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In Austria, the criminal liability for legal entities is governed by the Act on the Responsibility of Associations (VbVG), which entered into force on 1 January 2006[14] and is applicable to all intentional and unintentional criminal acts which are liable to result in criminal proceedings. Only recognised religious societies performing pastoral activities[15] and governmental institutions[16] are exempt from criminal liability. An offence must have been committed by a ‘decision-maker’ or by an employee, either to the benefit of the legal entity or in violation of an obligation that is applicable to the legal entity. The legal entity is, in principle, only liable for offences committed by its employees if the employee has acted wilfully or with gross negligence and if a decision-maker has, while disregarding due and reasonable care, enabled or substantially facilitated commission of the act through the omission of substantial technical, organisational or personnel measures designed to prevent such acts. The prosecution of the natural person who committed the offence is not a prerequisite for liability of legal entities. Fines are limited to a maximum total amount of EUR 1.8 million and are calculated according to daily rates, the amount of which depends on the income situation of the legal person. Compensation can also be imposed as an additional sanction.