Austria has issued new regulations for implementing the Minimum Taxation Act, requiring businesses to submit electronic reports in standardised XML format via FinanzOnline, in English, and in line with EU information exchange rules, retroactive to fiscal years starting after 31 December 2023.
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025.
This regulation establishes the procedural requirements for implementing the Minimum Taxation Act in Austria, specifically detailing how businesses must report financial data. The regulation requires that all minimum tax reports and related filings be submitted electronically via the FinanzOnline (https://finanzonline.bmf.gv.at) portal in standardised XML format.
To ensure international compatibility, the decree requires that these reports be completed in English and follow specific guidelines for resolving data discrepancies across different jurisdictions. These rules also incorporate European Union directives regarding the automatic exchange of tax information into national law.
The ordinance specifies that, although the formal rules take effect in January 2026, they apply retroactively to fiscal years beginning after 31 December 2023.
