Germany: MOF consults filing rules for GloBE Information Return
Stakeholders are requested to submit feedback on the draft by 6 October 2025. The German Ministry of Finance (MOF) published a draft ordinance setting out the rules for filing and exchanging the GloBE Information Return (GIR) on 29 September
See More
Poland: Council of Ministers approve corporate tax increases for banks, cuts special bank levy
Starting in 2026, the standard corporate tax rate for banks will increase from 19% to 30% before dropping to 26% in 2027 and 23% from 2028 onward, while the reduced rate will rise from 9% to 20% in 2026 and then fall to 16% in 2027 and 13% in
See More
Romania joins crypto-asset reporting framework (CARF-MCAA)
Romania plans to begin exchanging information under CARF by 2027. Romania signed the Multilateral Competent Authority Agreement (MCAA) under the Crypto-Asset Reporting Framework (CARF) on 3 September 2025. This framework standardizes the
See More
Portugal hosts 77th Congress of the International Fiscal Association (IFA)
The 77th Congress will be held from 5 to 9 October 2025 at the Lisbon Congress Centre (CCL) The global tax community is convening in Lisbon, Portugal for the 77th Congress of the International Fiscal Association (IFA) from 5 to 9 October 2025 at
See More
San Marino ratifies amending protocol to tax treaty with Luxembourg
The protocol will take effect once both countries have exchanged ratification instruments and will apply from 1 January of the year following its entry into force San Marino issued Council Decree No. 120 on 26 September 2025, ratifying the
See More
Ireland: Revenue updates Tax Duty Manual, provides guidance on tax treatment where employer provides meals for staff
Irish Revenue updated its guidance on exemptions of certain staff meals from taxable benefits Irish Revenue has issued eBrief No. 178/25, providing updated guidance on the tax treatment of employer-provided meals, on 26 September 2025. The
See More
Slovak Republic: Parliament approves third consolidation package of tax reforms, includes higher corporate taxes
Key tax changes include higher corporate and investment taxes, along with increased consumption taxes, including higher VAT on specific food products, and increased tax on online gaming. The Slovak Republic’s National Council gave its approval
See More
Ireland: Revenue issues guidance on new E-liquid products tax
Revenue published guidance to help suppliers comply with the new E-liquid products tax starting 1 November 2025. Ireland Revenue published detailed guidance on 30 September 2025 to assist suppliers in understanding their obligations under the new
See More
Poland: MoF begins KSeF 2.0 API open testing ahead of mandatory e-invoicing rollout
The KSeF 2.0 API enables testing of software that facilitates the exchange of information between the National e-Invoice System and commercial invoicing systems. Poland’s Ministry of Finance has released the test (integration) environment of
See More
EU: Commissioner Hoekstra addresses current state of Pillar 1, 2
The European Commissioner Wopke Hoekstra responded that the European Commission notes Canada’s decision to suspend its digital services tax but considers it a sovereign matter and will not comment further. The European Parliament released a
See More
OECD: Australia, Belgium, Netherlands, New Zealand revise arbitration rules under BEPS MLI
Part VI of the MLI enables jurisdictions that opt in to implement mandatory binding arbitration to resolve disputes arising under tax treaties. The OECD has released updated arbitration profiles for Australia, Belgium, Netherlands, and New
See More
Poland: Senate approves bill simplifying reporting requirements to secure corporate tax exemption for holding companies
The bill eliminates the requirement for Polish Holding Companies (PSKs) to submit a formal declaration of intent to apply for a CIT exemption on income from share disposals. Poland's Senate (upper house of the parliament) approved a bill amending
See More
Greece updates FY 2024 noncooperative tax jurisdictions list
The classification is made under Article 65 of the Greek Income Tax Code (GITC) and covers states, jurisdictions, overseas territories, and territories under special association or dependency regimes. Greece’s Minister of Finance (MOF)
See More
Czech Republic abolishes withholding tax on select employment earnings
The bill eliminates the withholding tax on select employment income from 1 January 2027. The Czech Republic published a bill in the Official Gazette (Regulation 360/2025 Coll.) on 29 September 2025, eliminating the withholding tax on select
See More
Portugal: Parliament grants VAT relief for farmers affected by rural fires
Portugal approves six-month VAT exemption on animal feed for farmers in fire-affected areas. Portugal's parliament approved Law no. 57-A/2025 on 25 September 2025, amending Decree-Law no. 98-A/2025, to introduce a temporary VAT exemption on the
See More
Italy: Senate ratifies telework protocol to 2020 agreement with Switzerland
The approved protocol with Switzerland permanently allows cross-border workers to telework up to 25% of their hours, replacing the temporary 2024 arrangement under the 2020 agreement with Italy. Italy’s Senate has approved the ratification of
See More
Belgium: Government plans broader reporting requirements for securities, cryptocurrency accounts
The first mandatory reporting of securities and crypto asset account balances will cover 31 December 2025 and 30 June 2026. Belgium’s government has published amendments regarding the annual securities account tax on 17 September 2024, which
See More
EU Council streamlines carbon border adjustment mechanism, exempts small importers
The regulation aims to simplify the CBAM and lower compliance costs, particularly easing the regulatory burden for EU companies and SMEs. The Council of the European Union, in an announcement on 29 September 2025, stated that it has formally
See More