This guide focuses on Austria’s GIR filing architecture as published by the Austrian Federal Ministry of Finance (BMF): access to FinanzOnline, filing channels, the Austrian national XML overlay on top of the OECD GIR, correction mechanics, and transport/protocol handling for implementation.
On December 23, 2025, Austria published the Tax Amendment Act 2025 in its Official Gazette. This includes amendments to aspects of the December 2023, June 2024 and January 2025 OECD Administrative Guidance, as well as DAC 9 implementation.
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P2Dash: Australia Articles Pillar Two Dashboard: Australia Articles
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
Select Jurisdiction Australia Austria The Bahamas Bahrain Barbados Belgium Brazil Bulgaria Canada Croatia Law Domestic Rules Filing & Payment Domestic Returns OECD Administrative Guidance QDMTT
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
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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