Austria’s tax authorities published a decree in the Official Gazette detailing the requirements for the Transitional CbCR Safe Harbour on 5 December 2024. This is aimed at easing the administrative burden under the new Minimum Taxation Act

Austria's parliament has amended its CFC rules to avoid double taxation issues under the Pillar Two global minimum tax framework. Amendments to Section 10a of the Austrian Corporate Income Tax Act have been approved and now require that Qualified

Luxembourg's Chamber of Deputies approved the draft law to ratify the income and capital tax treaty with Montenegro on 21 November 2024. Earlier, Luxembourg’s Council of State approved the draft law for the ratification of the income and

The amendment to the 1991 tax treaty between Austria and China came into force on 19 November 2024. The protocol, signed on 14 September 2023, introduces several updates to modernise the agreement and align it with global tax standards. The

Austria published the Progression Compensation Act 2025 (Progressionsabgeltungsgesetz 2025, PrAG 2025) in the Official Gazette on 9 October 2024, implementing  relief measures announced by the Ministry of Finance in July 2024, The Act primarily

The appointment of an alternative Pillar Two taxpayer in Austria, for taxpayers operating on a calendar year basis, is required to be submitted to the relevant tax office by 31 December 2024. Evidence of this appointment must be uploaded to