Singapore: MoF issues regulations on MNE minimum tax filing, record-keeping
The Singapore Ministry of Finance (MOF) has published the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 (S 861) on 30 December 2025, providing detailed rules for the designation of local filing entities, record
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Netherlands to implement Pillar 2 side-by-side legislation by mid-2026
The Netherlands Ministry of Finance sent a letter to the House of Representatives on 5 January 2026 outlining the Side-by-Side arrangement for the Pillar 2 global minimum tax, which was recently agreed by the BEPS Inclusive Framework. The letter
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Uruguay implements domestic minimum top-up tax exemption for qualifying fiscal stability entities
Uruguay Uruguay’s Ministry of Economy and Finance issued Decree No. 325/025 on 29 December 2025, detailing how fiscal stability clauses that existed before the introduction of the Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT), or Impuesto
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OECD: Side by Side Arrangement on Global Minimum Tax
On 5 January 2026 the OECD issued a document with the title Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package. This document set out more details of the
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Russia updates VAT, corporate tax rules
Russia has enacted a series of tax reforms for 2026 under Federal Law No. 425-FZ of 28 November 2025, introducing changes across VAT, corporate taxation, and digital asset regulation. The reforms took effect on 1 January 2026. The standard VAT
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Finland: Government seeks revisions to Pillar 2 tax rules
Finland’s government has presented a legislative proposal (HE 196/2025) to parliament (published on 2 January 2026), which seeks to amend the Act on the Minimum Tax for Large Groups (1308/2023) to incorporate the OECD and G20 Inclusive Framework
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Germany gazettes global minimum tax reporting rules
Germany has introduced detailed rules for filing and exchanging Global Anti-Base Erosion (GloBE) information returns for multinational enterprises under the Pillar 2 global minimum tax, as set out in the Mindeststeuer-Bericht-Verordnung (MinStBV)
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Singapore: IRAS issues guidelines for multinational, domestic top-up tax registration
The Inland Revenue Authority of Singapore (IRAS) has issued the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 (Administrative Regulations) on 29 December 2025, which entered into force on 31 December 2025. This
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Bahrain updates DMTT FAQs, VAT deregistration guidance
Bahrain’s National Bureau for Revenue (NBR) has updated its frequently asked questions (FAQs) on the Domestic Minimum Top-up Tax (DMTT), which applies from 1 January 2025. The DMTT introduces a 15% minimum tax on large multinational enterprise
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Thailand enacts draft law for Pillar 2 top-up tax implementation
Thailand’s Revenue Department announced that the Cabinet approved draft secondary legislation on 30 December 2025 to implement the Emergency Decree on Top-up Tax B.E. 2567 (2024). These draft instruments set out detailed rules for determining
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Israel: Parliament passes law for Pillar 2 global minimum tax
The Israeli parliament (Knesset) approved the Corporate Minimum Tax for Multinational Groups Law in its second and third readings, implementing the OECD’s Pillar 2 rules into domestic legislation on 29 December 2025. The legislation
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South Africa: SARS updates Global Minimum Tax registration guidance
The South African Revenue Service (SARS) has released an informal guidance document on 19 December 2025, outlining the registration and notification procedures for the Global Minimum Tax (GMT). As part of South Africa’s implementation of the
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Norway: Council of State revises supplementary tax law in line with 2024–25 inclusive framework
Norway’s Council of State has approved Act No. 123 of 22 December 2025 (Prop. 1 LS 2025–2026) amending the Supplementary Tax Act, which establishes the country’s Pillar 2 minimum tax framework for groups meeting the EUR 750 million
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Austria enacts 2025 tax amendments, amends Pillar 2 rules
Austria has gazetted the Tax Amendment Act 2025 on 23 December 2025, introducing significant changes to the Austrian tax landscape, particularly regarding individual income tax and the global minimum tax (Pillar 2). Pillar 2 updates The
See MoreGermany brings DAC9 aligned Pillar 2 measures into effect
The bill implementing the amendments to the domestic Pillar Two rules was published in the Official Gazette on 23 December 2025 (BGBl. I 353/2025) and entered into force on 24 December 2025. The bill updates the Minimum Tax Act and aligns various
See MoreNetherlands gazettes 2025 year-end decree, revises minimum tax rules
The Netherlands has gazetted the End-of-year Decree 2025 on 23 December 2025, introducing a series of primarily technical amendments to several tax implementation decrees, mainly stemming from the 2026 Tax Plan and the 2026 Tax Collection
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France gazettes special budget law for 2026, ensures uninterrupted functioning of government operations
France’s government has published Law No. 2025-1316 of 26 December 2025 in the Official Gazette on 27 December 2025, authorising the State to continue collecting existing taxes to ensure the uninterrupted functioning of government operations until
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Portugal extends deadline for Global Minimum Tax filing
Portugal has extended the deadline for submitting the Registration Declaration (Modelo 62) under the Global Minimum Tax (GMT) regime. The extension is outlined in Order No. 158/2025 - XXV of 12 December 2025. The extension applies to entities
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