The updated framework will apply from 1 May 2026, replacing the previous regulation (BGBl. II No. 85/2025).
Austria has updated the lists of participating and reportable jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS), as published in the Federal Law Gazette (BGBl. II 64/2026) on 20 March 2026.
The regulation, adopted by the Federal Minister of Finance, revises the list of participating states under the Common Reporting Standard Act (GMSG), identifying 89 jurisdictions recognised as participating states as of 31 January 2026. A separate list sets out 63 jurisdictions that meet the requirements of Section 7 of the OECD Multilateral Competent Authority Agreement (OECD-MCAA).
As part of the amendments, Rwanda, Senegal, Trinidad and Tobago, and Uganda have been added to the list of participating jurisdictions, while Rwanda, Senegal, and Uganda have also been included in the list of reportable jurisdictions.
The regulation further notes that, although Russia remains listed, the exchange of information with Russia has been suspended since 23 March 2022 under the Convention on Mutual Administrative Assistance in Tax Matters. In addition, the application of the rules to the Netherlands is limited to areas not covered by EU Directive 2011/16/EU on administrative cooperation in taxation.
The updated framework will apply from 1 May 2026, replacing the previous regulation (BGBl. II No. 85/2025).
