Austria: Parliament and Federal Council approve Tax Reform Act 2015/16

Austria's Federal Ministry of Finance has updated the list of jurisdictions participating in the automatic exchange of information (AEOI) for Global Anti-Base Erosion (GloBE) Information Returns (GIRs), providing further guidance on reporting

Austria's Nationalrat on 10 June 2026 approved the Budget Measures Act 2026 (Budgetmaßnahmengesetz 2026), a legislative package amending several federal laws with measures aimed at strengthening tax fairness, combating tax fraud, reducing the tax

The Andorran government has announced that Andorra and Austria signed an income and capital tax treaty on 28 May 2026. The treaty seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will enter into force

The Austrian Ministry of Finance has published a decision of the Federal Fiscal Court (BFG) confirming that the extended 10-year statute of limitations for tax evasion cannot be applied without evidence of intent, overturning a tax office's attempt

The Austrian Parliament (Nationalrat) approved on 21 May 2026 a draft bill introducing a reduced Value Added Tax (VAT) rate on staple foods. The measure forms part of the Austrian Value Added Tax Reform Act 2026 and still requires approval by the

The Austrian government approved a draft bill introducing amendments to various tax laws on 20 May 2026. The draft bill is intended to promote tax fairness and combat tax fraud, while also reducing the tax burden on workers and simplifying