The law introduces registration, reporting, and due diligence obligations for crypto-asset service providers, aligning Austrian rules with EU DAC8 standards from 1 January 2026.
Austria published the Anti-Fraud Act 2025 in the Official Gazette on 23 December 2025. The law implements Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), introducing new reporting and due diligence obligations for crypto-asset service providers.
The Anti-Fraud Act 2025 incorporates the Crypto-Asset Reporting Act (Krypto-MPfG), requiring crypto-asset service providers to register and report transaction data to tax authorities automatically. It also amends the Common Reporting Standard Act and the Banking Act to enhance account holder identification, due diligence, and reporting obligations, while introducing monetary penalties for non-compliance.
Most provisions of the Act will enter into force on 1 January 2026.
DAC8, approved by the European Council in October 2023, is the eighth update to the Directive on Administrative Cooperation in Direct Taxation. It establishes procedures for reporting and automatically exchanging information on crypto-assets among EU member states, drawing on the OECD’s Crypto-Asset Reporting Framework (CARF) and the revised Common Reporting Standard (CRS). Definitions from the European Crypto-Assets Regulation (MiCA) are used to cover a broad range of crypto-assets.
Earlier, Austria’s Federal Council (Bundesrat) approved a bill on 18 December 2025 implementing Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8).
