Poland publishes law mandating national e-invoicing system (KSeF)
Poland’s President signed a law on 27 August 2025 mandating the national electronic invoicing system (KSeF). Poland’s government has published legislation establishing a mandatory national e-invoicing system (KSeF) for large taxpayers,
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Greece: Parliament passes law to extend UAE tax agreement
The agreement will take effect upon the exchange of ratification documents. The Greek Parliament passed legislation ratifying an exchange of notes with the UAE, confirming the continued application of their 2010 double tax treaty on 3 September
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Ireland: Revenue updates guidance on Irish real estate fund regime
Revenue updates guidance on Irish Real Estate Funds. Irish Revenue has released eBrief No. 166/25 on 5 September 2025, announcing revisions to the Tax and Duty Manual, Part 27-01b-02, concerning the administration of the Irish Real Estate Fund
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Germany: MoF unveils draft tax amendment Act 2025
Draft law proposes income tax relief, VAT cuts, and simplifications for nonprofits. The German Ministry of Finance released the draft Tax Amendment Act 2025 on 5 September 2025, proposing tax relief measures for individuals and technical
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Germany: Federal Cabinet approves final draft to amend minimum tax Act
The law amends the Minimum Tax Act to align it with the latest OECD Pillar 2 GloBE guidelines from December 2023, June 2024, and January 2025. Germany’s Federal Cabinet approved the final draft legislation from the German Ministry of Finance to
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EU Parliament backs major tobacco tax reform to advance public health
The Briefing concludes that the reform aims to reduce tobacco use, curb cross-border distortions, and combat illicit trade through updated rates, harmonised rules for new nicotine products, and an automatic adjustment mechanism. The European
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Romania: Government proposes revisions to local taxation, land taxes, and high-value assets
The tax changes include increasing building, land, and high-value asset taxes, abolishing reductions for residential and mixed-use properties, standardising agricultural building taxation, and introducing specific vehicle taxes with limited
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Malta to introduce 15% minimum tax for MNEs
Malta imposes a 15% final tax on large multinationals under new regulations. Malta’s government has issued Legal Notice 188 of 2025, titled the Final Income Tax Without Imputation Regulations, 2025, under Article 22B of the Income Tax Act on 2
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Denmark: Taxation Ministry consults near-zero electricity tax
The consultation ends on 11 September 2025. The Danish Ministry of Taxation launched a public consultation on 4 September 2025 regarding a proposed law to reduce the general electricity tax to the EU minimum of 0.8 øre per kWh for the years
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Greece: Prime Minister unveils broad tax cuts across income brackets
Greece unveils EUR 1.6 billion 2026 tax cuts for families, youth, and small communities. Greek Prime Minister Kyriakos Mitsotakis announced on 6 September 2025, a EUR 1.6 billion income tax reform at the Thessaloniki International Fair, aimed at
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Romania gazettes ordinance amending global minimum tax rules
The Ordinance updates Law No. 431/2023 to implement the Pillar 2 global minimum tax under EU Directive 2022/2523. Romania has published Ordinance No. 21 of 28 August 2025 in the Official Gazette on 29 August 2025. Government Ordinance No.
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Ireland: Irish Revenue releases Pillar 2 Registration guidance
The guidance offers comprehensive instructions on how to register for Pillar 2 taxes. Irish Revenue has released eBrief No. 170/25 on Tax and Duty Manual Part 04A-01-01A on 5 September 2025, providing comprehensive guidance on the registration
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Netherlands releases Q&As on Minimum Tax Act 2024
The Q&As offer practical guidance for implementing the Minimum Tax Act 2024 in the Netherlands. The Netherlands tax authority has released a Q&A document on the Minimum Tax Act 2024. This document compiles questions submitted to the
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Romania set to implement new logistics tax
Starting 1 November 2025, Romania will impose a RON 25 tax on low-value parcels (below EUR 150) from non-EU countries. Romania’s government has submitted a draft law to parliament for introducing a logistics tax on 1 September 2025, aimed at
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Romania: Chamber of Deputies approves tax treaty with Andorra
The tax treaty is between the two jurisdictions, aiming to prevent double taxation and combat tax evasion between Romania and Andorra. Romania’s Chamber of Deputies (lower house of parliament) has approved its first income and capital tax
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Netherlands: Council of Ministers approves tax treaty between Curacao and Suriname
The treaty will be submitted to the Dutch parliament (Staten-Generaal) and the parliament of Curacao for approval. The Netherlands Council of Ministers has approved the 2024 Curacao-Suriname Income and Capital Tax Treaty on 29 August
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Netherlands: Council of Ministers approves tax treaty between Curacao and Cyprus
The treaty seeks to eliminate double taxation and prevent tax evasion in cross-border transactions involving taxpayers from the Netherlands, Curacao, and Cyprus. The Netherlands Council of Ministers approved the first-ever income tax treaty
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EU: Tax Working Party to review tobacco tax directive reforms
The indirect taxation subgroup addresses taxation issues, including VAT, excise duties, energy taxation, financial transaction tax, and administrative cooperation. The Working Party on Tax Questions (Indirect Taxation), a preparatory body of the
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