Tuesday, March 17, 2026
The Netherlands tax administration announced on 2 March 2026 that taxpayers can now submit their inheritance and gift tax returns electronically for the 2026 tax year. Taxpayers who receive gifts exceeding certain thresholds must file a return by 1 March 2027. Children receiving more than EUR 6,908 from their parents during 2026 are required to...
The Hong Kong Inland Revenue Department (IRD) has announced that an income and capital tax treaty was signed with Kyrgyzstan on 2 March 2026, marking the first comprehensive tax agreement between the two jurisdictions. Under the agreement, the treaty applies to Hong Kong profits tax, salaries tax, and property tax. On the Kyrgyzstan side, it...
Turkey’s Revenue Administration has released an official guide explaining Provisional Article 67 of the Income Tax Law, which addresses the taxation of financial investments for individual taxpayers. The guide details the treatment of various assets, including stocks, bonds, deposit interest, and participation accounts, and distinguishes between incomes subject to withholding tax and those that are...
Croatia’s government has presented an amendment to the Value Added Tax (VAT) Act on 27 February 2026, extending the 5% reduced VAT rate on key energy products beyond 31 March 2026. Without this extension, energy prices would rise from 1 April 2026, negatively impacting households and businesses. The reduced 5% rate applies to natural gas,...
The Greek Public Revenue Authority (AADE) has issued Decision A. 1046 on 18 February 2026, introducing a specific method for the deduction of input VAT on immovable property used for both deductible and non-deductible activities. The decision covers VAT incurred on the purchase, construction, or improvement of such property. Under the new approach, taxable persons...
The Dutch tax authorities issued guidance clarifying when a permanent establishment (PE) qualifies under the Minimum Tax Act 2024 (WMB 2024) on 26 February 2026, addressing critical questions about the Netherlands’ implementation of the global minimum tax rules. The central issue is whether the source country must actually tax the PE’s income in practice, not...
Ukraine’s Ministry of Finance (MoF) has launched a public consultation, on 24 February 2026, on the Draft Law “On Amendments to the Tax Code of Ukraine regarding the implementation of rules to counter tax avoidance practices that directly affect the functioning of the internal market of the European Union and Ukraine, in accordance with Council...
The Parliament of Montenegro approved the Global Minimum Corporate Tax Law on 27 February 2026, introducing a 15% minimum effective tax rate for large multinational groups operating in the jurisdiction. The legislation aligns Montenegro’s tax framework with the global minimum taxation standards developed under Organisation for Economic Co-operation and Development (OECD) Pillar Two initiative and...
Sweden’s Ministry of Finance (MoF) has launched a public consultation under Memorandum No. Fi2026/00105 on proposed tax incentives for research and development (R&D) personnel costs and its interaction with OECD Pillar Two rules on 24 February 2026. The proposals aim to provide the incentive as either an increased cost deduction or a refundable tax credit,...
Azerbaijan enacted Law No. 355-VIIQD on 23 February 2026, mandating tax registration for non-resident e-commerce operators. Businesses without permanent establishments must register electronically if their annual turnover exceeds USD 10,000 in manat equivalent, with voluntary registration available below this threshold. Registration must be completed within 30 days of crossing the threshold. The law targets platforms...