Finland: Tax Administration updates Pillar 2 guidance on profit, tax allocation in complex group structures
Finland’s Tax Administration has issued an updated version of its guidance on the Law on Minimum Tax by Large Groups (Laki suurten konsernien vähimmäisverosta), providing fresh clarification on how profits, losses and taxes should be allocated
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Greece: Ministry of Economy and Finance announces State Budget Execution for January – October of 2025
Greece’s Ministry of Economy and Finance announced, on 25 November 2025, the execution of the State Budget on a modified cash basis. The State Budget balance for the period of January – October of 2025 presented a surplus of EUR 3,037
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Poland: Ministry of Finance consults new CIT tax form templates
Poland’s Ministry of Finance has launched public tax consultations on a series of updated corporate income tax (CIT) form templates and is inviting taxpayers, advisers and other stakeholders to provide feedback by 3 October 2025. The
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France issues guidance on 2022 tax treaty with Moldova
The French General Directorate of Public Finance issued new guidance on 19 November 2025 regarding the application of the 2022 income tax treaty with Moldova. The guidance provides detailed explanations on several aspects of the treaty, including
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Ireland: Revenue updates guidance on Scrip Dividends
Irish Revenue published eBrief No. 213/25 on 14 November 2025, updating guidance on the treatment of scrip dividends for income and corporation tax purposes. Tax and Duty Manual (TDM) Part 33-02-01 outlines the tax treatment under section 816 of
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Sweden plans temporary VAT cut on food to ease costs
Sweden’s Ministry of Finance released a draft proposal to lower the VAT on food from 12% to 6% for a limited period. This announcement was made on 25 November 2025. The measure aims to make grocery bills more affordable for all households,
See MoreIreland: DoF opens consultation on Phase One of interest tax reform
Ireland’s Department of Finance has opened a consultation on Phase One of its proposed reform of the country’s interest taxation regime. The consultation period begins on 21 November 2025. The reform, outlined in a “Strawman Proposal,”
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EU Commission unveils business wallets to streamline operations and boost competitiveness
The EU Commission has proposed a regulation on 19 November 2025 to establish European Business Wallets to simplify business operations across the EU. Designed for Businesses and developed by Businesses, the EU Business Wallers will modernise and
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Italy: Revenue Agency reminds taxpayers about deadline for transition 5.0 tax credit applications
Italy’s Revenue Agency has announced on 24 November 2025 that it published Decree no. 175/2025 in the Official Gazette as of 21 November 2025, in which it notified that companies have until 27 November 2025 to submit applications for the
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Latvia adopts legislation to enforce DAC8
Latvia published the Law on Amendments to the Law on Taxes and Duties in the Official Gazette on 21 November 2025, introducing measures to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), including new reporting and due
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Australia, Croatia sign income tax treaty
Australia and Croatia signed a new income tax treaty on 24 November 2025. This agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance between the two countries. The treaty sets dividend withholding tax at
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Austria: Government approves tax amendment Act 2025 to align with EU rules
The Austrian Government gave its approval to the proposed Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 18 November 2025. The Act introduces changes to several tax laws and ensures national legislation complies with EU requirements. It
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Austria: Government approves draft law to implement crypto reporting rules (DAC8)
The Austrian government has approved a draft law to implement the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8, 2023/2226). The legislative proposal focuses on introducing the Betrugsbekämpfungsgesetz 2025 Teil
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Netherlands, Thailand sign new income tax treaty
The Netherlands and Thailand signed a new income tax treaty on 21 November 2025 during the 4th EU Indo-Pacific Ministerial Forum (IPMF) in Brussels. The new agreement aims to align with the latest international standards and implement
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Sweden: Parliament adopts amendments to interest deduction rules
The Swedish parliament (Riksdag) approved a law that includes targeted amendments to the Income Tax Act on 19 November 2025 regarding interest deduction rules to ensure compliance with EU law. The new law denies deductions for intra-group loans
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Belgium: Government gazettes bill extending exemptions to sister company mergers
Belgium’s government has gazetted a law of 30 October 2025 on 24 November 2025, extending the existing tax exemption for mergers to include simplified sister mergers, in line with the EU Mobility Directive 2019/2121 on cross-border conversions,
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Netherlands: Government to raise late payment interest rate from 2026
The Netherlands government has published an amendment to the Decree on tax interest and late payment interest in Official Gazette No. 383 on 21 November 2025, raising the late payment interest rate from 4% to 4.3%, starting 1 January 2026. Late
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EU Council signs updated tax cooperation agreements with Andorra, Liechtenstein, Monaco, San Marino, Switzerland
The EU Council approved updated tax cooperation agreements with Andorra, Liechtenstein, Monaco, San Marino, and Switzerland, extending automatic financial account information exchanges to cover electronic money products and digital currencies on 20
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