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False Testimony: Witnesses giving false testimony before a court of law, an administrative or disciplinary board or a parliamentary fact-finding committee are subject to criminal prosecution in accordance with §§ 288 and 289 of the Austrian Penal Code. False testimony is only penalised if made under oath. If a witness gives false testimony to avoid incriminating him/herself or if s/he were likely to suffer severe loss of assets, s/he is not subject to criminal prosecution.