Netherlands: Government presents 2026 budget, outlines main tax measures
The plan introduces technical updates and minor adjustments to income tax, wage tax, corporate tax, motor vehicle tax, heavy vehicle tax, and environmental taxes. The Dutch government unveiled the 2026 Budget along with the Tax Plan on 16
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France: Tax authority reminds MNEs of global minimum tax reporting requirement
Failure to e-file Form n°2065-INT-SD may result in a fine of EUR 50,000 under Article 1729 F bis of the French Tax Code (CGI). The French tax authority issued a notice on 12 September 2025 reminding French entities that are part of a
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Switzerland: Federal Council adopts dispatch on exchange of information regarding OECD minimum tax rate
This step provides the international legal basis for implementing the OECD minimum tax rate and will enable multinational enterprise groups to file the required information centrally through a single jurisdiction. Switzerland’s Federal Council
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France: Conseil constitutionnel rules DST constitutional
France’s Digital Services Tax (DST), introduced in 2019, imposes a 3% levy on certain digital services revenues earned in France by companies with global revenues over EUR 750 million and French revenues above EUR 25 million. France’s
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Poland: MoF launches consultation on global minimum tax notification and return forms
The deadline for submitting comments is 19 September 2025. The Polish Ministry of Finance has initiated a public consultation on 11 September 2025, focusing on draft tax forms related to the Pillar 2 global minimum tax framework. The
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Mexico: Federal Executive Branch presents 2026 Economic Package to Congress, includes indirect tax reforms
Mexico’s Federal Executive Branch submitted the 2026 Economic Package to Congress, proposing major changes to VAT, excise, and income taxes, as well as the federal tax code, which are under review until 31 October 2025. Mexico’s Federal
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Denmark gazettes consolidated minimum taxation Act in line with OECD guidelines
Denmark gazettes consolidated Minimum Taxation Act under Executive Order No. 1089/2025, aligning with OECD guidance and EU Directive 2022/2523 Denmark has published the consolidated Minimum Taxation Act through Executive Order No. 1089/2025 on 10
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Saudi Arabia: MoF consults multinational regional headquarters rules
MoF has initiated a consultation on Regional Headquarters (RHQ) rules set to run from 9 September-9 October, 2025. The Saudi Ministry of Finance (MoF) launched a public consultation on 9 September 2025 regarding draft rules for licensing and
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Australia: Treasury consults on amendments to PPRT
The deadline for submitting feedback is 3 October 2025. Australia’s Treasury has issued a draft legislation for consultation under the Treasury Laws Amendment Bill 2025 to implement one of the key recommendations from the government’s 2017
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Slovak Republic: MoF unveils 2026 public finance, tax reform measures
The key tax changes are in the corporate and investment sectors, which face higher taxes: the top corporate license fee rises to EUR 11,520, and the special levy jumps to 15%. Consumption taxes increase, with VAT on sugary/salty foods at 23% and
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Nigeria gazettes tax reform acts, updates corporate and minimum effective tax rates
The Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025, which will take effect on 1 January 2026, as well as the Nigeria Revenue Service (Establishment) Act 2025 and the Joint Revenue Board (Establishment) Act, which came into force on
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Portugal updates blacklist of favourable tax jurisdictions
Portugal delists Hong Kong, Liechtenstein, and Uruguay from its tax blacklist. Portugal has issued Ordinance No. 292/2025/1 on 5 September 2025, introducing changes to the list of jurisdictions considered to have privileged tax regimes under
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Vietnam: Government issues decree on Pillar 2 global minimum tax implementation, includes compliance
The Decree outlines Vietnam’s Pillar 2 global minimum tax rules for MNEs, including IIR and QDMTT, specifying notification, registration, and reporting deadlines. Vietnam’s government announced that it has issued Decree No. 236/2025/ND-CP,
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Iceland presents 2026 Budget, proposes implementation of Pillar 2 global minimum tax
Iceland’s 2026 Budget introduces the Pillar 2 global minimum tax (IIR and QDMTT), a kilometre-based vehicle tax, and a phased removal of fuel excise duties with higher carbon taxes. Iceland's Finance Minister, Daði Már Kristófersson,
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Chile: SII issues guidance on reduced tax rates and advance payments for SMEs
The reduced income tax rates take effect on 1 January 2025, and the reduced PPM rates apply from August 2025 to December 2027. Chile’s Tax Administration (SII) has published Circular SII No. 53-2025 on its website on 3 September 2025, outlining
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Malta to introduce 15% minimum tax for MNEs
Malta imposes a 15% final tax on large multinationals under new regulations. Malta’s government has issued Legal Notice 188 of 2025, titled the Final Income Tax Without Imputation Regulations, 2025, under Article 22B of the Income Tax Act on 2
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Romania gazettes ordinance amending global minimum tax rules
The Ordinance updates Law No. 431/2023 to implement the Pillar 2 global minimum tax under EU Directive 2022/2523. Romania has published Ordinance No. 21 of 28 August 2025 in the Official Gazette on 29 August 2025. Government Ordinance No.
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Ireland: Irish Revenue releases Pillar 2 Registration guidance
The guidance offers comprehensive instructions on how to register for Pillar 2 taxes. Irish Revenue has released eBrief No. 170/25 on Tax and Duty Manual Part 04A-01-01A on 5 September 2025, providing comprehensive guidance on the registration
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