DTA between Spain and Germany will enter into force

Spain has published Order HAC/623/2026 of 12 June 2026 in the Official State Gazette (BOE) on 23 June 2026, introducing amendments to several Non-Resident Income Tax returns and related filing procedures. The Order updates: Form 210 –

Spain has updated its list of non-cooperative jurisdictions and harmful tax regimes following the publication of Order HAC/649/2026 in the Official Gazette on 27 June 2026. The order amends the list established under Order HFP/115/2023 to reflect

The German Federal Central Tax Office (BZSt) has announced the publication of the final list of participating jurisdictions for the automatic exchange of financial account information under the Common Reporting Standard (CRS) for the 2026 reporting

The German Federal Council (Bundesrat) approved the Ninth Act Amending Provisions in Tax Consultancy Law and Tax Law on 11 June 2026. The legislation introduces a broad package of administrative, procedural and substantive tax measures designed

Germany’s Ministry of Finance has published updated administrative principles on the concept and establishment of permanent establishments (PEs) under domestic and international tax law, providing detailed guidance for both resident and

The US Trade Representative Jamieson Greer initiated an investigation under Section 301 of the Trade Act of 1974 against Germany on 18 June 2026.  This investigation will seek to determine whether persistent underpayment for innovative