Germany 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 More
Iceland: Revenue and Customs announce corporate tax, VAT rates for 2026
Iceland’s tax authority, the Revenue and Customs, has released the key rates and amounts for 2026, detailing changes to corporate tax, VAT, and personal income tax. The rate changes are as follows: Corporate tax rate changes Income
See More
Netherlands 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
See More
Portugal gazettes 2026 state budget law, updates income tax brackets
Portugal has gazetted the State Budget Law for 2026 (Law No. 73-A/2025) on 30 December 2025, introducing a series of fiscal recalibrations aimed at balancing social relief with targeted economic incentives. While maintaining several extraordinary
See More
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
See More
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
See More
Italy gazettes decree transposing DAC8 crypto-asset reporting, exchange of data
Italy has published Legislative Decree No. 194/2025 in the Official Gazette No. 296 of 22 December 2025, which implements the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8). The measure implements the
See More
Belgium: Parliament passes tax bill on withholding refunds, bank taxes
Belgium’s parliament passed legislation on 18 December 2025, proposed by multiple Members of Parliament, to introduce changes to the refund of withholding tax and to raise the tax on credit institutions. The legislation aims to update the 1992
See MoreGermany: Bundesrat approves Pillar 2 tax amendments, DAC 9 information exchange
Germany ’s Federal Council (Bundesrat) approved a bill (Gesetz zur Anpassung des Mindeststeuergesetzes und zur Umsetzung weiterer Maßnahmen) on 19 December 2025 amending the country’s Pillar 2 minimum taxation framework. The bill updates the
See More
Germany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
See More
US: Whistleblower Office announces new digital Form 211
The US Internal Revenue Service (IRS) Whistleblower Office announced on 19 December 2025 that it is making it easier for whistleblowers to report tax noncompliance to the IRS with the launch of the new digital Form 211, Application for Award for
See More
Sweden signs GloBE information exchange agreement
Sweden officially signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 November 2025, bringing the total number of signatory jurisdictions to 23. The agreement is part of Pillar 2 of the
See More
Romania: ANAF consults revisions to tax declaration forms
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) launched a public consultation on a draft order, on 18 December 2025, which updates the official forms used to declare various taxes. The primary focus is on
See More
UN: Intergovernmental Negotiating Committee continues discussions on Framework Convention
The Intergovernmental Negotiating Committee (INC) on the UN Framework Convention met in Nairobi for further discussions from 10th to 19th November 2025. Discussions focused on a draft template of a Framework Convention published for consultation in
See More
Romania gazettes DAC8 rules for crypto-asset transactions
Romania has published the Government Emergency Ordinance (GEO) No. 71/2025 in the Official Gazette No. 1146 on 10 December 2025, implementing the 2023/2226 Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) into its
See More
Israel: MoF consults draft law to safeguard R&D tax benefits under global minimum tax rules
Israel’s Ministry of Finance launched a public consultation on 15 December 2025 on a draft memorandum aimed at keeping the country’s tax incentives competitive ahead of the introduction of a qualified domestic minimum top-up tax in 2026. The
See MoreGermany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
See More
Taiwan: MoF clarifies profit-seeking enterprises tax return attachments
Taiwan’s Ministry of Finance, in a notice on 23 December 2025, explained that profit-seeking enterprises with a special fiscal year that file profit-seeking enterprise income tax returns shall, except for those exempted from submitting tax return
See More