Belgium: Parliament passes tax bill on withholding refunds, bank taxes
Belgium’s parliament passed legislation on 18 December 2025, proposed by multiple Members of Parliament, to introduce changes to the refund of withholding tax and to raise the tax on credit institutions. The legislation aims to update the 1992
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China imposes tariffs on EU dairy imports, heightens trade tensions
China will impose provisional duties ranging from 21.9% to 42.7% on dairy products imported from the European Union, with most exporters facing rates just under 30%. The measures, effective from 23 December 2025, apply to products such as
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Germany: Bundesrat approves Pillar 2 tax amendments, DAC 9 information exchange
Germany ’s Federal Council (Bundesrat) approved a bill (Gesetz zur Anpassung des Mindeststeuergesetzes und zur Umsetzung weiterer Maßnahmen) on 19 December 2025 amending the country’s Pillar 2 minimum taxation framework. The bill updates the
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Austria: Federal Council approves DAC8 implementation bill for crypto-asset reporting
Austria’s Federal Council (Bundesrat) approved a bill on 18 December 2025 implementing Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8). DAC 8 introduces the automatic sharing of information on
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Germany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
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Sweden signs GloBE information exchange agreement
Sweden officially signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 4 November 2025, bringing the total number of signatory jurisdictions to 23. The agreement is part of Pillar 2 of the
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Romania: ANAF consults revisions to tax declaration forms
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) launched a public consultation on a draft order, on 18 December 2025, which updates the official forms used to declare various taxes. The primary focus is on
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Romania gazettes DAC8 rules for crypto-asset transactions
Romania has published the Government Emergency Ordinance (GEO) No. 71/2025 in the Official Gazette No. 1146 on 10 December 2025, implementing the 2023/2226 Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) into its
See MoreGermany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
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Netherlands: MoF consults proposed amendments to mutual fund regulation
The Dutch Ministry of Finance initiated a public consultation on 15 December 2025 regarding draft legislation addressing practical issues arising from the 1 January 2025 changes to the mutual fund regime for the funds for mutual account (fonds voor
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Hungary consults draft decree to advance global minimum tax
Hungary’s Ministry for National Economy initiated a public consultation on a draft ministerial decree on 13 December 2025 to establish the detailed implementation rules for reporting, filing, and payment obligations under the global minimum tax
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Luxembourg implements 2026 Budget Bill
Luxembourg has enacted the 2026 budget bill following its adoption by parliament. The full budget bill was published in the Official Gazette on 19 December 2025. The government has finalised the Law of 19 December 2025, introducing targeted
See MoreGermany: Bundesrat approves Tax Amendment Act 2025
The Federal Council (Bundesrat) approved the Tax Amendment Act 2025 (Steueränderungsgesetz 2025) on 19 December 2025, providing tax relief measures for individuals and other technical amendments to various tax laws. Income tax: Increase in
See MoreAustria: Bundesrat approves Tax Amendment Act 2025
Austria’s Federal Council (Bundesrat) approved the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 18 December 2025. The act updates several tax laws and ensures national legislation aligns with EU requirements. It also aims to
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Luxembourg: Parliament approves DAC9 implementation bill
Luxembourg’s Chamber of Deputies (Parliament) adopted, in first reading on 17 December 2025, a bill to transpose the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872) into national law. The bill establishes
See MoreHungary updates 2608 tax return form, aims to enhance transparency and data accuracy
Hungary’s National Tax and Customs Administration (NAV) has published draft amendments for the monthly tax and contribution return (Form 2608) on 18 December 2025. The form, which covers taxes and contributions related to payments and benefits, is
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Poland: MoF clarifies changes to electronic submissions to tax authorities, KAS
Poland’s Ministry of Finance announced on 19 December 2025 that starting 1 January 2026, applications submitted via ePUAP by individuals or entities that are not public bodies to tax authorities or KAS will no longer be legally
See MoreBelgium announces VAT e-Invoicing measures from 2026
Belgium’s tax authority (SPF Finances) announced on 19 December 2025 that all Belgian companies subject to VAT must use electronic invoicing with each other from 1 January 2026. The draft law includes several measures concerning this mandatory
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