Within the framework of the special provisions for hybrid mismatches under ATAD II, the 2020 tax reform transposed the structured arrangement into Austrian national law. This includes a regulation for tax discrepancies between non-associated companies and provides for a neutralization of this tax discrepancy. First of all, the question arises as to whether a tax discrepancy within the meaning of section 14 Austrian Corporate Income Tax Act (CITA) exists. Regarding the personal scope of application, the new special provision differentiates between a hybrid structure for affiliated companies in accordance with section 14 para 4 CITA and a structured arrangement without an affiliation with an additional active element in the sense of section 14 para 5 CITA. This raises the question of how the provision concerning structured arrangements is to be interpreted. Does a differentiation into active and passive structured arrangements lead to an additional scope for interpretation?