Austria has officially published two multilateral tax information exchange agreements in its Official Gazette. Law No. 17/2026 covers the automatic sharing of GloBE information, while Law No. 18/2026 sets out rules for crypto-asset reporting under the CARF framework.
Austria has published two multilateral agreements in its Official Gazette to strengthen international tax reporting on 29 January 2026.
Law No. 17/2026 introduces the Global Anti-Base Erosion (GloBE) Information Returns Agreement (GIR MCAA), signed by Austria on 26 June 2025. The agreement allows participating countries to automatically share GloBE data, supporting global minimum tax compliance.
Law No. 18/2026 implements the Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA), signed on 21 November 2024. Austria completed the required notifications on 8 January 2026, formally bringing the agreement into force. It sets rules for the automatic sharing of crypto-asset information between competent authorities.
Both agreements apply to the Austrian authorities listed by the Coordinating Body.