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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Belgium: Government reaches deal on multi-annual budget for 2026, raises corporate taxÂ
Belgium’s government reached a budget agreement for 2026 on 24 November 2025 after months of tense negotiations, Prime Minister Bart De Wever announced. Following a Christmas deadline he set for his five-party coalition, he reached a deal that
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France: National Assembly rejects first part of 2026 Finance Bill
France’s National Assembly rejected the revenue (tax) section of the 2026 Finance Bill on 22 November 2025. A general vote held the previous day resulted in the Bill being rejected at its first reading after several weeks of public debate, with
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Estonia: Government approves draft law to ratify 2025 tax treaty with Andorra
The Estonian government approved a draft law on the ratification of the Income and capital tax treaty 2025 on 20 November 2025. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This treaty aims to prevent
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Germany: MoF expands CbCR to additional jurisdictions
Germany’s Federal Ministry of Finance has announced on 19 November 2025, that the Multilateral Competent Authority Agreement (MCAA) on the exchange of country-by-country reports (CbCR) will be extended to include Antigua and Barbuda, Cameroon,
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Ireland publishes feedback statement on interest tax reform
Ireland’s Tánaiste and Minister for Finance Simon Harris T.D. has published a Feedback Statement for Phase One of the reform of Ireland’s taxation regime for interest. This announcement was made on 21 November 2025. The statement aims to
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Slovak Republic: MoF issues updated model tax return for Pillar 2 supplementary domestic top-up tax
The Slovak Republic’s Ministry of Finance has issued Notification No. MF/15676/2025-724, introducing a model tax return form for the additional (supplementary) domestic top-up tax, in accordance with the Pillar 2 QDMTT framework. The new
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Romania: ANAF launches awareness campaign to support MNEs in preparing CbC report for 2024
Romania's National Agency for Fiscal Administration (ANAF) has launched a national awareness campaign on 13 November 2025 to support Romanian constituent entities of multinational enterprise groups in meeting their international tax reporting
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Lithuania: Tax authorities approve long term corporate tax incentives
Lithuania’s tax authorities have published a commentary on 18 November 2025, detailing how legal entities undertaking major manufacturing or data-service investments may qualify for a corporate income tax (PMĮ) exemption lasting up to 20
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Croatia, New Zealand sign income tax treaty
Croatia’s Ministry of Finance announced that Croatia and New Zealand have signed a new income tax treaty on 20 November 2025. The agreement aims to eliminate double taxation and prevent tax evasion between the two countries. The treaty is
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EU Commission consults e-invoicing regulations in public procurement
The EU Commission has launched a consultation on 19 November 2025 on its plans to revise EU rules on electronic invoicing in public procurement to address shortcomings in the current framework, promote harmonised e-invoicing across the EU, and
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France, Moldova tax treaty enters into force
The tax treaty between France and Moldova signed on 15 June 2022, officially entered into force on 23 April 2024. The convention, which includes an annex forming an integral part of the agreement, is designed to eliminate double taxation on
See MoreFrance considers two-year grace period for e-invoicing mandate
France is considering a two-year grace period for its upcoming B2B e-invoicing and e-reporting requirements. Amendment n° I-1028 to the 2026 Finance Bill proposes suspending fines under Article 1737, Section III of the General Tax Code for
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