Pillar Two Analysis:

Austria

Pillar 2 Compliance: Austria

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P2Dash: Austria Articles

P2Dash: Australia Articles Pillar Two Dashboard: Australia Articles

Pillar 2 Dashboard: Austria

Select a Country Australia Austria Bahamas Barbados Belgium Brazil Bulgaria Canada Croatia Curacao Cyprus Czech Republic Denmark Estonia Finland France Germany Gibraltar Greece Guernsey Hong

Pillar Two Dashboard: Austria

Select Jurisdiction Australia Austria The Bahamas Bahrain Barbados Belgium Brazil Bulgaria Canada Croatia Law Domestic Rules Filing & Payment Domestic Returns OECD Administrative Guidance QDMTT

Austria Issues Draft 2025 Tax Amendment Act to Include OECD Administrative Guidance Updates

On October 14, 2025, France released the 2026 Finance Bill. This includes amendments to include the June 2024 OECD Administrative Guidance, as well as DAC 9 implementation.

Austria Updates Minimum Tax Act for Aspects of OECD Administrative Guidance

Updated Pillar 2 GloBE guide for Austria following OECD Administrative Guidance, including currency provisions and extending the Transitional CbCR Safe Harbour to cases where an MNE is not required to prepare CbC

English Translation of the Austrian Global Minimum Tax Law

A Review of Austria’s Draft Pillar Two Law

On October 3, 2023, the Austrian Federal Ministry of Finance issued the ‘Federal law enacting the Federal Act to Ensure a Global Minimum Taxation for Groups of Companies’ to implement the Pillar Two GloBE rules/EU Minimum Tax Directive.

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