Austria (AT)

Jurisdiction Overview

566 *OECD’s Model Mandatory Disclosure Rules: Has the jurisdiction implemented the OECD’s model mandatory disclosure rules for CRS avoidance arrangements and opaque offshore structures published in 2018? Yes
 Data Date: 2019


Based on the category D of the EU Directive on Administrative Cooperation (DAC 6), intermediaries in EU countries must report schemes that could be used to circumvent the CRS. DAC 6 must be transposed by July 2020.