Austria.
Section 95 of the Austrian Criminal Code punishes failing to give obviously necessary help in an accident or common danger, unless help cannot reasonably be expected. The Volunteering Act (Freiwilligengesetz) sets up federal frameworks such as a volunteer pass, a volunteer report, volunteer centers and a recognition fund, and the Income Tax Act allows deductions for donations to qualifying institutions. Accident insurance rules treat rescue activities like work accidents.
Is there a legal duty to help a stranger?
YesUnder section 95 StGB, anyone who, in an accident or common danger, fails to give the help obviously necessary to rescue a person from the danger of death or considerable bodily injury or damage to health faces up to six months in prison or a fine of up to 360 daily rates (up to one year or 720 daily rates if the omission results in death), unless help cannot reasonably be expected. Subsection 2 says help is in particular not reasonable if it is only possible at risk to life or limb or by violating other significant interests.
Are people who help protected?
LimitedNo Austrian statute giving general immunity from civil liability to helpers was found. Section 176 para. 1 no. 2 of the General Social Insurance Act (ASVG) treats accidents during the rescue of a person from actual or presumed danger to life, and during help in other accidents or general danger or need, as equivalent to work accidents (statutory accident insurance), unless the helper intentionally caused the accident or another accident-insurance claim exists.
How the government promotes giving and service
One thing worth knowing
Austria's Volunteering Act gives formal volunteering a federal framework with named instruments (volunteer pass, recognition fund, state prize), and rescue help is covered by statutory accident insurance (ASVG section 176).
What this does not mean
Not legal advice. German-language texts were summarized by this guide and the RIS open-data copies were used because the main RIS site blocked automated retrieval; later amendments to section 4a and 18 EStG were not checked. The Act covers formal volunteering, not spontaneous help to strangers. This is a plain-language summary of public sources, not legal advice, and it does not rank countries. No government named here has endorsed this site.