Posts by: RF Report


Belgium opens tax-on-web portal for 2026 personal income tax returns

Belgium’s Federal Public Service (SPF) Finance has launched its Tax-on-web e-service on 28 April 2026, enabling taxpayers and tax professionals to file personal income tax returns for the 2026 assessment year covering 2025 income. Taxpayers have different submission deadlines depending on their filing method. Those submitting paper returns must file by 30 June 2026, while...

European Commission urges Spain to address discriminatory tax treatment of non-resident workers residing in the country

The European Commission has issued a reasoned opinion urging Spain to end the discriminatory taxation of non-resident taxpayers who work and habitually reside in the country, as outlined in its April 2026 infringements package published on 28 April 2026, Commission calls on Spain to put an end to discriminatory taxation of non-resident taxpayers working and...

Poland to update VAT rules under EU Digital Age Directive 

Poland is preparing major amendments to its VAT legislation to comply with EU Directive 2025/516, which modernises tax rules for digital commerce. The changes, managed under project UC147, aim to resolve practical issues that have emerged since e-commerce VAT reforms took effect on 1 July 2021. The reforms aim to create a more coherent and...

Barbados, Venezuela agree to update 1998 tax treaty

Barbados and Venezuela have agreed to update their 1998 Double Taxation Agreement following high-level discussions held on 26–27 April 2026 during an official visit to Bridgetown by Venezuela’s Acting President, Delcy Rodríguez. The revision forms part of efforts to modernise bilateral economic relations and bring the treaty into line with current international tax standards, including...

Lithuania gazettes law ratifying income tax treaty with Pakistan

Lithuania published Law No. XV-818 of 16 April 2026 in the Official Gazette on 29 April 2026, approving the ratification of the income tax treaty with Pakistan. The law represents the formal legislative step required to bring the agreement into force under domestic law. The treaty, signed on 23 September 2025, is designed to prevent...

Australia: ATO reminds taxable not-for-profits of upcoming income tax return lodgment deadline

The Australian Taxation Office (ATO) has reminded taxpayers that the tax return due date for taxable not-for-profit organisations is 15 May 2026, relating to the 2024–25 income year ending 30 June 2025. This announcement was made on 24 April 2026. Not-for-profit (NFP) organisations fall into three main categories for tax purposes: charities, NFPs that self-assess...

OECD releases peer review reports on tax transparency for eight jurisdictions

The OECD has published new peer review reports on transparency and exchange of information on request for tax purposes covering Belize, Cambodia, El Salvador, Gabon, Guinea, Montserrat, Niue, and Vanuatu. This announcement was made on 29 April 2026. The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) has published eight...

Hungary referred to EU Court over contested retail tax regime on foreign retailers

The European Commission announced on 28 April 2026 that it has decided to refer Hungary to the Court of Justice of the European Union for failing to bring its retail tax regime in line with the freedom of establishment guaranteed by Articles 49 and 54 of the Treaty on the Functioning of the European Union....

Ireland: Revenue updates ILP tax guidance under Finance Act 2025

Irish Revenue has issued eBrief No. 87/2026 on 29 April 2026, providing updated guidance on the tax treatment of Investment Limited Partnerships (ILPs). The update is set out in the newly created Tax and Duty Manual (TDM) Part 27-01a-04. ILPs are regulated investment fund structures formed under a contract between general partners, with unlimited liability,...

France expands list of CbC reporting partner jurisdictions

France has published a Ministerial Order on 24 April 2026, published in Official Journal No. 0099 of 26 April 2026, updating the list of jurisdictions that meet the conditions for exemption from local filing under its country-by-country (CbC) reporting framework. The update amends the existing rules set out in the Decree of 6 July 2017...