A new DTA between Ireland and Germany

Ireland and Sweden signed an amending protocol on 3 June 2026 to revise the 1986 income tax treaty, which had previously been updated by the 1993 protocol. The second protocol amending the treaty introduces several key updates. It replaces the

Germany published the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in the Official Gazette on 5 June 2026, expanding the scope of Covered Agreements

The European Commission has issued a letter of formal notice to Germany for non-compliance with EU rules on freedom of establishment, finding that the country’s SME investment deduction allowance may discriminate against cross-border investments

Irish Revenue issued eBrief No. 097/26 on 21 May 2026, relating to updates to Tax and Duty Manual 41A-05-04 on Full self-assessment. The manual sets out the authority of Revenue officers to conduct enquiries, the time limits within which such

The German Federal Cabinet (Bundesregierung) approved the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), advancing the implementation of global reporting

Germany’s Ministry of Finance has released the draft Annual Tax Act 2026 (Jahressteuergesetz 2026), a wide-ranging legislative package containing numerous technical amendments across the tax system. The proposals are aimed at bringing German law