We would like to inform you below about important tax deadlines, which generally end on 31 December 2025. CbC reporting (using VPDG1 form) In principle, ultimate parent companies (or “representing parent companies”) resident in Austria that are subject to reporting obligations under the Austrian Transfer Pricing Documentation Act (VPDG) with a financial year-end of 31 […]
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The EU introduced the Public Country-by-Country Reporting (CbC Report, or CbCR) Directive in November 2021 by which a vast number of multinational enterprises (MNEs) in the member states are obliged to publicly display corporate income tax data. Austria published a first draft of implementing this Directive into Austrian tax law in April 2024. While many […]
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On 4 April 2024, the Austrian Federal Ministry of Justice published the consultation draft on the “Austrian Federal Act on the Publication of Country-by-Country Reports (CbCR) on Income Tax Information”. This legislation transposes Directive (EU) 2021/2101 amending the EU Accounting Directive regarding the publication of income tax information by specific companies and branches into Austrian […]
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