Greece’s Law 5162/2024 introduces amendments to the taxation framework for venture capital mutual funds governed by Law 2992/2002, known as AKES funds. New tax rules for venture capital mutual funds (AKES funds) AKES funds established on 1

Belgium’s Federal Council of Ministers has approved royal decrees to reform the investment deduction regime, introducing three categories of investments that are eligible for additional tax deductions, which go into force on 1 January

The Greece Ministry of Finance has enacted legislation Bill 5162/2024  on 5 December 2024 which introduces a participation exemption regime for intra-group dividends and capital gains received by Greek tax-resident legal entities from non-EU

Greece has published Law No. 5162 in the Official Gazette on 5 December 2024 enacting 2025 tax reform measures. The legislation eliminates the business (trade) tax for all individuals and extends the suspension of capital gains tax on the

Belgium’s government has introduced a draft law proposing updates to the current regulations on the automatic exchange of information (AEOI) and related obligations. The draft legislation also outlines new penalties under DAC6 and DAC7.  These

Belgium and Liechtenstein officials have concluded negotiations for a possible income and capital tax treaty on 27 November 2024. If a treaty results from the negotiations, it will be the first between the two countries. Any resulting