Poland: Council of Ministers approves bill reducing tax burden on copper, silver mining
Regfollower Desk Poland’s Council of Ministers adopted a draft act amending the Act on Tax on the Extraction of Certain Minerals, as well as certain other acts, on 28 October 2025. The new regulations introduce measures to reduce the tax burden
See MoreMalta announces 2026 budget, includes tax credits for new investments and R&D
Regfollower Desk Malta's Minister for Finance presented the 2026 budget to parliament on 27 October 2025. The 2026 budget includes various tax measures for enhancing investment incentives for businesses. New investor tax credit A 60%
See MoreIreland: Revenue updates ROS filing, payment guidance
Regfollower Desk Irish Revenue has published eBrief No. 193/25 on 20 October 2025, outlining the conditions under which individual taxpayers can extend the filing and payment deadline for their 2024 Form 11 return through the Revenue Online
See MorePortugal mandates parent entity responsible for reporting, paying group’s consolidated VAT
Regfollower Desk Portugal’s parliament has enacted Law No. 62/2025, published in the Official Gazette on 27 October 2025, establishing a Value Added Tax (VAT) Group regime. The parent entity is responsible for reporting and paying the
See MoreSlovak Republic updates transfer pricing documentation guidelines
Regfollower Desk The Slovak Republic’s Ministry of Finance has released updated guidelines on transfer pricing documentation (MF/012879/2025-724) and introduced a new 2025 corporate income tax return form, which includes a redesigned “Table I
See MoreAustralia: Federal Court pauses Oracle royalty tax case to permit treaty arbitration with Ireland
The Full Federal Court of Australia ruled in favour of Oracle, allowing its Mutual Agreement Procedure with Ireland to proceed by staying domestic tax proceedings, reaffirming taxpayers’ treaty rights to prevent double taxation over intra-group
See MoreSlovak Republic enacts public finance consolidation measures for 2026
The 2026 public finance package introduces a sharply increased minimum corporate tax for large companies, raises VAT on high-sugar and high-sodium foods, and limits VAT deductions on motor vehicles to 50% between 2026 and 2028. Regfollower
See MoreHungary: National Assembly automatic exchange of information on crypto-assets, financial accounts, digital platform income
Hungary’s National Assembly ratified three OECD agreements—CARF MCAA, CRS MCAA Addendum, and DPI-MCAA—to enhance automatic exchange of information on crypto-assets, financial accounts, and digital platform income Regfollower
See MoreFrance will not domestically implement OECD Pillar One Amount B
France will not apply the OECD’s simplified transfer pricing method, Amount B, to domestic transactions from 2025, but will recognise its outcomes in treaty partner jurisdictions to avoid double taxation. Regfollower Desk France’s tax
See MoreSlovenia: FURS announces CbC filing deadline for 2024 reports
Reporting entities must submit CbC reports in accordance with the delivery instructions published in Annex 21 of the Rules Amending the Rules on the Implementation of ZDavP-2 (Official Gazette of the Republic of Slovenia, Nos. 30/17, 37/18 and
See MoreGermany gazettes law ratifying amending protocol to tax treaty with Netherlands
Germany published a law ratifying the protocol to its 2012 tax treaty with the Netherlands, signed on 14 April 2025, to prevent double taxation and tax evasion. Germany published a law ratifying the protocol to its 2012 tax treaty with the
See MoreEstonia: Parliament approves tax treaty with Oman
Parliament ratified the 2024 income tax treaty with Oman to prevent double taxation and fiscal evasion. The Estonian Parliament approved the Estonia - Oman Income Tax Treaty (2024), by way of Bill No. 692 SE on 23 October 2025. Signed on 27
See MoreFrance: National Assembly approves digital services tax hike
The measure, outlined in amendment N° I-CF1827, targets large digital platforms. The Finance Committee of the French National Assembly approved an amendment to the 2026 Finance Bill raising the digital services tax (DST) from 3% to 15% on 22
See MoreSlovak Republic, San Marino to negotiate tax treaty
Any resulting tax treaty will be the first of its kind between the two countries. Representatives from San Marino and the Slovak Republic announced that the two parties engaged in bilateral discussions as announced by San Marino's Minister of
See MoreLithuania: MoF presents draft budget, expands list of corporate tax exempt entities
Lithuania’s 2026 draft Budget proposes halting the planned increase in CO2 excise duty on diesel and introducing a corporate tax exemption for the National Development Bank. Lithuania’s Ministry of Finance has presented the 2026 draft Budget
See MoreEU: European Commission releases 2026 work programme
The 2026 Work Programme contains detailed plans to boost the EU’s competitiveness, security, and resilience under its 2024–2029 strategic agenda. The European Commission announced its 2026 Commission Work Programme on 21 October 2025, in
See MoreGermany: Bundesrat approves amending protocol to tax treaty with Switzerland
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 1971 tax treaty with Switzerland on 17 October
See MoreGermany: Bundesrat approves amending protocol to tax treaty with Netherlands
The treaty will take effect after the exchange ratification instruments and apply from 1 January next year. The German upper house of parliament (Bundesrat) approved the amending protocol to the 2012 tax treaty with the Netherlands on 17 October
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