GloBE Country Guide: Austria

Summary

Status	Enacted Law
Law	Minimum Taxation Reform Act of December 30, 2023 Tax Amendment Act 2024 of July 11, 2024 On October 16, 2025 Austria issued a draft law to amend the Minimum Tax Act for the December 2023, June 2024 and January 2025 OECD Administrative Guidance.
Effective Date	Accounting periods beginning on or after December 31, 2023
IIR	Yes (2024)
UTPR	Yes (2025)
QDMTT	Yes (2024)
Filing Deadlines	Standard
Safe Harbours	Transitional CbCR Safe Harbour, QDMTT Safe Harbour, Transitional UTPR Safe Harbour; and the Simplified calculation for Non-Material Constituent Entities Safe Harbour

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

Sign into your account to access this analysis

Not a Subscriber?

If you haven’t got a subscription you can sign up below

Already a Subscriber?

Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

Cookie	Duration	Description
cookielawinfo-checkbox-analytics	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics".
cookielawinfo-checkbox-functional	11 months	The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional".
cookielawinfo-checkbox-necessary	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary".
cookielawinfo-checkbox-others	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other.
cookielawinfo-checkbox-performance	11 months	This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance".
viewed_cookie_policy	11 months	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.

Vietnam Issues Decision 3563/QD-BTC 2025 on Administrative Procedures for the Minimum Tax

Guernsey Issues Guidance on Pillar 2 Registration

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

France Releases 2026 Finance Bill with Amendments for June 2024 OECD Administrative Guidance