Austria: Council of Ministers approves amending protocol negotiations with Malta
Austria’s Council of Ministers approved, on 11 March 2026, the start of negotiations for an amending protocol to the 1978 income and capital tax treaty with Malta. The new protocol is being negotiated to fix a tax issue for aviation staff and
See MoreAustria consults on reduced VAT for staple foods
Austria’s Ministry of Finance has opened a public consultation on 11 March 2026 on a draft bill that would cut the value-added tax (VAT) on selected staple foods from 10% to 4.9%. The reduction is part of the government’s 2026 reform measures
See MoreAustria issues guidelines for minimum tax report filing
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the
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Austria promulgates CARF MCAA crypto-asset information exchange
Austria has issued an official promulgation notice concerning the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) on 29 January 2026. Under the
See MoreAustria gazettes law on GloBE information exchange
Austria has gazetted Law No. 17/2026 on 29 January 2026, giving effect to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA). The agreement, originally signed by
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Austria gazettes multilateral tax agreements on GloBE, crypto-assets
Austria has published two multilateral agreements in its Official Gazette to strengthen international tax reporting on 29 January 2026. Law No. 17/2026 introduces the Global Anti-Base Erosion (GloBE) Information Returns Agreement (GIR MCAA),
See MoreAustria, Oman sign income and capital tax treaty
Austria and Oman signed an income and capital tax treaty on 28 January 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will enter into force after the exchange of ratification
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Austria enacts 2025 tax amendments, amends Pillar 2 rules
Austria has gazetted the Tax Amendment Act 2025 on 23 December 2025, introducing significant changes to the Austrian tax landscape, particularly regarding individual income tax and the global minimum tax (Pillar 2). Pillar 2 updates The
See MoreAustria enacts Anti-Fraud Act 2025, implements DAC8 crypto reporting rules
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
See MoreAzerbaijan releases consolidated text of tax treaty with Austria under BEPS MLI
Azerbaijan's State Tax Service (STS) has released the consolidated versions of its tax treaty with Austria reflecting the changes introduced by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit
See MoreAustria: Federal Council approves DAC8 implementation bill for crypto-asset reporting
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). DAC 8 introduces the automatic sharing of information on
See MoreAustria: Bundesrat approves Tax Amendment Act 2025
Austria’s Federal Council (Bundesrat) approved the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 18 December 2025. The act updates several tax laws and ensures national legislation aligns with EU requirements. It also aims to
See MoreAustria: National Council approves tax treaty amendment with Kuwait
Austria’s National Council (Nationalrat) approved the amending protocol to the tax treaty with Kuwait on 10 December 2025. It will take effect on the first day of the third month after the ratification instruments are exchanged and will apply
See MoreAustria: Parliament approves DAC8 implementation bill
The Austrian Parliament National Council (Nationalrat) passed the draft legislation to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) on 10 December 2025. The bill now awaits final approval
See MoreAustria: Nationalrat approves Tax Amendment Act 2025
Austria’s National Council (Nationalrat) approved the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 10 December 2025, introducing extensive changes across federal tax and administrative laws. The legislation amends a wide range of
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Austria: Government approves tax amendment Act 2025 to align with EU rules
The Austrian Government gave its approval to the proposed Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 18 November 2025. The Act introduces changes to several tax laws and ensures national legislation complies with EU requirements. It
See MoreAustria: Government approves draft law to implement crypto reporting rules (DAC8)
The Austrian government has approved a draft law to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). The legislative proposal focuses on introducing the Betrugsbekämpfungsgesetz 2025 Teil
See MoreAustria: Parliament approves temporary investment allowance increase
Parliament approved a temporary increase in the investment allowance for ecological assets between November 2025 and December 2026. The Austrian National Council (Nationalrat) approved a draft bill, on 15 October 2025, introducing a temporary
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