Monday, April 27, 2026
Lithuania’s tax authority, the State Tax Inspectorate (VMI) announced on 17 December 2025 that companies producing or importing non-alcoholic sweetened beverages or their concentrates from other EU countries must register as excise duty payers with the VMI from 1 January 2026. Registration can be done by email at vmi@vmi.lt. Who Needs to Register: Beverages with...
Finland’s parliament concluded its deliberations and voting on the 2026 Budget on 19 December 2025. The key tax measures, including the reduced corporate tax rates and the 2026 income tax schedule, have been adopted. The single reading of the 2026 Budget began with a general debate on the full budget proposal on 15 December 2025...
The Northern Taiwan National Taxation Bureau of the Ministry of Finance stated that, in line with international anti-tax avoidance trends and to maintain tax fairness, Taiwan’s Controlled Foreign Corporation (CFC) regime has been implemented starting from fiscal year 2023. When profit-seeking enterprises file their 2024 income tax returns, if they fall within the scope of...
Irish Revenue has issued Revenue eBrief No. 244/25 on 18 December 2025, announcing updates to Tax and Duty Manual Part 04A-01-01A (Guidance on Pillar 2– Registration), including an extension to the Pillar 2 tax registration deadline for certain in-scope entities. Under the update, for in-scope entities whose first fiscal year ends in 2024, the Pillar...
Luxembourg has issued the Law of 17 December 2025 in the Official Gazette on 18 December 2025, approving the ratification of protocol to its 1996 income and capital tax treaty with Vietnam. The protocol, signed on 4 May 2023, updates provisions on information exchange to align with OECD standards. The agreement will take effect after...
Denmark’s Parliament has passed two bills introducing tax measures to support electric vehicles (EVs), taking effect on 1 January 2026. Bill L 79 A delays the increase in registration tax for zero-emission vehicles. The tax-free threshold remains at DKK 419,300 in 2026, and the effective registration tax rate stays at 60%. The gradual increase in...
Slovenia’s Ministry of Finance has published the Regulations on personal income tax for 2026, establishing new brackets and relief measures. Progressive tax rates The progressive tax rates will apply to annual income as follows: Annual income (EUR) Tax rate Up to 9,721.43 16% 9,721.43 – 28,592.44 26% 28,592.44 – 57,184.88 33% 57,184.88 – 82,346.23 39%...
The OECD has issued new frequently asked questions (FAQs) on 18 December 2025 to enhance tax transparency and support the effective application of the Common Reporting Standard (CRS) and the Crypto-Asset Reporting Framework (CARF). The updated guidance forms part of the OECD’s ongoing work to promote international tax cooperation, improve reporting consistency and address practical...
Chile’s tax authority (Servicio de Impuestos Internos – SII) has issued Circular No. 67 of 10 December 2025, confirming the Second Category Income Tax values and calculation tables to be applied in January 2026. The guidance, which marks the start of the 2026 fiscal period, sets out updated tax brackets and rates for individuals subject...
Belgium’s Federal Public Service (FPS) Finance has postponed the filing deadline for the Country-by-Country (CbC) notification (275.CBC.NOT) for financial years closing on 31 December 2025. Under the extension, taxpayers now have until 28 February 2026 to submit the notification. FPS Finance said the extension is intended to address technical difficulties encountered during the transition to...