Ireland: Revenue updates VAT guidance for qualifying apartments under Finance Act 2025
Irish Revenue released eBrief No. 250/25 on 29 December 2025, providing updated guidance on the application of VAT to the supply and construction of qualifying apartments and apartment complexes. VAT treatment of the supply and construction of
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Bulgaria implements VAT regime for small businesses, updates registration rules
Bulgaria has implemented new rules to support small businesses and align with the European Union (EU) VAT law. The changes, effective 1 January 2026, are part of the Law on Amendments and Supplements to the Value Added Tax Act to the Bulgarian Value
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Cyprus extends VAT, VIES, special taxi scheme payment deadlines for second half of 2025
The Cyprus Tax Department, in an announcement on 7 January 2026, informed taxpayers that the deadline for submitting the VAT return and paying the VAT due for the period ending 30 November 2025, submitting the Recapitulative Statement (VIES) for
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Netherlands to implement Pillar 2 side-by-side legislation by mid-2026
The Netherlands Ministry of Finance sent a letter to the House of Representatives on 5 January 2026 outlining the Side-by-Side arrangement for the Pillar 2 global minimum tax, which was recently agreed by the BEPS Inclusive Framework. The letter
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Albania: Council of Ministers approves protocol to amend 2010 income tax treaty with Germany
The Albanian Council of Ministers has approved a protocol to amend the 2010 income and capital tax treaty with Germany on 30 December 2025. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The
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Lithuania: MoFA confirms termination of Lithuania-Russia tax treaty
Lithuania’s Ministry of Foreign Affairs (MoFA) has confirmed that the 1999 tax treaty with Russia ended on 1 January 2026. The termination follows Lithuania’s adoption of Law No. XIV-2991 on 10 October 2024, after Russia suspended several
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Ireland: Irish Revenue introduces stamp duty exemption for certain stock transfers
On 30 December 2025, the Irish Revenue issued eBrief No. 251/25, introducing a new stamp duty exemption for certain transfers of stocks and marketable securities. The exemption applies to qualifying transfers made between 1 January 2026 and 31
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Bulgaria: NRA clarifies tax payment, reporting rules ahead of euro adoption
Bulgaria’s National Revenue Agency (NRA) has issued detailed guidance, on 31 December 2025, on how taxpayers should handle tax and social security payments following the country’s adoption of the euro (EUR) from 1 January 2026, replacing the
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Italy issues legislative decree updating VAT rules
Italy’s government has published Legislative Decree No. 186/2025 in the Official Journal No. 288 of 12 December 2025 as part of its ongoing tax reform under Law No. 111/2023. The Legislative Decree No. 186/2025 introduces significant updates
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Andorra: Parliament approves income and capital tax treaty with Estonia
Andorra’s parliament approved the ratification of the income and capital tax treaty with Estonia on 11 December 2025. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double
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Malta: MTCA implements EU carbon border adjustment mechanism (CBAM)
Malta’s Tax and Customs Administration (MTCA) has confirmed that the European Union’s Carbon Border Adjustment Mechanism (CBAM) will enter full operation on 1 January 2026. This announcement was made on 24 December 2025. Under the new
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Finland: Government seeks revisions to Pillar 2 tax rules
Finland’s government has presented a legislative proposal (HE 196/2025) to parliament (published on 2 January 2026), which seeks to amend the Act on the Minimum Tax for Large Groups (1308/2023) to incorporate the OECD and G20 Inclusive Framework
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Croatia updates tax ordinance on automatic exchange of information (AEOI)
Croatia published Ordinance No. 2396 in the Official Gazette on 31 December 2025, amending the rules governing the automatic exchange of tax-related information (AEOI). The ordinance expands reporting obligations for financial institutions,
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Italy: MoF releases DAC8 implementation guidelines
Italy’s Ministry of Economy and Finance published the Ministerial Decree of 30 December 2025 in the Official Journal No. 302 of 31 December 2025, which establishes the implementing rules for the recently transposed Amending Directive to the 2011
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Denmark publishes consolidated income tax assessment act
Denmark has gazetted the consolidated text of the Income Tax Assessment Act (Ligningsloven) on 5 December 2025. The updated Act sets out the rules for calculating taxable income and includes provisions on exemptions, deductions, and specialised
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Germany gazettes global minimum tax reporting rules
Germany has introduced detailed rules for filing and exchanging Global Anti-Base Erosion (GloBE) information returns for multinational enterprises under the Pillar 2 global minimum tax, as set out in the Mindeststeuer-Bericht-Verordnung (MinStBV)
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Italy gazettes state budget for 2026
Italy’s government has gazetted Law No. 199 of 30 December 2025 on the State Budget for 2026. The main tax measures include: The financial sector will face higher taxation, with new levies on banks, insurers, and financial operators
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Ireland: Irish Revenue updates corporate investment relief guidance
Irish Revenue has published eBrief No. 248/25 on 22 December 2025, providing updated guidance on the various reliefs available for investments in corporate trades. The contents of Tax and Duty Manual (TDM) Part 16-00-02 Relief for Investment in
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