On 24 November 2023, the Austrian lower house of parliament (Nationalrat) approved Bill No. 2322 dB for consideration to ensure Pillar 2 global minimum global taxation for multinational enterprise (MNE) groups and large domestic groups in the

On 3 October 2023, the Austrian Ministry of Finance (MoF) published a draft law implementing the Pillar Two global minimum tax as per the Council Directive (EU) 2022/2523 of 14 December 2022. The draft law is open for public consultation which will

On 12 September 2023, the Austrian Ministry of Finance published an updated guidance on the explanation and application of the rules of DAC6 in Austria. This update is a practical guide to understanding EU-MPfG compliance, based on questions and

On 30 August 2023, the Austrian government announced a plan to tighten the windfall tax on oil and gas companies, in an effort to reduce their profits at a time of rising energy prices. The new tax will apply to profits that exceed a pre-crisis

On 30 November 2022, the Austrian Council of Ministers approved the extension of the application on existing tax treaties under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

On 19 July 2022, Austria published the Tax Amendment Act 2022 in the Official Gazette. Accordingly, Austria implements new reporting obligations Council Directive (EU) 2021/514 for digital platform operators (DAC7) into domestic law. The new rules