Key implementation point
Austrian Gruppenbesteuerung (fiscal consolidation) is disaggregated for GloBE entity-by-entity ETR computation.
Implementation detail
- 01 Austria enacted the Minimum Tax Act (MinBestG), effective 1 January 2024.
- 02 Austrian group taxation (Gruppenbesteuerung): groups must disaggregate for GloBE, similar to Dutch fiscal unity issue.
- 03 BMF (Austrian Finance Ministry) published detailed implementation commentary.
Enacted legislation
Mindestbesteuerungsgesetz (MinBestG)
Official sources & further reading
Track Austria rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
See it in the sandbox →