The Cyprus tax department issued Circular 3/2025 on 8 April 2025 to clarify value added tax (VAT) rules for unredeemed expired vouchers. The Circular focuses on single-purpose and multi-purpose vouchers. Single-purpose vouchers: VAT on

Spain’s tax agency has published the Royal Decree 253/2025 in the Official State Gazette (BOE) on 1 April 2025. The Decree brings substantial reforms to tax reporting obligations within the financial sector. The changes update the RGAT

Spain’s tax agency has published the Royal Decree 254/2025 in the Official State Gazette (BOE) on 2 April 2025. This Decree amends Royal Decree 1007/2023 of 5 December 2024, which sets the requirements for computer systems and programs used in

The Netherlands Council of Ministers has authorised the Minister of Foreign Affairs to sign an income tax treaty with Cyprus on behalf of Curacao on 4 April 2025. The DTA seeks to eliminate double taxation on income and prevent tax evasion or

Spain’s Catalan government passed Decree-Law 5/2025 on 25 March 2025. The Decree was later published in the Official Gazette on 26 March 2025. This Decree-Law adopted various measures regarding taxes, personnel expenses, and other

Cyprus’ Commissioner of Taxation published Circular 2/2025 on 24 March 2025,  outlining guidelines for rental property owners who haven't opted to exempt their property from VAT. The circular is valid until 31 December 2025. In Cyprus, renting