Austria consults Pillar Two safe harbours, tax law amendments
Austria's Ministry of Finance has opened consultation, on 21October 2026, on the draft federal bill Abgabenänderungsgesetz 2026 (AbgÄG 2026), which amends 22 tax laws, duties and related procedural statutes. Pillar Two safe harbours The
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Austria: Federal Council approves tax treaty with Andorra
Austria’s Federal Council approved the income and capital Tax Treaty 2026 on 22 October 2026. The approval follows that of the National Council, the lower house of parliament, which backed the treaty on 14 October 2026. The agreement was signed
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Austria: Federal Council approves tax treaty protocol with Switzerland
Austria’s Federal Council (Bundesrat) approved the protocol to the 1974 income and capital tax treaty with Switzerland on 22 October 2026, following the National Council’s approval on 14 October 2026. Signed on 30 July 2026, the protocol is
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Austria consults Tax Amendment Act 2026 with Pillar Two safe harbours
Austria’s Federal Ministry of Finance announced a consultation on 22 October 2026 on the draft Tax Amendment Act 2026 (Abgabenänderungsgesetz 2026, or AbgÄG 2026) on 21 October 2026. The bill would amend 22 federal laws, with the Pillar Two
See MoreAustria: Federal Council approves tax treaty protocol with Qatar
Austria’s Federal Council approved on 22 October 2026 a protocol amending the income and capital tax treaty with Qatar, signed on 3 May 2026. The protocol amends the agreement between the Government of the Republic of Austria and the Government
See MoreAustria: National Council approves tax treaty protocol with Qatar
Austria's National Council approved the protocol to the 2010 income and capital tax treaty with Qatar on 14 October 2026. The protocol updates the treaty’s preamble and provisions on international shipping and air transport, dividends, and
See MoreAustria approves income tax treaty with Andorra
Austria's National Council approved the income and capital tax treaty with Andorra on 14 October 2026. Signed on 28 May 2026, the treaty covers taxes on income and capital imposed by Andorra and Austria, including corporate and personal income
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Austria updates fiscal receipt rules for electronic payments
Austria has amended Section 132a of its Federal Fiscal Code (BAO) to simplify the electronic issuance of fiscal receipts, effective 1 October 2026. The change covers cash payments, including card payments, vouchers accepted instead of cash and
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Austria, Libya discuss new income tax treaty
Austrian and Libyan officials met to discuss bilateral relations, with both sides voicing hope that the new income tax treaty currently being negotiated will be finalised soon, according to a post by the Austrian Embassy in Libya on X. Austrian
See MoreAustria extends mineral oil tax reduction through November
Austria’s Federal Council had approved an amendment to the Mineral Oil Tax Act on 29 September 2026, extending the temporary reduction of the mineral oil tax on petrol and diesel through 30 November 2026. The measure allowed Finance Minister
See MoreAustria approves tax incentives for people working after pension age
Austria’s National Council approved a bill on 23 September 2026 introducing tax and social insurance incentives for people who continue working after reaching the standard retirement age. The bill provides an activity tax allowance of up to EUR
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Austria extends fuel price relief through November 2026
The Austrian government confirmed, on 23 September 2026, that it will extend and expand its fuel price cap beyond its September expiration. The coalition of ÖVP, SPÖ, and NEOS parties agreed to reactivate the measure at a significantly larger
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Austria extends temporary fuel tax relief
Austria’s Federal Minister of Economy, Energy and Tourism announced on 31 August 2026 that the temporary reduction of the mineral oil tax on petrol and diesel fuel will be extended until 30 September 2026. The mineral oil tax will remain
See MoreAndorra ratifies income and capital tax treaty with Austria
Andorra published the income and capital tax treaty with Austria in the Official Gazette on 13 August 2026, confirming its ratification. Signed on 28 May 2026, the treaty applies to Andorra’s corporate income tax, personal income tax, and tax
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Austria publishes updated regulation reflecting EU list of non-cooperative tax jurisdictions
The Austrian Federal Ministry of Justice has published the Tax Haven Notification Regulation 2026 (StO-KVO 2026) in the Official Gazette on 3 August 2026, updating the country's reference to the European Union's list of non-cooperative jurisdictions
See MoreAustria, Switzerland sign amending protocol to 1974 tax treaty
The Swiss State Secretariat for International Finance announced that Austria and Switzerland signed an amending protocol to their 1974 income and capital tax treaty on 30 July 2026. The protocol updates the treaty to implement the minimum
See MoreAustria gazettes Budget Accompanying Act 27–28 with corporate tax, parcel tax, pension changes
Austria published the Budget Accompanying Act 2027–2028 in the Official Gazette on 29 July 2026, introducing a broad package of tax, financial and policy measures under the country's dual budget for 2027 and 2028. The legislation includes a new
See MoreAustria: Bundesrat approves protocol to tax treaty with Uzbekistan
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
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