Austria: FAQs on Pillar Two rules

Guidance issued on June 27, 2025

Share
July 7, 2025

The tax authority on June 27, 2025, issued frequently asked questions (FAQs) (German) providing clarifications on various aspects of the Pillar Two rules in Austria, including with respect to:

  • Prior-year income adjustments
  • Hybrid bonds
  • Joint ventures
  • Merger and de-merger rules
  • Deemed consolidation test
  • Compliance requirements

Read a July 2025 report prepared by the KPMG’s EU Tax Centre

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline