Germany’s Federal Ministry of Finance (BMF) has updated its letter on 23 December 2024 regarding tax relief for energy-related measures in residential buildings to include a uniform certificate for all eligible measures. The German Income Tax

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

The German Federal Council (Bundesrat) approved an updated decree listing states and territories considered non-cooperative in addressing tax avoidance and unfair tax competition on 20 December 2024. The list aligns with the one published in the

The German Federal Government notified the Republic of Belarus on 30 December 2024, that the agreement between the Federal Republic of Germany and the Republic of Belarus on the avoidance of double taxation concerning income and wealth taxes, dated

The German Federal Council (Bundesrat) approved the updated version of the bill aimed at further developing tax law and adjusting the income tax brackets on 20 December 2024. It will enter into force after publication in the Official Gazette. The

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