Finland: Parliament ratifies DTA with Portugal

Finland will formally suspend its income tax treaty with Russia effective 1 July 2026, aligning with Russia's August 2023 decision to suspend reciprocal application. Up until now, Finland maintained the treaty unilaterally despite the lack of mutual

Portugal has granted a further extension for the submission of the periodic corporate income tax return (Form 22) and the corresponding payment for the 2025 tax period, moving the deadline from 19 June to 30 June 2026. The extension was announced

The French Official Gazette on 16 June published Law No. 2026-510, which authorises the ratification of the income tax treaty and protocol with Finland. The treaty was signed on 4 April 2023 and the amending protocol was signed on 22 May 2023.

Finland’s Ministry of Finance has announced that the government has submitted a proposal on 11 June 2026 to Parliament to amend the Income Tax Act. The changes concerning individuals are intended to take effect retroactively from the beginning of

Portugal has published Ordinance No. 255/2026/1 in the Official Gazette on 12 June 2026, approving the official GloBE Information Return (GIR) for the country's global minimum tax regime. The ordinance adopts the standardised GIR form and

Portugal's Tax and Customs Authority has published Order No. 76/2026-XXV of 3 June 2026, extending the deadline for submitting the GloBE Information Return (GIR) and the top-up tax settlement required under Article 45(1)(b) and (c) of Law No.