Ireland updates DAC6 cross-border tax arrangement guidance
Ireland’s Revenue Commissioners published eBrief No. 067/26 on 30 March 2026, updating guidance on the application and operation of DAC6. DAC6 mandates reporting of cross-border tax arrangements showing specific "hallmarks" of potential tax
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Greece joins multilateral competent authority agreement on the exchange of GloBE information (GIR MCAA)Â
Greece joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 18 March 2026, according to an OECD update published on 31 March 2026. The GIR MCAA is a global multilateral agreement developed by
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Cyprus: DAC 8 crypto reporting rules enters into force
The Cyprus Tax Department announced on 2 April 2026Â that the Administrative Cooperation in Taxation Law (Amendment) of 2026 (DAC8) officially entered into force on 1 January 2026, introducing new reporting obligations for cryptocurrency service
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Poland issues 2025 CRS reportable jurisdictions list for financial account information exchange
Poland announced, on 27 March 2026, details the specific nations and territories subject to tax information reporting requirements for the year 2025. The decree facilitates the automated exchange of financial data under the Common Reporting Standard
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Belgium gazettes DAC8 implementation bill for mandating crypto reporting
Belgium has published the legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) in the Official Gazette No. 2026002394 on 1 April 2026. DAC8 provides for the automatic exchange of
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Luxembourg enacts DAC8 crypto reporting rules
Luxembourg has enacted a new law implementing EU Directive 2023/2226 (DAC8) on 27 March 2026, setting out reporting requirements for Crypto-Asset Service Providers (CASPs). The rules take effect from 1 January 2026 and apply to both authorised
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Netherlands: Senate approves DAC8 crypto-asset reporting implementation billÂ
The Netherlands Senate (upper house of the parliament) has adopted a bill on the implementation of the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on crypto-asset reporting, which was
See MoreGreece consults DAC9 Top-up Tax Information Return, DAC8 crypto-asset reporting
The Greek Ministry of Finance (MoF) has launched a public consultation on a draft bill aimed at modernising administrative cooperation in taxation and implementing recent European Union directives on 29 March 2026, after which it is expected to
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Austria updates CRS participating, reportable jurisdiction lists
Austria has updated the lists of participating and reportable jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS), as published in the Federal Law Gazette (BGBl. II 64/2026) on 20 March
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Ukraine approves digital platform reporting rules, VAT on international parcels, new individual tax rate
Ukraine's Cabinet of Ministers approved three draft laws on 30 March 2026, introducing significant tax reforms. These changes aim to bring shadow economy activities into the formal sector, create fair competition, and generate revenue for post-war
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Lithuania: VMI issues draft amendments for crypto-asset reporting rules under DAC8
Lithuania's State Tax Inspectorate (VMI) published on 24 March 2026 draft amendments to the rules on reporting information about reportable crypto-asset users, aligning with the Amending Directive to the 2011 Directive on Administrative Cooperation
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Germany: MOF publishes draft bill for the ratification of 2024 CRS MCAA addendum
Germany’s Ministry of Finance has published a draft bill on 24 March 2026 for the ratification of the 2024 Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA). The
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Hong Kong: IRD gazettes Automatic Exchange of Information Amendment Bill 2026
The Hong Kong Inland Revenue Department (IRD) has announced on 25 March 2026 that the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026Â has been published in the Gazette on 27 March 2026, with its first reading in the
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France issues GloBE payment notice for 2026
France has issued the GloBE payment notice that multinational enterprises liable for top-up tax under the GloBE Pillar Two rules must submit for the first time in 2026. All companies belonging to a group within the scope of Pillar Two rules must
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Germany: MoF publishes draft bills for crypto, digital platform tax reporting
The German Ministry of Finance ( MoF) published draft bills on 24 March 2026 to ratify three international agreements aimed at strengthening tax transparency. The bills cover the CARF MCAA for crypto-asset reporting, the DPI MCAA for income from
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Austria: MoF updates jurisdictions list for CRS automatic exchange of information
Austria’s Ministry of Finance published an ordinance on 20 (MoF) March 2026 updating the lists of participating and reportable jurisdictions for the automatic sharing of financial account details under the Common Reporting Standard (CRS). The
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Poland publishes regulations on DAC8 guarantee deposits for crypto-asset operators
Poland has issued an executive regulation under the amendment to the Law on the Exchange of Tax Information with Other Countries, primarily incorporating into domestic legislation the provisions of the Amending Directive to the 2011 Directive on
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Switzerland: National Council approves OECD GloBE information exchange
Switzerland’s National Council has approved the OECD’s Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) during its spring session, which ended on 20 March 2026. Switzerland signed the agreement in
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