Austria has updated its list of jurisdictions participating in the automatic exchange of Global Anti-Base Erosion (GloBE) Information Returns under Pillar Two, confirming filing obligations, reporting deadlines and conditions under which Austrian entities may rely on centralised foreign filings.
Austria’s Federal Ministry of Finance has updated the list of jurisdictions participating in the automatic exchange of information (AEOI) for Global Anti-Base Erosion (GloBE) Information Returns (GIRs), providing further guidance on reporting obligations under the Pillar Two global minimum tax regime.
In BMF Letter No. 2026-0.475.107, published on 9 June, the ministry outlined exchange relationships in force under Council Directive (EU) 2025/872 (DAC9), the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the GIR Multilateral Competent Authority Agreement (GIR-MCAA).
The guidance applies to Austrian constituent entities of multinational enterprise (MNE) groups and large domestic groups with consolidated annual revenue of at least EUR 750 million. These entities are required to submit a GIR electronically to the Tax Office for Large Businesses (Finanzamt für Großbetriebe) using the prescribed template.
GIRs must generally be filed within 15 months after the end of the fiscal year, while a transitional period allows an extended deadline of 18 months. The ministry noted that the first GIR filing deadline will not expire before 30 June 2026.
Where a group files a GIR centrally in a jurisdiction that has an active exchange relationship with Austria, local Austrian entities are exempt from filing a separate GIR. Instead, they must submit a “Notification 2” identifying the reporting entity and the jurisdiction in which the report was filed.
As of 1 June 2026, Austria recognised 34 jurisdictions with exchange relationships for fiscal years beginning on or after 31 December 2023.
|
Framework |
Jurisdictions |
| DAC9 (EU) | Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Luxembourg, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden |
| GIR-MCAA |
Australia, Barbados*, Canada, Gibraltar, Japan**, Korea, Liechtenstein, Norway, South Africa, Switzerland*, Turkey* and the United Kingdom |
*Technical infrastructure is in place, but exchange relationships are not yet formally active.
**Central filing is available only for fiscal years beginning on or after 1 April 2024.
The ministry also highlighted that Slovakia does not currently permit central filing but is expected to be able to receive GIR data by late December 2026. Cyprus introduced central filing on 31 May 2026 and is expected to establish exchange capabilities by the end of the year.
The updated list is intended to support the implementation of Pillar Two reporting requirements and provide certainty for groups seeking to rely on central GIR filings and automatic information exchange arrangements instead of local filing in Austria.
