Ireland enacts Finance Act 2025, enhances R&D tax credits
Ireland has enacted the Finance Act 2025, following its approval by parliament on 23 December 2025, delivering a wide-ranging package of tax measures that include enhanced corporation tax reliefs for construction and the creative industries, an
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Germany: Federal Ministry of Finance updates status of tax treaties, negotiations
The German Federal Ministry of Finance has released its latest overview of tax treaties and related agreements, providing a snapshot of the country’s international tax relations as of 1 January 2026. The report details ongoing negotiations,
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Portugal: Government updates withholding tax rates for 2026
The Portuguese government has set new monthly withholding tax rates for employment and pension income in mainland Portugal for 2026 through Order No. 233-A/2026, issued on 6 January 2026. The changes reflect updates introduced in the 2026 State
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Latvia: Parliament revises capitalisation rules, introduces individual-owned company tax relief
Latvia has published Amendments to the Corporate Income Tax Law on 18 December 2025, which were approved on 3 December 2025, introducing new provisions affecting port authorities, taxpayers composed only of natural persons, and interest payments on
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Czech Republic, Mauritius holds second round of tax treaty talks
Officials from the Czech Republic and Mauritius are meeting for the second round of talks on a potential income tax treaty from 13 to 16 January 2026. If an agreement is reached it will prevent double taxation and fiscal evasion between the two
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Belgium: Government proposes DAC8 crypto-asset framework rules
The government has presented the bill No. 56 1249/001 of 17 December 2025 to parliament on 9 January 2026 to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). Set to take effect retroactively
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European Commission confirms application of side-by-side arrangement under the Pillar 2 Directive
The European Commission, in a notice on 12 January 2026, acknowledged the Side-by-Side arrangement on Safe Harbours and confirmed its application within the framework of Council Directive (EU) 2022/2523 (Pillar 2 Directive). Under Article 32 of
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Hungary updates transfer pricing documentation framework
Hungary has adopted revised transfer pricing documentation rules under Decree No. 45/2025, published in the Official Gazette on 23 December 2025. The revised rules will require taxpayers to reassess their compliance approach ahead of the 2026
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Tax treaty between Estonia, Liechtenstein enters into force
Estonia’s Ministry of Finance has confirmed that the income and capital tax treaty between Estonia and Liechtenstein entered into force on 26 December 2025. Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent
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Greece: AADE introduces special VAT regime for non-established EU businesses
Greece’s Independent Authority for Public Revenue (AADE) has issued a decision establishing the framework for a special VAT regime for businesses based in other European Union (EU) Member States. The regime allows non-established enterprises to
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Tax treaty between Gabon, Italy enters into force
The income tax treaty between Gabon and Italy, signed on 28 June 1999, entered into force on 19 December 2025. The agreement applies to Gabon’s corporate tax, flat-rate minimum tax, individual income tax, and tax on income from immovable
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New tax treaty between Romania, UK enters into force
A new income and capital tax treaty between Romania and the UK, signed on 13 November 2024, entered into force on 22 December 2025, replacing the 1975 treaty. The agreement covers Romanian income and profit taxes, as well as UK income tax,
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Cyprus lowers VAT on educational construction, includes labour and materials
Cyprus has implemented a 5% VAT rate for the construction and renovation of buildings used for VAT-exempt educational purposes, covering both labour and materials under Decree No. 364/2025. This applies to public schools, registered private
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Ireland: MOF introduces corporation tax relief for unscripted productions
The Irish Ministry of Finance (MOF) has introduced a new corporation tax relief aimed at supporting the unscripted production sector, marking the first tax incentive in Europe dedicated exclusively to unscripted programming. Tánaiste and
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Ireland: Revenue updates TDM on Pillar 2 global minimum tax for multinationals, large domestic groups
Irish Revenue has published eBrief No. 010/26 on 8 January 2026, providing updates to Tax and Duty Manual (TDM) Part 04A-01-02 on the Global Minimum Level of Taxation for multinational enterprise groups and large domestic groups in the EU, covering
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Luxembourg: Tax Authority publishes Pillar 2 online filing guidance
The Luxembourg Administration of Direct Tax has issued guidance on Pillar 2 global minimum tax filings, covering registration and submission of Global Information Returns (GIR) and Supplementary tax returns. The guidance includes links to XML
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Cyprus: MoF endorses Pillar 2 side-by-side framework
The Cyprus Minister of Finance issued a statement on 8 January 2026 regarding the Side-by-Side (SbS) arrangement for the Pillar 2 global minimum tax, recently endorsed by the BEPS Inclusive Framework. The release highlights that, under Council
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Greece: AADE extends VAT reductions to small Aegean, Dodecanese Islands
Greece’s Independent Authority for Public Revenue (AADE) has announced, in Circular E.2113/2025, that from 1 January 2026, reduced VAT rates will apply to islands in the North Aegean, the Evros Regional Unit (Samothraki), and the Dodecanese with
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