Malta updates tax regime for highly skilled expatriates
Malta has issued Legal Notice 20 of 2026, introducing the Tax Treatment of Highly Skilled Individuals Rules, 2026, which consolidate and expand the country’s preferential tax regime for expatriates in selected senior and specialist roles. The
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Spain repeals VAT, PIT, corporate tax measures
Spain’s Official State Gazette (BOE) published the Congressional Resolution of 27 January 2026 on 28 January 2026, formally announcing that Royal Decree-law 16/2025 – which was introduced to support socially vulnerable groups and implement
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Netherlands: Parliament passes DAC8 crypto-asset reporting, exchanging tax information rules
The Netherlands' lower house of parliament has approved a bill to implement the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on 27 January 2026. The bill introduces new rules for reporting
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Finland consults amendments to Pillar 2 minimum tax law, proposes side-by-side arrangement
Finland’s Ministry of Finance launched a public consultation on 23 January 2026 regarding additional proposed amendments to the Minimum Tax Act, focusing on the implementation of the OECD/G20 Pillar 2 global minimum tax rules. The consultation
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France: Government survives two no-confidence votes after pushing 2026 budget
France’s government survived two no-confidence votes on Tuesday 27 January 2026, after pushing through the expenditure part of the 2026 budget without a parliamentary vote. A motion from the hard-left France Unbowed, Greens, and Communists got
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India, EU seal major trade deal: Cuts tariffs on most goods
India and the European Union signed a long-awaited trade agreement on 27 January 2026 at the 16th EU-India summit in New Delhi that will significantly reduce tariffs on most goods, aiming to boost bilateral trade and reduce reliance on the US amid
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Slovak Republic consults draft legislation to implement OECD side-by-side package
The Slovak Republic’s Ministry of Finance (MoF) published Preliminary Information No. PI/2026/11 on 19 January 2026 concerning the preparation of draft legislation to amend Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive
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Luxembourg: Council of State approves amending protocol to tax treaty with Georgia
Luxembourg's Council of State approved the amending protocol to the 2007 income and capital tax treaty with Georgia on 20 January 2026. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of information. It
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Ireland: Revenue updates guidance on reduced tax rate on income from Irish, equivalent offshore investment funds
Irish Revenue issued eBrief No. 016/26 on 22 January 2026, updating the guidance for reduced tax rate on income and gains from Irish and equivalent offshore investment funds. Tax and Duty Manuals Part 27-04-01 (Offshore Funds: Taxation of Income
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Luxembourg: Council of State approves amending protocol to tax treaty with San Marino
Luxembourg’s Council of State has approved the ratification of the amending protocol to the 2006 income and capital tax treaty with San Marino on 20 January 2026. The two countries signed an amending protocol to their 2006 tax treaty on 14 May
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Romania consults DAC9 simplified reporting for large multinational implementation
Romania’s Ministry of Finance has launched a public consultation on a draft Government Ordinance amending and supplementing the Fiscal Procedure Code (Law 207/2015) to implement Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). The draft
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Malta, Morocco sign protocol updating 2018 income tax treaty
Malta and Morocco signed a protocol on 2 January 2026, amending their 2018 income tax treaty. Deputy Prime Minister Borg and Minister Chiappori signed the update to the Bilateral Agreement on the Avoidance of Double Taxation and the Prevention of
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Luxembourg: Parliament approves revised carried interest tax framework
Luxembourg’s Chamber of Deputies has approved a reform that clarifies and modernises the tax treatment of carried interest, building on rules initially introduced on 24 July 2025. The reform seeks to strengthen the nation's financial appeal by
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Lithuania: Government ratifies tax treaty with Pakistan
Lithuania’s government approved the ratification of the income tax treaty with Pakistan on 21 January 2026. Signed on 23 September 2025, this tax treaty aims to prevent double taxation and strengthen measures against tax evasion and profit
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France confirms automatic renewal of special advance CIT regime for investment income
The French tax authorities have confirmed, on 21 January 2026, the automatic renewal of the special regime for calculating advance corporate income tax payments for companies whose profits consist entirely or partly of investment income. Under
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Estonia: Parliament ratifies income and capital tax treaty with Andorra
Estonia’s parliament approved the Act to ratify the income and capital tax treaty with Andorra on 21 January 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent double taxation on
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Slovenia joins multilateral gloBE information exchange agreement
Slovenia has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 22 December 2025, the OECD confirmed. The GIR MCAA is designed to facilitate the automatic exchange of GloBE information between
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Belgium abolishes advertising tax
Belgium’s Federal Public Service Finance (FPS) announced, on 22 January 2026, that it has abolished the annual display tax (advertising tax), effective from 1 January 2026, following the enactment of the Cost Reduction Act of 19 December
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