Malta: MoF presents budget measures implementation bill to the parliament
Maltaโs Ministry of Finance tabled the Budget Measures Implementation Bill 2025 in parliament on 28 October 2025, following the 2026 Budget speech on 27 October 2025. The Budget Measures Implementation Bill 2025 serves as an Act to implement
See MoreFrance: Senate ratifies tax treaty protocol with Sweden
The French Senate gave its approval to the legislation ratifying the outstanding protocol to the 1990 income and capital tax agreement with Sweden on 29 October 2025. Signed on 22 May 2023, this protocol updates the treaty in line with OECD BEPS
See MoreLithuania: VMI updates guidance on dividend tax implementation
Lithuaniaโs tax authority, the State Tax Inspectorate (VMI), has published an updated commentary on the Corporate Income Tax Law on 29 October 2025, explaining how the new 17% dividend tax rate will take effect from 1 January 2026. The revised
See MoreSlovenia: MoF mandates e-invoicing for domestic B2B transactions
Slovenia's Ministry of Finance (MoF)ย announced that the National Assembly had passed the Law on the Exchange of Electronic Invoices and Other Electronic Documents, introducing mandatory electronic invoicing (e-invoicing) for domestic
See MoreCyprus: Council of Ministers approves tax reforms, includes high corporate tax
The Cyprus Council of Ministers has approved the tax reform plan after the Cyprus Tax Reform Team presented its tax proposals to key stakeholders at the Presidential Palace on 26 February 2025. The main tax measures are: Corporate tax
See MoreIreland: Revenue announces local property tax returns deadline
Irish Revenue has issued a reminder to residential property owners that the filing deadline for the Local Property Tax (LPT) Return for the 2026โ2030 valuation period is 7 November 2025. This announcement was made on 29 October
See MoreEU releases report on the strategic dialogue on the VAT in the Digital Age (ViDA) package
On Tuesday, 28 October 2025, Commissioner Wopke Hoekstra hosted a strategic dialogue on the VAT in the Digital Age (ViDA) package in Brussels. The ViDA initiative represents one of the most significant reforms to the EUโs Value-Added Tax (VAT)
See MoreGermany ratifies tax treaty protocol with Switzerland
Germany has published the law ratifying the sixth protocol, which amends the 1971 tax treaty with Switzerland on 30 October 2025. Signed on 21 August 2023, this agreement aims to eliminate double taxation and prevent tax evasion between the two
See MorePoland: MoF makes certificates and authorisations module available in KSeFย
Polandโs Ministry of Finance launched the Certificates and Authorisations Module (MCU) on 1 November 2025. This module will enable users to manage authorisations in KSeF, submit certificate applications, and download certificates for system
See MoreFinland develops internal control and risk management based on OECD recommendations
Finlandโs Ministry of Finance announced on 31 October 2025 that it has been collaborating with the OECD to identify the most effective approaches to developing internal control, risk management, and internal audit. This work is a response to the
See MoreFrance: Senate approves ratification of new tax treaty with Finland
The French Senate approved the law for the ratification of the new income tax treaty with Finlandย on 29 October 2025. Signed on 4 April 2023, this treaty will replace the existing 1970 tax agreement between the two nations. The new tax
See MoreIreland: Revenue updates guidance on treatment of business entertainment expense
Irish Revenue issued eBrief No. 197/25 updating its tax and duty manuals on entertainment expenses. TDM Part 05-03-02 has been renamed โBusiness Entertainment Expenses Incurred by Directors and Employeesโ and now includes content from the
See MoreLatvia considers reducing VAT for select foods, publications
Latvia is considering reducing the VAT rate for select food items and publications under the 2026 state budget. As such, Latvia will introduce a 12% VAT rate for selected food products from 1 July 2026 to 30 June 2027. This would include all
See MoreRomania ratifies income tax treaty with Andorra
Romaniaโs President Nicuศor Dan signed Decree No. 1016/2025 on 29 October 2025, which promulgates Law No. 170/2025, ratifying Romaniaโs income and capital tax treaty with Andorra. The agreement was signed on 27 September 2024. It aims to
See MoreBelgium extends personal income tax filing deadline
Belgium's Federal Public Service (SPF) Finance announcedย on 29 October 2025, the postponement of the deadline for filing online tax returns for individuals with specific income via MyMinfin to 7 November 2025. The deadline was 31 October
See MoreSlovak Republic: Government audit office to merge with the Ministry of Finance
The Slovak Republicโs President Peter Pellegrini has signed an amendment to Act No. 357/2015 Coll. on Financial Control and Audit, aimed at accelerating the disbursement of EU funds and introducing a simpler, more transparent financial control
See MoreFrance: National Assembly passes first-reading amendments to the 2026 finance bill, focuses on major corporations
Franceโs National Assembly introduced several amendments to the Finance Bill for 2026, some of which have been approved during its first reading on 30 October 2025. The changes primarily target large corporations and business groups, introducing
See MoreGreece: Ministry of National Economy and Finance proposes draft tax reform to support families, housing, growth
RF Report Greece's Ministry of National Economy and Finance has unveiled a draft law aimed at boosting citizen income, addressing demographic challenges, and increasing long-term rental housing availability. The reforms target personal income
See More