France delays CVAE abolition, revises rates and CET cap
France announced on 19 November 2025, a postponement of the definitive abolition of the Cotisation sur la Valeur Ajoutée des Entreprises (CVAE) and updated key rates under Law No. 2025-127 of 14 February 2025 on Finance for 2025. CVAE rate
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Poland: Parliament extends withholding tax exemption for foreign investors, aligns law with EU rules
Poland's lower house of parliament (Sejm) approved an amendment to the Corporate Income Tax (CIT) Act to align national tax rules with European Court of Justice rulings on the taxation of investment and pension funds on 6 November 2025. The
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Finland announces BEPS MLI implementation for tax treaty with Argentina
Finland issued Notice 51/2025 on 3 November 2025, announcing that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) will enter into force for its 1994 income and capital tax treaty
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Estonia ratifies tax treaty with Liechtenstein
Estonia gazetted the law ratifying the income and capital tax treaty with Liechtenstein on 19 November 2025. Signed on 10 July 2025, the agreement seeks to eliminate double taxation and prevent tax evasion. The treaty covers Estonian income tax,
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Greece: AADE clarifies obligations under new digital transaction fee, ends stamp duty
Greece’s Independent Authority for Public Revenue (AADE) has issued Circular E. 2094/2025 on 6 November 2025, clarifying the application of the country’s new Digital Transaction Fee, which replaces the historical stamp duty system. The
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Greece: MoF consults tax treatment of charitable entities
Greece’s Ministry of Finance (MoF) has launched a public consultation on a bill proposing amendments to the income tax, inheritance tax, and gift tax treatment of charitable entities on 17 November 2025. Under the proposed amendments, domestic
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Malta: MTCA publishes second edition of AEOI newsletter
Malta’s Tax and Customs Administration (MTCA) has published issue 2 of its AEOI Newsletter. The second issue highlights that MTCA has launched a redesigned website, which centralises information on international tax cooperation. The site now
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European Commission publishes follow-up assessment of direction on administrative cooperation (DAC)
The European Commission has launched its second evaluation of Council Directive 2011/16/EU on administrative cooperation in taxation (the Directive on Administrative Cooperation, or DAC) on 19 November 2025. The DAC is a key legislative
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Belgium: Scholars assist CJEU in reviewing Pillar 2 UTPR’s compliance with EU legal standards
A group of law professors filed an amicus curiae brief on 19 November 2025 with the Court of Justice of the European Union (CJEU) concerning a question referred by the Belgian Constitutional Court on whether the Pillar 2 UTPR is compatible with EU
See MoreEU Commission sets import limits on ferro-alloys to protect market
The EU Commission announced on 18 November 2025 that it has imposed three-year import quotas on steel alloys containing manganese and silicon to protect domestic producers from a surge of low-cost imports. This decision brings to a close an
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Hungary: Parliament proposes tax measures to ease business taxes
The Hungarian National Assembly is reviewing Bill T/13110, which aims to reduce the tax burden on businesses by introducing a range of changes to tax rules and thresholds. This legislative package, titled "Measures to Reduce the Tax Burden on
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EU Parliament endorses protocols to expand AEOI-CRS agreements with Andorra, Monaco, San Marino, Liechtenstein, Switzerland
The European Parliament approved Legislative Resolution Nos. P10_TA(2025)0269 (Andorra), P10_TA(2025)0270 (Monaco), P10_TA(2025)0271 (San Marino), P10_TA(2025)0272 (Liechtenstein) and P10_TA(2025)0273 (Switzerland), authorising the conclusion of
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Georgia: Parliament ratifies amending protocol to tax treaty with Luxembourg
The Parliament of Georgia approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Luxembourg on 11 November 2025. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of
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Estonia gazettes law reducing motor vehicle tax for families with children
Estonia gazetted amendments to the Motor Vehicle Tax Act on 12 November 2025, introducing new tax reductions for parents and guardians. Under the changes, adults with custody of at least one child aged 18 or younger will receive an automatic
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Hungary: Parliament adopts revised global minimum tax, reporting regulations
Hungary’s parliament approved two bills (T/12802/7 and T/12801/12) on 18 November 2025 that introduce significant updates to the country's tax framework and reporting obligations. Among the key changes, the legislation revises Hungary’s
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Poland secures boost in EU 2026 budget for key development programmes
The EU Council and the European Parliament announced that negotiations on the 2026 EU budget were concluded on 15 November 2025. The agreed budget allocates additional funding to several Polish priorities, including border security, transport
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Bulgaria: Council of Ministers approve new tax treaty with Malta
The Bulgarian Council of Ministers approved a new tax treaty with Malta on 21 October 2025. The treaty, originally signed in Brussels on 10 December 2024, aims to prevent double taxation and prevent fiscal evasion between the two countries. It
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Netherlands issues new decree on VAT exemption for share transactions
The Netherlands has published a new Decree on 15 October 2025 regarding the VAT exemption for share transactions. The Decree clarifies the scope of “intermediary services” in securities transactions and provides a broad application of the VAT
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