On December 23, 2025, Austria published the Tax Amendment Act 2025 in its Official Gazette. Article 3 amends 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 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 | 2025 Tax Amendment Act, Article 3 (25) |
| 4.2.2 | Blended CFCs – not required to calculate an ETR | 2025 Tax Amendment Act, Article 3 (25) |
| 4.2.3 | Blended CFCs – income of non-GloBE Entities | 2025 Tax Amendment Act, Article 3 (25) |
| June 2024 OECD Administrative Guidance (Article) | Rule | Implementation in Austria |
| 1.2.1 | Aggregate DTL Category basis | 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.1 | Exclusion of certain types of GL accounts and separate tracking | 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.1 | Exclusion of GL accounts that generate standalone DTAs | 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.1 | Exclusion of swinging accounts and separate tracking | 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.2 | FIFO/LIFO Basis | 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.3 | Aggregation of Short-term DTLs | 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.2 | Reversal of DTLs that accrued before the Transition Year | 2025 Tax Amendment Act, Article 3 (7) |
| 1.2.2 | 5 year unclaimed accrual election | 2025 Tax Amendment Act, Article 3 (6) |
| 2.1.2 | Recalculated deferred tax where GloBE carrying value differs from accounting carrying value | 2025 Tax Amendment Act, Article 3 (6) |
| 2.1.2 | GloBE and accounting carrying values and the Transition Rules | 2025 Tax Amendment Act, Article 3 (6) |
| 4.1 | Extension of the Substitute Loss Carry-forward DTA to PEs, hybrids and rev hybrids | 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 | 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 | 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 | 2025 Tax Amendment Act, Article 3 (4) |
| 5.3.2 | Non-group owners: Partially owned Flow-through Entities | 2025 Tax Amendment Act, Article 3 (4)/(5) |
| 5.3.5 | Non-group owners: Indirect minority ownership | 2025 Tax Amendment Act, Article 3 (4) |
| 5.4.2 | Taxes allocated to a flow-through entity | 2025 Tax Amendment Act, Article 3 (8) |
| 5.5.2 | Hybrid entities – Taxes pushed down include indirect owners | 2025 Tax Amendment Act, Article 3 (8) |
| 5.5.4 | Hybrid entities – Entities located in jurisdictions without a Corporate Income Tax system | 2025 Tax Amendment Act, Article 3 (4) |
| 5.6.2 | Extension of taxes pushed down to include Reverse Hybrids | 2025 Tax Amendment Act, Article 3 (8) |
| 6.1.4 | Amendments to the Switch-Off rule | 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 | 2025 Tax Amendment Act, Article 3 (12) |
| 1 | Amendments to QDMTT Safe Harbour for 9.1 | 2025 Tax Amendment Act, Article 3 (10) |
| 1 | Article 9.1 of the GloBE Rules | 2025 Tax Amendment Act, Article 3 (24) |
EU DAC 9
Articles 3(18)-(20) of the 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 Amendment Law also includes the QDMTT Switch-Off rule to jurisdictions where the QDMTT does not apply to securitisation entities.
Whilst the 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.
Transitional Simplified Reporting Election
Article 17(4) of the 2025 Tax Amendment Act provides that the reporting entity may opt for the transitional simplified reporting mechanism when the following two conditions are met:
-The financial year began before December 31, 2028 and ended by June 30, 2030;
-No top-up tax requiring apportionment between constituent entities is payable by the MNE or domestic group in the jurisdiction concerned.
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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