Portugal has published Ordinance No. 352/2024/1 23 December 2024, which regulates the tax incentive for scientific research and innovation (IFICI) included in the 2024 Budget Law. The Ordinance entered into force on 24 December 2024. The

Portugal’s Official Gazette published Law No. 45-A/2023 on 31 December 2024, which approves the Budget for 2025. Effective from 1 January 2025, the standard corporate tax rate decreased from 21% to 20%, and reduced the rate for SMEs on the first

Portugal has announced the postponement of mandatory submission of the Standard Audit File for Tax (SAF-T), which was initially scheduled for 2026. The new deadline has been pushed to 2027 following the approval of the state budget, allowing

The Swiss Federal Tax Administration announced that Switzerland and France have signed an agreement which extends the current tax framework for cross-border teleworkers on 17 December 2024.This agreement allows individuals working across borders to

The Swiss Upper House of Parliament (the Swiss Council of States) approved the ratification of the income tax treaties with Angola and Jordan on 9 December 2024. Earlier, the Swiss Federal Council announced the dispatch of the approval of a

Switzerland's Council of States approved protocols amending income and capital tax treaties with Germany and Serbia on 9 December 2024. Earlier, the Swiss Federal Council announced that it had adopted the dispatch on the protocol of amendment to