) of the Enforcement Code. The instruction to the enforcement body also covers taking the statement.

The summons, proof of service and every reason for the absence therefore matter at the outset. If the person was not found during an escort attempt, two further attempts must be made. Failure to attend must be kept separate from a refusal declared before the court.

Distinction: default imprisonment following a criminal fine →
02

Coercive detention under section 48(2) is linked to an unjustified refusal to make the statement of assets before the court.

A person who appears before the court but unjustifiably refuses to make the statement of assets may be detained to compel the statement. The statutory purpose of this detention is to obtain the declaration about the person’s assets.

The concrete sequence must be reconstructed: What summons was issued, what was said at court and why was the statement refused? The existence of a debt alone does not describe the statutory detention ground. The relevant conduct is the refusal to cooperate with the statement procedure.

Distinction: prison enforcement and other detention grounds →
03

After an unsuccessful escort, detention may be ordered where it is necessary to enable the escort until the statement is made.

If the person is not found during an escort, section 48(1) requires two further attempts. Section 48(2) also allows the enforcement court to order detention after an unsuccessful escort where detention is necessary to enable the escort until the statement is made.

The reasons in the detention order should therefore be compared with the escort instruction and service records. The measure must remain directed at obtaining the statement of assets. It ends once the statement is made.

Further reading: detention and remedies →
04

A detained person can apply under section 48(3) for the statement of assets to be enabled without delay.

Section 48(3) provides a direct route for a detained person: on application, the statement of assets must be enabled without delay. The responsible enforcement body is that of the enforcement court or of the district court at the place of detention.

The application should make clear that the complete statement is to be made. It should identify the enforcement proceedings and the detention order. Section 48 links the end of detention to the statement, rather than to later payment of the claim being enforced.

Further reading: detention and next steps →

When section 48 compels the statement

Section 48 concerns the statement of assets that the person subject to enforcement must make in the enforcement proceedings. It therefore starts with a concrete court summons to make the statement. At the first stage, the relevant questions are whether the summons was properly served and whether the person had a sufficient excuse for not attending.

If the person fails to attend, the court orders compulsory escort. The instruction covers both bringing the person before the court and taking the statement of assets. If the person is not found, two further attempts must be made. This sequence differs from a refusal that is declared at court.

Detention under subsection 2 requires an unjustified refusal to make the statement before the court. The detention ground is therefore linked to the act of making the statement. Financial circumstances may be the subject of the statement, but they do not replace the question whether the statement was refused.

The key distinction

Which situation leads to which step

Section 48 assigns different consequences to failure to attend, refusal and detention.

Procedure under section 48 of the Enforcement Code
Situation Consequence under section 48 Important documents
Failure to attend after summons The person does not attend to make the statement without a sufficient excuse. The court orders compulsory escort. The instruction also covers taking the statement of assets. Summons, proof of service, excuse and escort instruction
Person not found The escort cannot be carried out on the first attempt. Two further attempts must be made before the next procedural step is assessed. Enforcement reports and details of each escort attempt
Unjustified refusal before the court The person attends but does not make the statement. The enforcement court imposes detention to compel the statement, carried out under sections 360 to 366. Summons, court record, detention order and prepared information
Statement during detention The detained person wants to make the statement of assets. On application, the responsible enforcement body must enable the statement without delay. Detention order, enforcement file number and application

The table summarises the triggers and consequences in section 48. The complete file and the court’s findings remain decisive in an individual case.

What follows a failure to attend or an unsuccessful escort

Failure to attend first leads to compulsory escort. The instruction joins bringing the person to court with taking the statement of assets. This is intended to make the statement possible in the same procedural step once the person is found.

If the person cannot be found on the first attempt, section 48(1) requires two further attempts. This rule must be kept separate from the detention decision. Section 48(2) permits detention after an unsuccessful escort where detention is necessary to enable the escort until the statement is made.

A detention order should therefore be compared with the summons, escort reports and the court’s reasons. The documents show whether the court relied on failure to attend or on a refusal before the court. That classification determines the next line of review.

How detention ends and which time limits apply

Detention under section 48(2) ends once the person makes the statement of assets. A detained person can apply for the statement to be enabled without delay. The responsible enforcement body of the enforcement court or of the district court at the place of detention must enable it on application.

The total duration of detention may not exceed six months. This limit describes the complete period of detention under section 48. It does not grow because the claim being enforced remains unpaid. The relevant event for ending detention is the complete statement of assets.

The detention order also loses its effect if it has not been carried out within one year. The person may then be required to make a statement again. Detention may also be imposed again where the requirements of subsection 2 are met. The one-year rule and the six-month limit answer different questions.

Which documents matter for the review

The summons to make the statement, proof of service and any excuse for non-attendance should be kept complete. In a failure-to-attend case, the escort instruction and reports of the attempts are also relevant. If detention was ordered, the complete order and its reasons are needed.

Anyone wishing to make the statement after detention should have the enforcement file number, the detention order and the current place of detention ready. This supports an application under section 48(3). The information required for the statement should be collected fully and in an organised form.

Payment of the claim being enforced is a separate question from making the statement of assets. Default imprisonment following a criminal fine is based on a different legal rule. In a section 48 case, applications and explanations should be directed precisely at the statement procedure.

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Frequently asked questions

Common questions about coercive detention

Does an unpaid debt alone lead to detention under section 48? +

Section 48 links coercive detention to an unjustified refusal to make the statement of assets before the court. The existence of a claim alone does not answer that requirement. The summons, the conduct at the statement appointment and the court’s order are decisive.

What happens if I do not attend to make the statement? +

After a proper summons and without a sufficient excuse, the court orders compulsory escort under section 48(1). The instruction to the enforcement body also covers taking the statement. If the person is not found, two further attempts must be made.

How long can coercive detention last? +

Section 48(2) limits the total duration of detention to six months. It ends earlier once the statement of assets is made. The limit concerns the total detention period, not the amount of the unpaid claim.

Can I request the statement while I am detained? +

Yes. Under section 48(3), a detained person can apply for the statement to be enabled without delay. The responsible enforcement body is that of the enforcement court or of the district court at the place of detention.

What does the one-year rule for the detention order mean? +

The detention order loses its effect if it has not been carried out within one year. The person may nevertheless be required to make a statement again. Detention may also be imposed again if the statutory requirements are met.

Further reading

More articles on detention and enforcement

Unpaid criminal fine: avert default imprisonment

This default imprisonment follows a criminal fine and is based on a different legal rule.

Extradition instead of prison: section 4 Prison Act

This article separates Austrian prison enforcement from international enforcement and extradition questions.

Prison sentence and legal remedies

An overview of detention, prison enforcement and practical next steps.

Topics
enforcement-codestatement-of-assetscoercive-detentionsection-48-enforcement-codecompulsory-escort

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