Ireland, Jersey tax treaty protocol enters into force
The amending protocol to the 2009 tax treaty between Ireland and Jersey came into effect on 16 May 2025. The protocol was signed on 23 November 2023. The protocol updates the preamble to include not only the intention to eliminate double taxation
See More
Denmark to cut VAT on food or exempt fruit, vegetables from 2028
The Danish government has agreed on a framework to reduce living costs, including food prices, by allocating DKK 6 billion annually from 2028. The funds will be used either to lower VAT on all food products or to provide a VAT exemption for fruit
See More
Ukraine: National Bank lowers key policy rate
The National Bank of Ukraine (NBU) has reduced its key policy rate from 15.5% to 15%, effective 30 January 2026, marking the start of a monetary easing cycle. This announcement was made on 29 January 2025. The move reflects a steady decline in
See More
Poland launches national e-invoice system (KSeF 2.0)
Poland’s Ministry of Finance announced that it has launched the national e-invoice system (KSeF 2.0) on 1 February 2026. Since launch, more than 50,000 invoices have already been submitted to the system. Poland’s Minister of Finance and
See More
EU launches infringement procedures against member states over DAC8, DAC9 transposition
The European Commission issued formal notices to 12 Member States for not fully implementing Directive (EU) 2023/2226 (DAC8) on crypto-asset information exchange, and to 10 Member States for incomplete transposition of Directive (EU) 2025/872 (DAC9)
See More
Latvia introduces controlled transactions report to streamline transfer pricing compliance
Latvia has significantly reshaped its transfer pricing compliance framework from 1 January 2026, following amendments to the Law “On Taxes and Fees” adopted at the end of 2025. The changes are designed to modernise reporting requirements, reduce
See More
Ireland: Revenue updates guidance on residential zoned land tax
The Irish Revenue has issued eBrief No. 024/26 on 29 January 2026, updating Tax and Duty Manual Part 22A-01-01 with guidance on the Residential Zoned Land Tax (RZLT). The update reflects amendments introduced under the Finance Act 2025. Key
See More
Malta: Tax and Customs Administration clarifies VAT for taxi operators using ride-hailing platforms
The Malta Tax and Customs Administration has issued an explanatory note on 26 January 2026, outlining the Value Added Tax (VAT) obligations for taxi operators using online ride-hailing platforms. The explanatory note clarifies VAT treatment for
See More
Italy to raise small parcel tax to EU level
Italy plans to align its levy on low-value packages with a EUR 3 EU duty, which will become effective on 1 July 2026, Economy Minister Giancarlo Giorgetti said on 29 January 2026. The move targets inexpensive e-commerce imports, especially from
See More
Slovenia to ratify multilateral GloBE tax info exchange
The Slovenian Ministry of Foreign and European Affairs announced on 27 January 2026 that it has submitted a draft regulation to the National Assembly to ratify the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base
See More
Luxembourg: Tax Authority publishes 2025 EUR reference exchange rates
The Luxembourg Administration of Direct Tax has issued Circular L.G.-A No. 60bis/11 on 27 January 2026, providing the reference exchange rates of the euro for the year 2025. The rates, which include both year-end (31 December 2025) and annual
See More
Sweden proposes withholding tax exemption on dividends paid to certain foreign states
The Swedish Ministry of Finance has released a proposal on 27 January 2026, introducing a withholding tax exemption for dividends paid to foreign governments and foreign entities equivalent to Swedish regions, municipalities, or municipal
See More
France: Tax Authority updates deductible interest rates for shareholder loans
The French tax authorities have published updated interest rates (BOI-BIC-CHG-50-50-30), on 28 January 2026, that determine the deductibility of interest payments made by companies to their shareholders. In accordance with the provisions of the
See More
Poland proposes new digital services tax legislation
Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST). First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of
See More
Netherlands: Government pushes for upper house approval of DAC8 crypto-asset reporting, information-exchange legislation
The Netherlands State Secretary for Finance published Letter No. 2026-0000019577 on the Ministry of Finance’s website on 28 January 2026, urging the upper house of parliament to swiftly approve the bill implementing the Amending Directive to the
See More
Romania amends D100 tax declaration form
Romania has published Order No. 57/2026 in the Official Gazette No. 55 on 23 January 2026, amending the D100 tax declaration form originally introduced under Order No. 587/2016 by the President of Romania’s tax authority, the National Agency for
See More
Belgium updates Local File form, clarifies use of ‘Termination of CBC notification obligation’
Belgium’s Federal Public Service (SPF) Finance has released a BEPS13 News update detailing the new Local File form issued in December 2025 and providing guidance on using the “Termination of notification obligation” for CbC filings
See More
Austria, Oman sign income and capital tax treaty
Austria and Oman signed an income and capital tax treaty on 28 January 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The treaty will enter into force after the exchange of ratification
See More