Verordnung des Bundesministers für Finanzen betreffend die Durchführung des automatischen Informationsaustausches

This Austrian regulation details the implementation of automatic exchange of financial information. It outlines the procedures and requirements for financial institutions to report data to tax authorities, facilitating cross-border tax compliance. The regulation affects financial institutions operating in Austria and individuals with financial accounts abroad. It aims to enhance transparency and combat tax evasion through international cooperation.