Legal Changes🇦🇹
← Back to updates
InfoFederal·Treaty

MLI contracting-party list updated to BGBl. III Nr. 70/2026: new states and notifications added

Austria's official publication of the Multilateral Convention (MLI) on tax-treaty-related BEPS measures has been updated with the full consolidated list of contracting parties and detailed country notifications, reflecting changes through BGBl. III Nr. 70/2026 (last updated 2026-06-08). Newly reflected parties include Argentina, Montenegro, Kenya, and Peru, while Georgia and Ukraine filed additional notifications.

Official reference
BGBl. III Nr. 93/2018

What changed

The Austrian record now includes the complete list of over 80 MLI contracting parties with their ratification references, plus detailed notifications from Denmark, Finland, France, Georgia, Indonesia, Iceland, Japan, Kazakhstan, Qatar, Latvia, Malaysia, New Zealand, the Netherlands, Russia, the Czech Republic, and Ukraine regarding their reservations and covered tax agreements. The subject classification "39/03 Doppelbesteuerung" (double taxation) was also added to the metadata, and the last-updated date was changed to 2026-06-08.

Who is affected

Businesses and individuals whose tax affairs involve bilateral double-tax treaties between Austria and MLI member states are affected—particularly those with connections to newly added parties (Argentina, Montenegro, Kenya, Peru) or countries that filed updated notifications (Georgia, Ukraine, Czech Republic, Indonesia, Japan, Malaysia).

What to look out for

The notifications record which bilateral double-tax treaties each party has placed under the MLI and any reservations it maintains; Austria's own reservations remain documented as a separate PDF. Full details in English and French are available at http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf.

This explanation is AI-generated based on the official source linked above. It is not legal advice. For binding interpretation consult a qualified attorney or the responsible authority.