Ireland’s Finance Bill 2026 updates Pillar Two rules, expands tax reliefs

France's tax authority has issued guidelines on the tax treatment of gains from management packages held by employees and executives, with the regime applying to transactions carried out on or after 15 February 2025.

The UK reportedly ruled out increasing capital gains tax in its 28 October budget, prioritising economic growth and business investment.

Uruguay has amended its Non-Resident Income Tax regulations to revise the treatment of distributed dividends and profits, applicable tax rates, exemptions and withholding obligations under its 2025–2030 National Budget Law.

Cyprus’ Tax Department announced that individuals filing returns without accounts for the 2025 tax year could submit their returns and pay the corresponding taxes and contributions by 30 November 2026 without interest or monetary charges.

The Netherlands has enacted legislation implementing the first phase of the EU’s VAT in the Digital Age package. The reforms expand the One-Stop Shop scheme, introduce a transfer of own goods scheme and extend reverse charge rules, with key provisions taking effect from January 2027 and further changes scheduled for 2028 and 2029.

Chile’s SII will reduce property tax for disaster-damaged homes and buildings in the second half of 2026. Eligible owners will receive automatic relief based on the extent of the damage.