Austria: 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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Austria: MOF consults 2025 tax reform, proposes updates to Pillar 2 rules
Draft bill introduces income tax inflation adjustments and updates to global minimum tax rules, with consultation open until 3 November 2025. The Austrian Ministry of Finance (MOF) has released the draft Tax Amendment Act 2025
See MoreAustria: Council of Ministers authorise signing of tax treaty with Oman
Austrian Council of Ministers authorised the signing of an income and capital tax treaty with Oman The Austrian Council of Ministers authorised the signing of an income and capital tax treaty with Oman on 24 September 2025. The treaty
See MoreAustria to leverage AI to recover EUR 354M in 2024 tax revenue
Austria’s finance ministry says AI helped uncover tax fraud, generating an extra EUR 354 million in tax revenue in 2024. Austria’s Ministry of Finance announced on 13 August 2025 that its use of artificial intelligence (AI) helped generate an
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Sri Lanka: Cabinet reapproves income tax treaty with Austria
Sri Lanka’s Cabinet has reapproved the signing of its first income tax treaty with Austria, requiring signature and ratification to take effect. Sri Lanka’s Cabinet reapproved the signing of an income tax treaty with Austria on 7 July 2025,
See MoreAustria issues second set of FAQs on minimum taxation Act
 The FAQs on the Minimum Taxation Act provide detailed guidance on technical topics like prior-period income, joint ventures, mergers, and filing obligations. Austria’s Ministry of Finance published Part 2 of its FAQs on the Minimum Taxation
See MoreAustria, Kuwait sign protocol to tax treaty
The protocol includes provisions to update tax information exchange mechanisms and aligns the treaty with minimum BEPS (Base Erosion and Profit Shifting) standards. Austria and Kuwait signed an amending protocol to their 2002 income and capital
See MoreAustria: Council of Ministers approves protocol amending tax treaty with Kuwait
Austria’s Council of Ministers has approved a protocol to amend the 2002 tax treaty with Kuwait. The Austrian Council of Ministers have approved the signing of a protocol amending the 2002 income and capital tax treaty with Kuwait on 4 June
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Brazil delists UAE and Austrian holding regime from low-tax jurisdiction and privileged tax regime
Brazil’s Federal Revenue Service (RFB) has published the Normative Instruction No. 2,265/2025 in the Official Gazette on 13 May 2025, in which it removed the UAE from the list of low-tax jurisdictions and the Austrian holding company regime (for
See MoreAustria updates CRS reporting jurisdictions list
Austria has released an updated Ordinance, effective from 1 May 2025, with new lists of participating and reportable jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS), adding Armenia,
See MoreAustria: Budget Accompanying Act 2025 awaits parliamentary approval, proposes amendments to VAT, income taxes amongst othersÂ
Austria’s Ministry of Finance (BMF) has released the draft Budget Accompanying Act 2025 (BBG 2025) on 2 May 2025. The Budget Accompanying Act 2025 is presently awaiting parliamentary approval. The proposed key tax measures include amendments to
See MoreAustria updates transfer pricing guidelines, aligns with OECD standards
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
See MoreAustria: Budget Restructuring Measures Bill 2025 enters into force
Austria's Budget Restructuring Measures Bill 2025 (Budgetsanierungsmaßnahmengesetz 2025) entered into force following its publication in the Official Gazette on 18 March 2025. Earlier, the bill was passed by Austria’s Lower House of
See MoreAustria: Lower House of Parliament approves Budget Restructuring Bill 2025
Austria's lower house of parliament (Nationalrat) passed the Budget Restructuring Measures Bill 2025 (Budgetsanierungsmaßnahmengesetz 2025) on 7 March 2025. The announcement was made in a release on 10 March 2025 by the Austrian Ministry of
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