On 14 December 2023, the Austrian lower house of parliament (Nationalrat) approved Bill No. 2322 dB on the execution of the Minimum Taxation Directive (2022/2523) to ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the European Union. The bill requires the approval of the Federal Council (Bundesrat) before it can become law.
«
Previous post
Belgium passes draft bill on GloBE rule
Belgium passes draft bill on GloBE rule
Related Posts
Austria: Bundesrat approves protocol to tax treaty with Uzbekistan
July 20, 2026
Austria's Federal Council (Bundesrat) approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 16 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for
Read MoreAustria: Bundesrat approves 2027–2028 budget
July 20, 2026
Austria’s Federal Council (Bundesrat) approved the Budget for 2027 and 2028, including a range of tax measures, on 16 July 2026. Financial and tax reforms The Budget detail several significant changes to the Austrian tax and financial
Read MoreAndorra approves ratification of income and capital tax treaty with Austria
July 16, 2026
The Andorran General Council (parliament) approved the ratification of the income and capital tax treaty with Austria on 14 July 2026. Signed on 28 May 2026, the treaty applies to Andorra's corporate income tax, personal income tax, and tax on
Read MoreAustria: Nationalrat approves 24% higher CIT rate in 2027–2028 budget
July 14, 2026
Austria's parliament (Nationalrat) approved the Budget for 2027 and 2028 on 10 July, including the Budget Accompanying Act 2027–2028 (Budgetbegleitgesetz 2027–2028), which introduces a range of tax measures. Financial and tax
Read MoreAustria: National Council approves protocol amending tax treaty with Uzbekistan
July 09, 2026
Austria's National Council approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 7 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for non-individuals,
Read More
Austria approves sixth protocol amending 1974 tax treaty with Switzerland
July 02, 2026
The Austrian Council of Ministers, at its meeting on 1 July 2026, gave approval for the signing of the sixth protocol amending the 1974 income and capital tax treaty with Switzerland. The agreement seeks to prevent double taxation and fiscal
Read More