Tuesday, March 17, 2026
The Spanish Tax Agency has introduced new tax measures under Royal Decree-Law 16/2025 of 23 December 2025, published in the Official State Gazette on 24 December. The decree aims to support socially vulnerable groups and implement urgent tax and social security measures. It includes updates and extensions to personal income tax rules, along with selected...
The Korea (Rep)’s Ministry of Economy and Finance announced tax support measures for domestic investment and foreign exchange (FX) stability, aimed at promoting the revitalisation of the domestic capital market and addressing structural supply-demand imbalances in the FX market on 24 December 2025. As overseas investments by individual investors have increased sharply in recent years,...
Taiwan’s Ministry of Finance (MOF) announced, on 24 December 2025, amendments to Article 2-1 and Article 2-2 of the Standards for the Exemption of Penalties for Misconduct in Taxation Affairs, along with updates to the Reference Table for Fines and Multiples of Punishments under Article 46-1 of the Tax Collection Act. The changes aim to...
Uruguay’s General Tax Directorate (Dirección General Impositiva – DGI) has issued Resolution No. 2284/025, establishing the official due date schedules for the filing of tax returns and payment of taxes administered by the DGI for the period January–December 2026. The resolution was enacted on 18 December 2025 and published on 19 December 2025, with the...
The South African Revenue Service (SARS) has released an informal guidance document on 19 December 2025, outlining the registration and notification procedures for the Global Minimum Tax (GMT). As part of South Africa’s implementation of the Global Anti-Base Erosion (GloBE) framework, SARS will launch GMT registration and notification via its eFiling platform. The informal guide...
Norway’s Council of State has approved Act No. 123 of 22 December 2025 (Prop. 1 LS 2025–2026) amending the Supplementary Tax Act, which establishes the country’s Pillar 2 minimum tax framework for groups meeting the EUR 750 million consolidated revenue threshold. The proposed amendments in Prop. 1 LS (2025–2026) to the Supplementary Tax Act aim...
Austria has gazetted the Tax Amendment Act 2025 on 23 December 2025, introducing significant changes to the Austrian tax landscape, particularly regarding individual income tax and the global minimum tax (Pillar 2). Pillar 2 updates The updates to the Minimum Taxation Act reflect the ongoing implementation of EU directives (2022/2523 and 2025/872) to ensure a...
The US Treasury Department and the Internal Revenue Service (IRS) issued final regulations in the Federal Register on 18 December 2025, outlining how qualified derivative payments (QDPs) are determined and reported in securities lending transactions for purposes of the base erosion and anti-abuse tax (BEAT) under IRC § 59A, along with related reporting requirements. The...
Finland’s Ministry of Finance issued Notice No. 74/2025 on 31 December 2025, confirming that the Multilateral Competent Authority Agreement under the Crypto-Asset Reporting Framework (CARF MCAA) took effect in Finland starting today, 1 January 2026. Under this agreement, Finland will begin exchanging tax-relevant information on crypto-assets in 2027, covering the 2026 reporting year. The CARF...
Serbia’s Ministry of Finance has announced that the Law on Amendments and Supplements to the Law on Electronic Invoicing was approved on 3 December 2025. A significant change introduced by this update relates to the implementation of preliminary pre-filled VAT returns. These returns, initially approved under an amendment in November 2024 and set to take...