Austria updates list of jurisdictions for CbC exchange under AEOI framework

The Austrian Federal Ministry of Finance has updated its list of jurisdictions for automatic exchange of Country-by-Country (CbC) reports, effective 31 March 2026, under DAC4 and OECD CbC-MCAA arrangements, specifying reciprocal and non-reciprocal exchange relationships.

The Austrian Federal Ministry of Finance has issued BMF Letter No. 2026-0.325.631 on 17 April 2026, updating the list of jurisdictions with which Austria exchanges Country-by-Country (CbC) reports under the automatic exchange of information (AEOI) framework. The updated list is effective from 31 March 2026.

Under Section 3(1) of the VPDG, multinational enterprise groups with consolidated total revenues of at least EUR 750 million are required to prepare and submit a country-by-country report. The report includes data on income, taxes, and business activities of the group, broken down by jurisdiction.

In accordance with Section 4 VPDG, the report must be submitted within twelve months after the end of the relevant fiscal year to the competent Austrian tax authority or an authorised Austrian entity acting on behalf of the ultimate parent company. The information is subsequently exchanged with foreign tax authorities under Section 11 VPDG through the automatic exchange mechanism.

For EU Member States, exchanges are based on Council Directive (EU) 2016/881 (DAC4). For third countries, exchanges are conducted under the Convention on Mutual Administrative Assistance in Tax Matters (MAAC) and the OECD Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC-MCAA), as well as selected bilateral agreements under double taxation treaties.

Austria CbC Exchange Jurisdictions (as of 31 March 2026)