Austria proposes an earlier minimum-tax filing and payment date

Article 3 would amend section 77(1) of the Mindestbesteuerungsgesetz (MinBestG) by replacing 31 December with 15 December. The proposed application clause covers prepayment periods from 2026 onward. It does not move the existing deadline for the 2024 period due in 2026.^[2][3]

The current rule links the minimum-tax prepayment return, self-calculation and payment to 31 December of the second following calendar year, subject to a special three-month rule in section 76(4). The draft is a proposal, not a currently operative acceleration.^[3][2]

The same minimum-tax chapter proposes a simplified effective-tax-rate safe harbour, a Side-by-Side safe harbour and a UPE safe harbour. The Side-by-Side relief concerns IIR and UTPR, while the UPE relief concerns UTPR; neither should be read as an automatic domestic top-up-tax exemption. Qualification and application conditions remain important.^[2]

The bill also contains corporate-tax, VAT and administrative proposals. This brief addresses its minimum-tax provisions, not the whole package. Consultation closes on 3 November 2026. Groups should monitor the final legislation before changing filing calendars or calculations.^[1][2]