Italy gazettes decree on global minimum tax return, payments
Italy’s government has published the Decree of 7 November 2025 from the Ministry of Finance in the Official Gazette on 10 November 2025. The Decree of 7 November 2025 establishes the filing and payment requirements for the global minimum tax,
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Poland: Sejm adopts Crypto-Asset Market Act, introduces rules to protect clients and investors
Poland’s Ministry of Finance announced, on 13 November 2025, that the lower chamber of parliament (Sejm) had adopted the Crypto-asset Market Act on 7 November 2025. The adopted solutions aim to enhance the security of cryptocurrency issuance
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Lithuania: Parliamentarians propose corporate tax amendments to boost green investments
Lithuania’s members of the parliament submitted draft amendments to the Corporate Income Tax Law (Project No. XVP-260) on 11 November 2025, aiming to expand investment incentives and extend relief periods until 2030. The draft includes a
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ECB: China began flooding European markets before US tariffs
The European Central Bank (ECB) reported, on 11 November 2025, that China’s surge of low-priced exports to Europe is driven more by weak domestic demand than by US tariffs. According to the ECB, the trend began around 2021, when a slowdown in
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Czech Republic: GFD issues revised tax rules for app-based transport providers
The Czech Republic’s General Financial Directorate (GFD) has issued updated guidance for entities offering transport services through mobile applications such as Uber, Bolt, and Liftago. The updates reflect recent changes in VAT legislation and
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Finland: Parliament reviews amendments to permanent establishment income allocation rules
Finland’s Parliament is reviewing draft bill HE 164/2025 vp, which proposes amendments to domestic regulations on attributing profits to permanent establishments on 12 November 2025. The proposal suggests amending the Income Tax Act, the Act on
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Czech Republic confirms defence tax covered by double taxation treaty with Japan
The Czech Republic’s Ministry of Finance has announced, on 5 November 2025, that Japan’s recently introduced Special Corporation Tax for Defence will be recognised under the existing double taxation treaty between the two countries. According
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Slovenia updates corporate income tax rules for investment funds
Slovenia has amended its Corporate Income Tax Act (ZDDPO-2V), with the changes published in the Official Gazette No. 85/2025 on 6 November 2025. The revisions introduce new provisions for investment funds and clarify rules for asset transfers and
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Bulgaria: MoF updates transfer pricing rules
Bulgaria’s Ministry of Finance (MoF) issued Ordinance H-3 of 7 November 2025, updating the country’s transfer pricing framework to align with the latest OECD Transfer Pricing Guidelines. The ordinance was published in the State Gazette on 11
See MoreLithuania: Two-thirds of cash registers reports to VMI
Lithuania’s State Tax Inspectorate (VMI) stated on 10 November 2025 that around 75% of cash registers are now transmitting revenue data to i.EKA. Out of 19,000 small business operators, about 15,000 are submitting data, while 13,000 have yet to
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Finland: MoF consults on proposed amendments to the minimum tax act for large corporate groups
Finland’s Ministry of Finance has launched a public consultation on proposed changes to the Minimum Tax Act on 11 November 2025 to maintain compliance with the EU Minimum Tax Directive (2022/2523). The legislative change would ensure that
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Slovak Republic publishes legislation to enact DAC9, Pillar 2 administrative guidance
The Slovak Republic published Law No. 291/2025 on 21 October 2025 in the Official Gazette on 10 November 2025, implementing Council Directive (EU) 2025/872 of 14 April 2025 (DAC9). DAC9 introduces rules that allow the central filing of the Top-up
See MoreFinland: MoF reports IMF approves its new fiscal frameworkÂ
Finland’s Ministry of Finance announced that the International Monetary Fund (IMF) published its statement on the Finnish economy on 10 November 2025. The report praises Finland’s new national fiscal framework. According to the IMF, the
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Croatia: Government approves tax treaty protocol with Switzerland
Croatia’s government has approved the draft law to ratify the amending protocol to the 1999 income and capital tax treaty with Switzerland on 6 November 2025. Signed on 18 July 2025, this protocol represents the first amendment to the
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Montenegro: Government approves signing of new income tax treaty with Spain
Montenegro’s government approved the signing of a new income tax treaty with Spain on 7 November 2025. The treaty seeks to eliminate double taxation and prevent tax evasion. The updated treaty aligns with current international standards,
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Netherlands: Government proposes aligned DAC9, DAC8 implementation date
The Netherlands government has submitted an amendment aligning the effective date of the DAC9 implementation bill (Directive 2025/872) with the bill introducing DAC8 (Directive 2023/2226). The updated amendment was released on the Ministry of
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Denmark: MoT consults on one-year delay to EV registration tax
Denmark’s Ministry of Taxation (MoT) published a consultation bill on 10 November 2025 proposing a one-year delay in the higher registration tax for zero-emission vehicles, including electric cars and motorcycles. The draft law outlines key
See MoreItaly: MoF issues decree on global minimum tax return, payments
Italy’s revenue agency has announced, on 10 November 2025, that the Ministry of Finance’s Decree of 7 November 2025 has been issued, establishing the filing and payment requirements for the global minimum tax, including the Income Inclusion Rule
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