Spain has published the Royal Decree-Law 10/2024 of December 23, 2024 in the Official Gazette on 24 December 2024, establishing a temporary energy levy which targets major energy companies in 2025. The levy is set at 1.2% on the net turnover from

Spain has published Law No. 7/2024, on 20 December 2024, in the Official Gazette establishing the implementation of the Pillar Two global minimum tax in line with Council Directive (EU) 2022/2523 of 14 December 2022. Earlier, Spain’s Council of

The Finnish tax authority has published an overview of the changes to taxation in 2025, which includes amendments introduced for the upcoming tax year. Earlier, Finland’s ​Parliament has approved the 2025 budget on 20 December

Finland’s parliament has passed amendments to the Minimum Tax Act. The Act is amended to incorporate the latest OECD guidance on Pillar Two rules. The key changes include clarifying certain provisions of the law, simplifying minimum tax

Finland’s ​Parliament has approved the 2025 budget on 20 December 2025. The Finance Committee's proposal for the state budget for 2025 is approximately EUR 89.2 billion, which is about EUR 1.3 billion more than the actual budget for 2024. The

Spain's General Directorate of Taxes has launched a public consultation on draft regulations designed to implement a complementary tax ensuring a global minimum tax for multinational enterprises (MNEs) and large domestic groups on 3 December