Austria: FAQs on Pillar Two rules
Guidance issued on June 27, 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