The Austrian Ministry of Finance published a decree (BMF decree of 11.03.2025, 2025-0.159.492, BMF-AV No. 33/2025) on 11 March 2025, updating the Austrian Transfer Pricing Guidelines 2021 (Austrian Guidelines).
This update aligns the guidelines to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022, as well as other relevant domestic changes.
As part of this fundamental revision, the previous structure of the guidelines have largely been retained; however, some extensive additions were necessary.
Furthermore, the latest version of the BMF information on the Transfer Pricing Documentation Act (BMF info of December 17, 2019, BMF-010221/0395-IV/8/2019) has been incorporated as Section 3.2 of the updated guidelines.
