Austria's Ministry of Finance published FAQs on the Minimum Taxation Act (Part 2) on 27 June 2025. FAQs on the Minimum Taxation Act (Part 1) was published in June 2024, covering the scope of application, safe harbors, transitional provisions, and entry into force. FAQs Part 2 covers additional details on the application of the Minimum Taxation Act, including:

• Treatment of income from prior p…