Pillar II: New OECD documents and BMF information published in January 2025

Shortly after the start of the new year, we would like to inform you about the following developments in the field of Global Minimum Taxation / Pillar II: OECD: Three new Administrative Guidances and GloBE Information Return documents published On 15 January 2025, the OECD published three Administrative Guidances with further clarifications. The following topics […]

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Austrian Ministry of Finance (BMF) publishes a consultation draft for a Minimum Tax Act (MinBestG)

On 3 October 2023 the BMF has published a consultation draft for an act to ensure a Global Minimum Tax (Pillar II). The consultation period ends on 20 October 2023. The new regulations will enter into force as of 1 January 2024. The Minimum Tax Act transposes into domestic law the complex framework of the […]

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