Austria: National Council approves protocol amending tax treaty with Uzbekistan
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,
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Austria approves sixth protocol amending 1974 tax treaty with Switzerland
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
See MoreAustria enacts Budget Measures Act 2026 with income tax, VAT and compliance changes
Austria's Budget Measures Act 2026 (Budgetmaßnahmengesetz 2026) entered into force on 1 July 2026 after being published in the Official Gazette (BGBl. I 43/2026) on 30 June. The legislation amends a range of federal laws with measures intended to
See MoreAustria: Federal Council approves Budget Measure Act 2026
Austria's Federal Council (Bundesrat) approved the Budget Measure Act 2026 on 25 June 2026, adopting a package of amendments to various tax laws aimed at promoting tax fairness, combating tax fraud, reducing the tax burden on workers and simplifying
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New tax treaty between Argentina, Austria enters into force
The new income and capital tax treaty between Argentina and Austria, signed on 6 December 2019, went into effect on 12 June 2026, replacing the 1979 agreement that terminated on 1 January 2009. The treaty governs taxation of corporate profits,
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Austria: Draft Budget Accompanying Act 2027–2028 sets out progressive CIT rate
Austria’s government has submitted the Draft Budget Accompanying Act 2027–2028 to Parliament, introducing a range of tax measures under the dual budget framework for 2027 and 2028. The proposals aim to strengthen fiscal consolidation efforts,
See MoreAustria gazettes law on reduced VAT for on staple foods
Austria has published a law in the Federal Law Gazette (BGBl. I No. 37/2026) on 10 June 2026 introducing reduced Value Added Tax (VAT) rate for a range of essential food products under amendments to the Value Added Tax Act 1994 (UStG 1994). The
See MoreAustria updates Pillar Two information exchange jurisdiction list
Austria's Federal Ministry of Finance has updated the list of jurisdictions participating in the automatic exchange of information (AEOI) for Global Anti-Base Erosion (GloBE) Information Returns (GIRs), providing further guidance on reporting
See MoreAustria: Nationalrat approves budget measures Act 2026
Austria's Nationalrat on 10 June 2026 approved the Budget Measures Act 2026 (Budgetmaßnahmengesetz 2026), a legislative package amending several federal laws with measures aimed at strengthening tax fairness, combating tax fraud, reducing the tax
See MoreAndorra, Austria sign income tax treaty
The Andorran government has announced that Andorra and Austria signed an income and capital tax treaty on 28 May 2026. The treaty seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will enter into force
See MoreAustria court limits use of extended statute of limitations in VAT case
The Austrian Ministry of Finance has published a decision of the Federal Fiscal Court (BFG) confirming that the extended 10-year statute of limitations for tax evasion cannot be applied without evidence of intent, overturning a tax office's attempt
See MoreAustria: Parliament approves draft VAT reform introducing reduced rate on staple foods
The Austrian Parliament (Nationalrat) approved on 21 May 2026 a draft bill introducing a reduced Value Added Tax (VAT) rate on staple foods. The measure forms part of the Austrian Value Added Tax Reform Act 2026 and still requires approval by the
See MoreAustria: Government approves tax reform bill with anti-fraud measures, new reporting rules
The Austrian government approved a draft bill introducing amendments to various tax laws on 20 May 2026. The draft bill is intended to promote tax fairness and combat tax fraud, while also reducing the tax burden on workers and simplifying
See MoreAustria consults parcel tax for large online retailers under draft bill
The Austrian Ministry of Finance has published a draft bill for consultation introducing a new parcel tax on domestic deliveries from online shopping. The proposal aims to support planned VAT reductions on selected food items while also encouraging
See MoreAustria: Parliament considers VAT cut on essential food items
The Austrian Parliament is reviewing a draft bill amending the Value Added Tax Act 1994 (Umsatzsteuergesetz 1994) to introduce a reduced VAT rate of 4.9% on selected basic foodstuffs. The measure was approved by the Finance Committee on 12 May 2026
See MoreAustria, Uzbekistan sign amending protocol to tax treaty
Austria’s Federal Ministry of European and International Affairs announced that Austria and Uzbekistan signed an amending protocol to the 2000 income and capital tax treaty on 7 May 2026. The protocol was signed by officials from both countries
See MoreAustria consults on major tax law reform draft for 2026
Austria’s Ministry of Finance has published a draft bill introducing amendments to various tax laws and has opened a public consultation. The proposal aims to improve tax fairness, combat tax fraud, reduce the tax burden on workers, and simplify
See MoreAustria extends fuel tax relief, tightens margin limits until end-May
The Austrian government has approved amendments affecting both fuel margin limits and mineral oil tax reductions, extending relief measures through the end of May 2026. Under the revised Verordnung zur Margenbegrenzung bei Treibstoffen, issued on
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