Finland issues guidance on Pillar 2 effective tax rate, top-up tax calculations
Finland’s tax administration has published new guidance on 20 January 2026 on the minimum taxation of large groups under the Pillar 2 global minimum tax framework. The guidance provides detailed explanations on the calculation of the effective
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Estonia: Parliament reviews bill to implement DAC8 crypto-asset reporting
Estonia’s parliament is reviewing draft Bill 795 SE, submitted on 19 January 2026, which seeks to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8). The bill introduces new reporting and due diligence requirements for
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France: Government publishes list of approved e-invoicing platforms
The French government has published a list of the first 101 platforms approved for use under the country’s electronic invoicing (e-invoicing) and electronic reporting reform. The list, issued on 16 January 2026 by the Directorate General of Public
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Cyprus Presidency outlines taxation priorities
The Cyprus presidency presented its work programme for the first half of 2026 at the EU Economic and Financial Affairs Council (ECOFIN) meeting on 20 January, outlining its taxation priorities. The Presidency will continue efforts to combat tax
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Bulgaria: National Assembly considers tax incentives for electric vehicles, R&D
Bulgaria’s National Assembly is reviewing a draft law amending and supplementing the Corporate Income Tax Act, submitted on 13 January 2026. The proposal introduces tax measures aimed at promoting electric mobility and research and development
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EU and Mercosur sign strategic partnership, interim trade agreement
The EU and Mercosur have signed a Partnership Agreement and an Interim Trade Agreement. The deal is set to boost EU exports by nearly 39%, strengthen economic and geopolitical ties, advance sustainability commitments, and protect sensitive sectors
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Hong Kong, Slovenia to negotiate for tax treaty
Hong Kong’s Inland Revenue Department announced that officials from Hong Kong and Slovenia will meet for the first round of negotiations on an income tax treaty from 26 to 30 January 2026. If an agreement is reached, it will prevent double
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Poland reduces interest rates on tax arrears
Poland’s Ministry of Finance and Economy has announced reduced interest rates on overdue tax payments, effective immediately, according to the Tax Ordinance Act. Under the new regulation, three different interest rates will apply depending on
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Netherlands: Supreme Court strikes down higher tax interest rate for corporations
The Dutch Supreme Court ruled on 16 January 2026 that the higher tax interest rate for corporate taxpayers, set by the Tax and Recovery Interest Decree, is invalid. The court found it unfairly singles out companies by imposing a heavier burden than
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Belgium bans import of certain Russian petroleum products from third countries
Belgium’s Federal Public Service Finance (SPF Finances) announced, on 19 January 2026, that it will ban the import of certain petroleum products made in third countries from Russian-origin crude oil, effective 21 January 2026. The measure is
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Vietnam: Government issues decree regulating new corporate income tax law
The Government of Vietnam has issued Decree No. 320/2025/ND-CP on 15 December 2025, regulating the implementation of the Law on Corporate Income Tax 2025 (Law No. 67/2025/QH15), which entered into force on 1 October 2025. The Decree relates to
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Ireland: Revenue updates 2024 income tax return form guidance
Irish Revenue has published eBrief No. 015/26 on 19 January 2026, announcing updates to Tax and Duty Manual (TDM) Part 38-01-04I relating to the Income tax return form 2024. The manual has been amended to include a clarification at paragraph 4.2,
See MoreIreland: Revenue updates guidance on enhanced construction expenditure deduction
Irish Revenue has published eBrief No. 013/26 on 16 January 2026, providing updated guidance on the enhanced deduction for qualifying construction expenses introduced under the Finance Act 2025. A new Tax and Duty Manual (TDM) Part 04-06-27 –
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Sweden: MoF weighs new R&D tax incentives to boost investment
Sweden’s Minister of Finance (MoF) has received the final report from the Inquiry Officer evaluating the country’s research and development (R&D) tax incentive system on 19 January 2026 outlining two alternative approaches aimed at
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Poland confirms phased rollout of mandatory KSeF e-invoicing from February 2026
Poland is preparing to roll out its National e-Invoicing System (KSeF), a digital platform for issuing, sending, receiving, and storing structured invoices. The Ministry of Finance and the National Revenue Administration (KAS) outlined the
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Czech Republic, Mauritius conclude tax treaty talks
Officials from the Czech Republic and Mauritius finalised negotiations by initialling an income tax treaty on 16 January 2026, This agreement aims to prevent double taxation and reduce the risk of tax evasion. It will take effect only after it
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Luxembourg: Government Council updates CbC reporting jurisdiction list
Luxembourg’s Government Council chaired by Prime Minister Luc Frieden, met on 16 January 2026 to review international, European, economic, social and financial policy matters and to adopt a series of legislative and regulatory measures. Among
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Italy: Tax Authorities updates annual VAT return forms
The Italian tax authorities have released the 2026 annual VAT return forms, Modello IVA 2026 and the simplified IVA BASE 2026, together with their official instructions for the 2025 tax year. The forms are available electronically on the Agenzia
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