Belgium gazettes electronic form for GIR notification
Belgium published the Royal Decree of 22 June 2026 in the Official Gazette on 29 June 2026, entering into force on the same day, establishing the procedure for submitting the GloBE Information Return (GIR). It adopts the standard GIR form under
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Belgium consults draft undertaxed payments rule (UTPR) top-up tax return for 2025
Belgium has launched a public consultation on a draft undertaxed payments rule (UTPR) top-up tax form and related explanatory guidance for the 2025 tax year. UTPR explanatory guidance Issued by the Federal Public Service Finance, the official
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Belgium gazettes decree on QDMTT, IIR return forms for 2025 assessment year
Belgium’s Ministry of Finance has gazetted Royal Decrees establishing the return forms for both the Qualified Domestic Minimum Top-Up Tax (QDMTT) and the Income Inclusion Rule (IIR) for the 2025 assessment year. Both Royal Decrees of 5 June 2026
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Spain: Tax Agency publishes 2025 corporate tax, non-resident income tax return forms
The Spanish Tax Agency has announced the publication of Order HAC/529/2026 of 7 May 2026 in the Official Gazette on 29 May 2026. The Order approves the forms and filing instructions for Corporate Tax and Non-Resident Income Tax returns for tax
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Malta updates corporate income tax return for 2026 with transfer pricing, new reporting changes
Malta's Commissioner for Revenue has announced that the electronic corporate income tax return for the year of assessment 2026 is now available through its online services. The supplemental document for Fiscal Units is also available for
See MoreBelgium e-filing system now available for 2025 corporate tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Biztax electronic filing platform on 30 April 2026, enabling companies to submit corporate income tax returns for the 2025 income period. Companies with fiscal years ending between
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Romania updates tax reporting procedures, introduces framework for new energy sector solidarity contribution
Romania’s National Agency for Fiscal Administration (ANAF) has proposed an administrative reform on 17 April 2026 to implement reporting requirements for a newly established solidarity contribution. This reform is driven by Government
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Qatar: GTA extends tax return submission deadline for the 2025 tax year
Qatar’s General Tax Authority announced, on 22 April 2026, an extension of the deadline for submitting the tax return for the 2025 tax year. The new deadline is set for 30 June 2026. The initiative aims to support taxpayers and enhance tax
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Croatia publishes final revisions to Corporate Income Tax Ordinance
Croatia has published the amendments to the Corporate Income Tax Ordinance in the Official Gazette No. 39/2026 on 15 April 2026. All key changes previously outlined in the draft released for public consultation have been adopted, with only minor
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Taiwan: Ministry of Finance introduces online filing software for FY 2025 returns
Taiwan’s Taipei National Taxation Bureau, Ministry of Finance has announced that the online filing software for the 114th (2025) fiscal year corporate income tax has been available on the Ministry of Finance’s Electronic Filing and Payment
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Finland: Tax authority issues reminder for 2025 corporate tax filing deadline
Finland’s Tax Administration has reminded taxpayers, on 2 April 2026, of the approaching deadline for submitting corporate tax returns for accounting periods ending in December 2025, with filings due by 30 April 2026. A range of entities,
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Hong Kong introduces e-filing of hotel accommodation tax returns
The Hong Kong Inland Revenue Department (IRD) has introduced electronic completion and filing of Hotel Accommodation Tax returns, effective 1 April 2026. In addition to the existing paper returns, starting from 1 April 2026, hotels may choose to
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Italy introduces digital filing system for Pillar Two minimum tax notification, return
The Italian Revenue Agency has introduced new software to facilitate compliance with the Pillar Two global minimum tax framework, marking a significant step in implementing the OECD's international tax reforms. Companies subject to the
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Hong Kong introduces upgraded e-filing for profits tax, implements electronic block extension scheme
The Hong Kong Inland Revenue Department announced the new versions and enhanced features of the electronic filing (e-filing) of profits tax return services and the full adoption of the Electronic Block Extension Scheme on 1 April 2026. In
See MoreHong Kong: IRD releases 2025–26 tax returns for profits, property
The Hong Kong Inland Revenue Department (IRD) has announced the issuance of profits tax, property tax, and employers’ returns for the 2025–26 tax year on 1 April 2026. IRD has issued about 270, 000 profits tax returns, 120, 000 property tax
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France releases form for statement of assessment of the supplementary (top-up) tax
The French tax authority has released the statement of assessment of the supplementary (top-up) tax (Form 2272-SD) and related guidance for reporting supplementary (top-up) tax. The form must be filed by parent or constituent entities subject to the
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Hong Kong: IRD mandates e-filing for 2025/26 Block Extension Scheme, sets extended profits tax deadlines and tighter compliance rules
The Hong Kong Inland Revenue Department (IRD) has issued a Circular Letter to Tax Representatives regarding the Block Extension Scheme for filing 2025/26 tax returns on 19 March 2026. The letter confirms that, as in previous years, the scheme will
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Puerto Rico: Treasury sets e-filing procedure for 2025 corporate income tax return
The Puerto Rico Department of the Treasury has issued Internal Revenue Circular Letter No. 26-06 on 13 March 2026, setting out the procedure for the electronic filing of the Corporate Income Tax Return for tax year 2025. The guidance is issued
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