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On October 16, 2025 Austria issued a Draft 2025 Tax Amendment Law to amend the Minimum Tax Act for the December 2023, June 2024 and January 2025 OECD Administrative Guidance, EU DAC 9 implementation and other sundry changes. The changes will apply retrospectively from fiscal years beginning from December 31, 2023
OECD Administrative Guidance
The Draft Law includes the following updates for the OECD Administrative Guidance:
| December 2023 OECD Administrative Guidance (Article) | Rule | Implementation in Austria |
|---|---|---|
| 4.2.1 | Blended CFCs -multiple GloBE Jurisdictional ETRs | Draft 2025 Tax Amendment Act, Article 3 (25) |
| 4.2.2 | Blended CFCs – not required to calculate an ETR | Draft 2025 Tax Amendment Act, Article 3 (25) |
| 4.2.3 | Blended CFCs – income of non-GloBE Entities | Draft 2025 Tax Amendment Act, Article 3 (25) |
| June 2024 OECD Administrative Guidance (Article) | Rule | Implementation in Austria |
| 1.2.1 | Aggregate DTL Category basis | Draft 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.1 | Exclusion of certain types of GL accounts and separate tracking | Draft 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.1 | Exclusion of GL accounts that generate standalone DTAs | Draft 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.1 | Exclusion of swinging accounts and separate tracking | Draft 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.2 | FIFO/LIFO Basis | Draft 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.3 | Aggregation of Short-term DTLs | Draft 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.2 | Reversal of DTLs that accrued before the Transition Year | Draft 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.2 | 5 year unclaimed accrual election | Draft 2025 Tax Amendment Act, Article 3 (6) |
| 2.1.2 | Recalculated deferred tax where GloBE carrying value differs from accounting carrying value | Draft 2025 Tax Amendment Act, Article 3 (6) |
| 2.1.2 | GloBE and accounting carrying values and the Transition Rules | Draft 2025 Tax Amendment Act, Article 3 (6) |
| 4.1 | Extension of the Substitute Loss Carry-forward DTA to PEs, hybrids and rev hybrids | Draft 2025 Tax Amendment Act, Article 3 (6) |
| 4.2 | Allocation of deferred tax expenses and benefits from a Parent Entity to a CFC, PE Hybrid or Rev Hybrid: 5 step process | Draft 2025 Tax Amendment Act, Article 3 (6) |
| 4.2.3 | Exclusion of deferred tax assets or liabilities arising under a Blended CFC regime from transition rules | Draft 2025 Tax Amendment Act, Article 3 (6) |
| 5.2.2 | Determining GloBE status when a Flow-through Entity is held directly by another Flow-through Entity | Draft 2025 Tax Amendment Act, Article 3 (4) |
| 5.3.2 | Non-group owners: Partially owned Flow-through Entities | Draft 2025 Tax Amendment Act, Article 3 (4)/(5) |
| 5.3.5 | Non-group owners: Indirect minority ownership | Draft 2025 Tax Amendment Act, Article 3 (4) |
| 5.4.2 | Taxes allocated to a flow-through entity | Draft 2025 Tax Amendment Act, Article 3 (8) |
| 5.5.2 | Hybrid entities – Taxes pushed down include indirect owners | Draft 2025 Tax Amendment Act, Article 3 (8) |
| 5.5.4 | Hybrid entities – Entities located in jurisdictions without a Corporate Income Tax system | Draft 2025 Tax Amendment Act, Article 3 (4) |
| 5.6.2 | Extension of taxes pushed down to include Reverse Hybrids | Draft 2025 Tax Amendment Act, Article 3 (8) |
| 6.1.4 | Amendments to the Switch-Off rule | Draft 2025 Tax Amendment Act, Article 3 (10) |
| January 2025 OECD Administrative Guidance | Rule | Implementation in Austria |
| 1 | Amendments to CbCR Safe Harbour for 9.1 | Draft 2025 Tax Amendment Act, Article 3 (12) |
| 1 | Amendments to QDMTT Safe Harbour for 9.1 | Draft 2025 Tax Amendment Act, Article 3 (10) |
| 1 | Article 9.1 of the GloBE Rules | Draft 2025 Tax Amendment Act, Article 3 (24) |
EU DAC 9
Articles 3(17)-(19) of the Draft Law implement the EU DAC 9 amendments. This simplifies reporting in-scope groups by enabling central filing of a top-up tax information return (TTIR) and introduces a standard form for filing the TTIR across the EU, in line with the GIR.
Safe Harbour Amendments
The Minimum Tax Act includes the Switch-Off rules based on the OECD Administrative Guidance for the purposes of the QDMTT Safe Harbour. Article 3(10) of the 2025 Draft Amendment Law also includes the QDMTT Switch-Off rule to jurisdictions where the QDMTT does not apply to securitisation entities.
Whilst the draft law includes the deferred tax recognition amendments to Articles 9.1 of the GloBE Rules in the January 2025 OECD Administrative Guidance (including the grace period for DTA reversals), the consequential amendments to the Transitional CbCR Harbour (Article 3(12)) and the QDMTT Safe Harbour (Article 3(10) are also included.
For detailed information on the application of the GloBE Rules in Austria, see our:
OECD Administrative Guidance: Domestic Implementation Matrix
Transitional CbCR Safe Harbour: Domestic Implementation Matrix
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