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CMS Expert Guide to Mastering OECD's Pillar Two in Austria

Key stages in the introduction of global minimum taxation

Table of contents
  1. Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
  2.  What is the implementation status of Pillar Two/GloBE rules?
  3.  When will the Income Inclusion Rule (IIR) come into force? 
  4.  When will the Income Inclusion Rule (IIR) come into force?  
  5.  When will the Undertaxed Payments Rule (UTPR) come into force?  
  6.  Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
Austria
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1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?

Yes.

2. What is the implementation status of Pillar Two/GloBE rules?

The draft bill (Begutachtungsentwurf) implementing Pillar 2 was published by the Ministry of Finance on October 3, 2023. Now, it has come into force and is applicable since January 1, 2024.

3. When will the Income Inclusion Rule (IIR) come into force? 

No.

4. When will the Income Inclusion Rule (IIR) come into force?  

2024.

5. When will the Undertaxed Payments Rule (UTPR) come into force?  

2025.

6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?

Yes, in 2024.