Estonia calls for Pillar 2 tax flexibility for small EU economies
Estonia announced a call for flexibility in implementing the Pillar 2 global minimum tax during a recent EU finance ministers’ meeting on 13 November 2025, the Ministry of Finance said. The country is among five EU member states that have
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Germany: Bundestag approves Pillar 2 amendments
Germany’s lower house of parliament (Bundestag) approved the second revised draft of a law amending domestic Pillar 2 rules and related measures on 13 November 2025. The legislation, formally titled “Law to Amend the Minimum Tax Act and
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EU Commission pushes for enhanced collaboration against tax fraud
The European Commission unveiled a proposal to enhance cooperation in combating VAT fraud, focusing on improved information exchange and access to VAT data on 13 November 2025. The European Commission proposed an amendment to strengthen
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EU: ECOFIN ends duty-free entry for imports below EUR 150
The EU’s Economic and Financial Affairs Council (ECOFIN) agreed to end the exemption for goods under EUR 150 from customs duties on 13 November 2025. ECOFIN noted that such small parcels, especially from China, have led to unfair competition
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Slovenia: Government endorse amendments to draft 2026-27 budget implementation act, includes corporate tax increases
During a correspondence session on 15 November 2025, Slovenia’s government endorsed proposed amendments to the draft Act on the Implementation of the Budgets of the Republic of Slovenia for 2026 and 2027. The revisions were prepared in response
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Romania: ANAF consults Globe Information Return (GIR), notification
Romania’s tax authorities (ANAF) have launched a public consultation on a draft order regarding the approval of the format and content of the forms for the GloBE Information Return (GIR) and the Notification of the obligation to submit the GIR,
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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
See MoreECB: 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
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