A 49-year-old Austrian man, who was local to the area, died at the scene after a fatal collision with another skier.
The incident took place on the 1,965m Schmittenhöhe mountain in Zell am See on Saturday, around 68km from Salzburg.
The 14-year-old was at the scene and though he left, multiple witnesses provided police with descriptions.
The man was treated by medical personnel but later pronounced dead.
Police reportedly seized lost ski rental equipment and a search was launched to find the 14-year-old.
A police spokesperson told the Irish Independent: "A 14-year-old boy was involved in an accident on Saturday. The family got information in the media that the man died. They went to a police station in Zell am See and reported he was the other one involved in the accident.
"There was a search for the boy, as maybe he did not know the man had died. The information we have is that the boy was interviewed by police today and he made a statement at the police station but there’s no further information.
"We don’t have information on what part of Ireland the boy is from but he is an Irish citizen and not from Northern Ireland. He was on holiday with his family."
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The public prosecutor’s office reportedly ordered an autopsy, though police are not aware yet of how the investigation will progress.
Typically, after a police statement is made, a court then deals with the case.
The spokesperson added: "People who are 14 can be brought to the court, but with this case I can’t say any further information.
"We can’t say anything further, as we haven’t got any more information… The investigation is ongoing and there are no further details."
Meanwhile, the Department of Foreign Affairs confirmed that it is "aware" of the incident.
It stated: "Officials, including those in Embassy Vienna, stand ready to provide consular assistance to Irish citizens that request it."
* This article was originally published on Extra.ie.
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