Austria has taken the OECD default GIR and wrapped it in an Austrian national schema for filing through FinanzOnline. As such, that means the domestic Austrian GIR is not just the OECD XML on its own: the Austrian extension is also required, most notably the mandatory InfoDaten block and Austria’s local identification and validation rules.
The filing channel is either the FinanzOnline file-upload function or the FinanzOnline webservice (Datenstrom). For software-driven filing, the BMF’s own documents point developers to the GIR specification bundle on the software-developer page and the generic File-Upload-Webservice / DataBox-Webservice documents for transport and protocol retrieval.
In March 2026, Austria published:
-a BMF technical guide for reporting entities (Allgemeine Informationen für meldende Unternehmen … GLoBE Information Return), dated February 2026;
-a GIR specifications bundle on the software-developer page (Spezifikationen – Globe Information Return);
-a separate GIR error-code directory (Fehlercodeverzeichnis – Globe Information Return);
-a document-version file; and
-sample protocol files for an accepted and a rejected submission (OK-/NOK-Protokoll).
The public BMF package is set up as an Austrian overlay: schema, example XML, and a separate error-code catalogue.
Austria’s Minimum Tax Act (MinBestG) applies to large multinational groups and large domestic groups that reached the EUR 750 million revenue threshold in at least two of the previous four fiscal years.
The GIR filing deadline follows the internationally harmonised GIR timetable. As such, the GIR is generally due 15 months after the last day of the fiscal year, extended to 18 months for the transition year eg if the first in-scope year ends on 30 June 2025, the first GIR is due on 31 December 2026. By the same 18‑month rule, a first in-scope calendar year ending 31 December 2024 would ordinarily point to 30 June 2026.
Austria also recognises the alternative notification under section 70(2) MinBestG and applies the same 15/18‑month timetable to that notice.
For any GIR filing route you first need an active FinanzOnline access. Austria’s business-registration page says corporate and partnership access is obtained through a one-time registration with the Austrian tax office, using form FON 1U, evidence of authority (for example a commercial register extract or constitutional documents) and an official identity document. After registration, the tax office issues the participant identification (TID), user identification (BENID) and password.
For login security, the BMF says ID Austria is the standard access method. Alternative FinanzOnline credentials remain possible, but they require 2-factor authentication after login.
If you want to automate filing rather than use the portal manually, the File-Upload-Webservice guide adds another step: the participant must create a dedicated Webservices user in the FinanzOnline user administration, and that webservice user must be used for the upload.
The public GIR guide is clear that Austria accepts the GIR through two channels only: the file-upload function available inside FinanzOnline and the FinanzOnline webservice (Datenstrom). The BMF’s public material does not describe a separate Austria-only web form for GIR data entry; the emphasis is on XML transmission.
For the webservice route, the File-Upload-Webservice document shows the transport model. The filing is an XML payload sent to the FinanzOnline upload service, using the filing type code art = GIR and uebermittlung = P or T for production or test. The XML sits inside the data parameter as a CDATA block.
Austria’s general data-stream page also says an external software product is required for Datenstrom transmissions, that the data package should not exceed 5 MB, and that test transmissions are available. Test data is only checked and does not count as filed.
If you haven’t got a subscription you can join up below.
This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution
© 2026 OECDPillars.com
All Rights Reserved