Posts by: RF Report


France: ANIA condemns sugar levy on sweetened drinks, ultra-processed foods

The French food industry association, Association Nationale des Industries Alimentaires (ANIA) has condemned a proposal in the government’s 2027 budget to extend the sugar levy on sweetened drinks to ultra-processed foods, saying the plan is “a sham”. The measure aims to raise EUR 300 million. ANIA chairman Jean-Francois Loiseau made the remarks on the sidelines...

Netherlands proposes adjustments to individual taxation in Tax Plan 2027

The Dutch government published a policy letter from the State Secretary for Finance, Minister of Finance, and Prime Minister to the House of Representatives outlining key adjustments to the Tax Plan 2027 on individual taxation. Key measures include accelerating the transition to a capital gains tax within box 3 by 2028, alongside a temporary reduction...

Serbia: National Assembly adopts amendments to personal income tax rules

Serbia’s National Assembly has adopted the Law on Amendments and Additions to the Personal Income Tax Law, raising the monthly non-taxable amount for salary tax from RSD 34,221 to RSD 37,369 for full-time employees. Part-time workers receive a deduction in proportion to their working hours. Where employment is split between two or more employers, each...

Czech Republic, Gabon initials new income tax treaty

The Czech Republic and Gabon have concluded negotiations and initialled a new income tax treaty on 1 October 2026. This follows officials from the Czech Republic and Gabon resuming negotiations for a new income tax treaty on 18 February 2025. The first round of negotiations continued through 21 February 2025. The proposed treaty aims to...

Botswana, Mozambique sign amending protocol to income tax treaty

Botswana and Mozambique signed an amending protocol to the 2009 income tax treaty between the two countries on 28 September 2026, according to a post by the Botswana Presidency. The treaty was signed on 27 February 2009 but has not yet entered into force. The treaty and the protocol will take effect following the exchange...

EU Commission opens tax infringement proceedings against Germany, Estonia, Latvia, Lithuania, Hungary, Romania, Italy, Ireland, Czech Republic

The European Commission has published its October 2026 Infringements Package, which includes several tax-related infringement proceedings concerning EU Member States. Commission calls on Germany, Estonia, Latvia, Lithuania and Hungary to enact effective, proportionate and dissuasive penalties applicable to violations of rules set by the Directive on Administrative Cooperation in tax matters The European Commission has...

Bulgaria consults ViDA-aligned VAT rules and e-invoicing

Bulgaria’s Ministry of Finance opened a public consultation on 23 September 2026 on the Draft Law on Amendments to the Value Added Tax Law. The draft brings parts of the VAT in the Digital Age (ViDA) package, under Council Directive (EU) 2025/516, into national law and prepares VAT administration for the euro. Most changes would...

Vietnam extends fuel tax relief measures until end of 2026

Vietnam’s government has extended its package of fuel tax relief measures to 31 December 2026, saying the move will help keep the domestic market steady while supply worries linger because of the war in the Middle East. Under a resolution, signed on 30 September 2026, the reduced import duties on gasoline, diesel fuel, fuel oil,...

Taiwan clarifies how heirs should declare mortgage-secured claims in estate tax returns

Taiwan’s National Taxation Bureau of the Central Area, under the Ministry of Finance, has stated that where a decedent left a claim secured by a mortgage, the heirs should include the actual outstanding amount of that claim in the estate tax return, according to a release dated 30 September 2026. The Bureau explained that a...

France submits 2027 social security finance bill to National Assembly

The French government presented the Social Security Finance Bill for 2027 to the National Assembly on 1 October 2026 for debate. It contains no major tax provisions, except for a new levy on certain processed and packaged products containing added sugars and additives, aimed at combating obesity and chronic diseases. The Bill aims to reduce...