Austria issues guidelines for minimum tax report filing
Austria has published the Ordinance titled “Regulation of the Federal Minister of Finance on implementing provisions for the Minimum Taxation Act (MinBestG Implementing Regulation)” on 30 December 2025. This regulation establishes the
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Italy introduces optional tax risk, cooperative compliance regime for SMEs
Italy’s Revenue Agency has introduced a new optional regime on 3 February 2025, allowing companies that do not qualify for the cooperative compliance program to adopt a formal system for detecting, measuring, managing, and controlling tax
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Belgium: Parliament adopts revisions clarifying scope, compliance under minimum tax
Belgium’s parliament has adopted a bill amending the minimum tax law to implement the EU Minimum Taxation Directive (Directive (EU) 2022/2523). The bill was approved on 18 December 2025 and published in the Official Gazette on 30 December
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Slovenia: Tax authority issues guidance on minimum tax reporting under ZMD
Slovenia's Financial Administration has issued a notice on 6 February 2026 outlined key reporting obligations for taxpayers subject to the minimum tax under the Minimum Tax Act (ZMD). ZMD primarily refers to the Draft Law on Minimum Tax, designed to
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Poland to simplify tax law with new deregulation measures
Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers. The reforms are designed to make tax processes more predictable,
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Czech Republic: Council of Ministers considers DAC8 crypto-asset, DAC9 GloBE reporting rules
The Czech Republic Chamber of Deputies (lower house) is reviewing a draft law, submitted on 5 February 2025, aimed at implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226) and the Amending
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Australia: ATO updates guidance on risk indicators for privately owned, high-wealth groups
The Australian Taxation Office (ATO) has released updated guidance on What attracts our attention, outlining the behaviours, characteristics, and tax matters that may draw scrutiny. The guidance highlights a wide range of factors associated with
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Cameroon releases 2026 Finance Law, includes new rules for digital giants, green levies
Cameroon’s Ministry of Finance issued a circular on the execution of the 2026 Finance Law, providing guidance on its implementation and outlining the key tax measures introduced for the year. The circular outlines the mandatory instructions for
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US: Treasury, IRS release draft rules for clean fuel production credit under OBBB
The Department of the Treasury and the Internal Revenue Service (IRS) announced on 3 February 2026 the proposed regulations for domestic producers of clean transportation fuel to determine their eligibility for and calculate the clean fuel
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Australia: ATO clarifies eligibility for AUD 20,000 instant asset write-off for 2025–26
The Australian Taxation Office (ATO) has published a release outlining eligibility for the AUD 20,000 instant asset write-off for the 2025–26 income year on 3 February 2026. If a business has an aggregated annual turnover of less than $10
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Romania implements DAC9 regulations
Romania has issued Government Ordinance (GO) No. 1/2026, amending the Fiscal Procedure Code established under Law No. 207/2015, to transpose the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872). The
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Czech Republic: Government sends DAC8, DAC9 transposition bill to parliament
The Czech Republic’s government submitted a draft bill to parliament for review on 5 February 2026, which it approved on 2 February 2026. The bill transposes the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8,
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Finland enables electronic submission of global minimum tax returns via MyTax
Finland’s tax administration confirmed, on 30 January 2026, that companies covered by the Law on Minimum Taxation on Large Groups can begin submitting their global minimum tax filings electronically from 30 January 2026. All filings will be
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Netherlands: Government coalition outlines 2026–2030 budgetary and tax changes, introduces new business contribution
The Dutch government’s incoming coalition released its agreement for the 2026–2030 term on 30 January 2026, along with an appendix outlining planned budgetary and tax changes. The proposals outline several notable shifts affecting businesses,
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France passes 2026 budget, halves exceptional contribution to large company profits
France finally passed its 2026 budget on 2 February 2026 after two no-confidence motions failed, allowing Prime Minister Sebastien Lecornu’s minority government to survive and bringing a measure of political stability. The prolonged
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Italy extends investment tax credits for special economic zones, logistics zones
The Italian Revenue Agency announced on 2 February 2026 that it has approved new communication forms and guidelines for accessing tax incentives for investments in the country’s disadvantaged areas, following changes introduced in the 2026 Budget
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Malaysia introduces tax incentives under new MITI framework
Malaysia’s Ministry of Investment, Trade and Industry (MITI) announced on 29 January 2026 that the government will implement the new incentive framework (NIF), effective 1 March 2026, commencing with the manufacturing sector, followed by the
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Sweden proposes bill to implement EU DAC9, OECD GloBE rules
The Swedish Ministry of Finance submitted Bill 2025/26:102 to Parliament on 27 January 2026, aiming to implement Council Directive (EU) 2025/872 (DAC9) and the OECD’s Global Anti-Base Erosion (GloBE) framework. The proposal outlines how Sweden
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