Slovak Republic: MoF issues updated model tax return for Pillar 2 supplementary domestic top-up tax
The Slovak Republic’s Ministry of Finance has issued Notification No. MF/15676/2025-724, introducing a model tax return form for the additional (supplementary) domestic top-up tax, in accordance with the Pillar 2 QDMTT framework. The new
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Belgium: Scholars assist CJEU in reviewing Pillar 2 UTPR’s compliance with EU legal standards
A group of law professors filed an amicus curiae brief on 19 November 2025 with the Court of Justice of the European Union (CJEU) concerning a question referred by the Belgian Constitutional Court on whether the Pillar 2 UTPR is compatible with EU
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Hungary: Parliament adopts revised global minimum tax, reporting regulations
Hungary’s parliament approved two bills (T/12802/7 and T/12801/12) on 18 November 2025 that introduce significant updates to the country's tax framework and reporting obligations. Among the key changes, the legislation revises Hungary’s
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Bolivia: Chamber of Deputies considers 2026 state budget proposal
Bolivia’s Executive Branch has submitted the 2026 General Budget Bill to the Chamber of Deputies on 31 October 2025, outlining a series of targeted tax incentives to reduce the cost of public debt operations conducted in foreign capital
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Sweden: MoF proposes automatic exchange of top-up tax information under DAC9
The Swedish Ministry of Finance (MoF) submitted a proposal to the Legislative Council, on 13 November 2025, to introduce new rules for the automatic exchange of Top-up Tax information. The changes align Sweden’s framework with Council Directive
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EU Parliament endorses BEFIT corporate tax framework
The European Parliament has approved Legislative Resolution No. P10_TA(2025)0268 on the Business in Europe Framework for Income Taxation (BEFIT) on 13 November 2025. The resolution introduces a unified framework for corporate taxation across the
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Czech Republic: Supreme Administrative Court issues ruling on limits of transfer pricing rules
The Supreme Administrative Court (SAC) of the Czech Republic has issued a ruling on 12 November 2025, concerning a tax dispute involving the company Astemo Czech, s. r. o., and the Appellate Financial Directorate. The ruling includes informal
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Belgium extends Pillar 2 supplementary tax return deadline
Belgium’s Federal Public Service (SPF) Finance has announced, on 17 November 2025, an extension to the filing deadline for the annual supplementary national tax return. The law of 19 December 2023 (concerning the introduction of a minimum tax
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Estonia calls for Pillar 2 tax flexibility for small EU economies
Estonia announced a call for flexibility in implementing the Pillar 2 global minimum tax during a recent EU finance ministers’ meeting on 13 November 2025, the Ministry of Finance said. The country is among five EU member states that have
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Germany: Bundestag approves Pillar 2 amendments
Germany’s lower house of parliament (Bundestag) approved the second revised draft of a law amending domestic Pillar 2 rules and related measures on 13 November 2025. The legislation, formally titled “Law to Amend the Minimum Tax Act and
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Romania: ANAF consults Globe Information Return (GIR), notification
Romania’s tax authorities (ANAF) have launched a public consultation on a draft order regarding the approval of the format and content of the forms for the GloBE Information Return (GIR) and the Notification of the obligation to submit the GIR,
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Italy gazettes decree on global minimum tax return, payments
Italy’s government has published the Decree of 7 November 2025 from the Ministry of Finance in the Official Gazette on 10 November 2025. The Decree of 7 November 2025 establishes the filing and payment requirements for the global minimum tax,
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Australia: ATO issues guidance for private groups seeking to claim debt deductions
The Australian Taxation Office has released guidance on 14 November 2025, offering practical tips for private groups seeking to claim debt deductions. When preparing a tax return, private groups must make sure they check if the thin
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Finland: Parliament reviews amendments to permanent establishment income allocation rules
Finland’s Parliament is reviewing draft bill HE 164/2025 vp, which proposes amendments to domestic regulations on attributing profits to permanent establishments on 12 November 2025. The proposal suggests amending the Income Tax Act, the Act on
See MoreCzech Republic confirms defence tax covered by double taxation treaty with Japan
The Czech Republic’s Ministry of Finance has announced, on 5 November 2025, that Japan’s recently introduced Special Corporation Tax for Defence will be recognised under the existing double taxation treaty between the two countries. According
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Finland: MoF consults on proposed amendments to the minimum tax act for large corporate groups
Finland’s Ministry of Finance has launched a public consultation on proposed changes to the Minimum Tax Act on 11 November 2025 to maintain compliance with the EU Minimum Tax Directive (2022/2523). The legislative change would ensure that
See MoreSlovak Republic publishes legislation to enact DAC9, Pillar 2 administrative guidance
The Slovak Republic published Law No. 291/2025 on 21 October 2025 in the Official Gazette on 10 November 2025, implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 introduces rules that allow the central filing of the Top-up
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Netherlands: Government proposes aligned DAC9, DAC8 implementation date
The Netherlands government has submitted an amendment aligning the effective date of the DAC9 implementation bill (Directive 2025/872) with the bill introducing DAC8 (Directive 2023/2226). The updated amendment was released on the Ministry of
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