Austria has issued promulgation notices confirming the entry into force of the Crypto-Asset Reporting Framework Multilateral Competent Authority Agreement (CARF MCAA) following the completion of required notifications in January 2026.
Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026.
Under the promulgation notice, the Multilateral Agreement is deemed to have been signed by the competent Austrian authority in line with a declaration submitted on 26 November 2024. Following the submission of the notifications pursuant to section 7(1)(a) to (g) to the Secretariat of the Coordination Body on 8 January 2026, the Agreement entered into force for the competent authority of Austria.
The scope of application of the Agreement is determined by reference to the list of competent authorities published by the Secretariat of the Coordination Body. That list specifies which authorities have signed the Agreement and identifies the jurisdictions between which the Agreement is effective.
The Crypto-Asset Reporting Framework (CARF) is a standardised global tax transparency framework developed by the Organization for Economic Co-operation and Development (OECD). Its primary purpose is to facilitate the automatic, annual exchange of tax-relevant information regarding transactions in crypto-assets between jurisdictions.
Earlier, Austria gazetted Law No. 17/2026 on 29 January 2026, giving effect to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA).
