Hungary consults overhaul of transfer pricing documentation rules
Hungary’s Ministry of National Economy announced, on 2 December 2025, that it is inviting feedback on a proposed overhaul of its transfer pricing documentation rules. The revision aims to clarify reporting requirements, expand the information
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Poland gazettes extended withholding tax exemption for foreign investment and pension funds law
Poland published the Act of 6 November 2025 amending the Corporate Income Tax Act in the Official Gazette on 28 November 2025. The Act aligns Polish tax rules with European Court of Justice rulings on the taxation of investment and pension
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Slovak Republic: Government announces tax amnesty from January 2026
The Slovak Republic government has announced a new tax amnesty program on 1 December 2025, which is set to take effect in January 2026, offering taxpayers the opportunity to settle outstanding debts without paying penalties or interest. The
See MorePoland gazettes law raising corporate income tax rate for banks
Poland has published the “Act of 6 November 2025 amending the Corporate Income Tax Act and the Act on the Tax on Certain Financial Institutions”, in the Official Gazette on 28 November 2025, raising the corporate income tax rate for
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Portugal: Parliament approves 2026 budget, lowers corporate tax rates
Portugal’s parliament has approved the new 2026 Budget Bill on 27 November 2025. The Bill will proceed to presidential promulgation, followed by the formal publication of the law. The main tax measures of the 2026 Budget Bill are the reduced
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Germany, Switzerland tax treaty amending protocol comes into effect
The Swiss State Secretariat for International Finance announced that the protocol amending the 1971 income and capital tax treaty with Germany came into force on 27 November 2025. The protocol, signed on 21 August 2023, updates the treaty to
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Ethiopia, Germany sign new development cooperation treaty
Ethiopia and Germany concluded high-level development cooperation talks in Berlin, signing a new treaty confirming continued German support for Ethiopia’s reform agenda. Germany committed EUR 106 million in bilateral sectoral funding, plus an
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Ireland: Revenue updates guidance on territorial scope of VAT Groups
Irish Revenue issued eBrief No. 216/25 on 19 November 2025, providing new and updated guidance on the territorial scope of VAT Groups. The updates aim to clarify how VAT Groups operate in Ireland and which entities can be included under
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Greece extends tax payment deadline after banking issues
The Greek Ministry of National Economy and Finance, together with the Independent Authority for Public Revenue (AADE), extended the payment deadline for all confirmed tax obligations and instalments to Monday, 1 December 2025. The ministry and
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Bulgaria: Parliament approves income tax treaty with Malta
Bulgaria’s parliament (National Assembly) has approved the Bulgaria-Malta income and capital tax treaty (2024) on 28 November 2025. The treaty aims to prevent double taxation and curb fiscal evasion on income and capital taxes between Bulgaria
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Cyprus extends filing deadlines for corporate and individual income tax returns for 2023, 2024
The Cyprus Tax Department, pursuant to Decisions K.D.P. 358/2025 and K.D.P. 359/2025, published an announcement on 28 November 2025 in the Official Gazette, the final deadline for the on-time submission of the company income tax return (T.F.4) and
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Sweden: Ministry of Finance proposes raising taxes on certain tobacco products
Sweden’s Ministry of Finance has proposed an increase in taxes on cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco, and other tobacco products by 3.5% above the standard indexation. This announcement was made on 27 November
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Cyprus: Tax department issues guidance on bilateral CbC reporting agreement with the US
The Cyprus Tax Department, in an announcement on 25 November 2025, clarified that all legal entities and their representatives are covered by the bilateral Competent Authority Agreement for the exchange of Country-by-Country (CbC) reports between
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OECD urges Spain to bolster long-term growth with deeper reforms, efficient public finances
According to an OECD report on 26 November 2025, Spain’s economy has shown impressive performance, growing by 10% since late 2019 and outpacing other European countries. This momentum offers a solid base for addressing longer-term challenges, and
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Netherlands: Lower House approves amendments to minimum tax law, DAC9 implementation bill
The Netherlands' lower house of the parliament has adopted amendments to the Minimum Tax Act and an implementation bill for DAC9 on 27 November 2025. This bill is part of the 2026 Tax Plan package. It ensures that the Netherlands complies with
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Sri Lanka: Cabinet approves signing of amending protocol to tax treaty with Luxembourg
The Sri Lankan Cabinet approved the signing of an amending protocol to the 2013 income and capital tax treaty with Luxembourg on 24 November 2025. The new agreement aims to align with the latest international standards and implement
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Greece: Ministry of National Economy and Finance consults draft development laws
Greece’s Ministry of National Economy and Finance has initiated a public consultation on a number of draft laws regarding the new national development programme, transfer of the payment and control organisation for EU guidance and guarantee
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Hungary: NAV publishes draft 08E form to simplify insured-relationship reporting from 2026
Hungary’s National Tax and Customs Administration (NAV) has published a draft version of the new 08E form, which will replace the long-standing T1041 reporting form for insured relationships from 1 January 2026. The draft includes updated form
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