Greece implements EU small business VAT scheme
The measures apply retroactively from 1 January 2025. Greece adopted Law No. 5222, published on 28 July 2025, introducing the EU small business scheme for cross-border supplies, in line with Council Directive (EU) 2020/285 of 18 February
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France publishes guidance on Pillar 2 global minimum tax
France published BOI-IMG guidance regarding the implementation of the 15% global minimum tax for large domestic and multinational groups. The French tax authorities published the guidance (BOI-IMG), on 8 October 2025, regarding the implementation
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Denmark: Parliament reviews bill L 23 to implement EU DAC9
The bill proposes amendments to Danish tax laws to align with EU rules on Top-up tax reporting under DAC9, due by 31 December 2025. Denmark’s parliament is reviewing draft Bill L 23 on 8 October 2025, which aims to implement Council Directive
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​​Croatia: MoF consults ratification of tax treaty protocol with Switzerland
The deadline for submitting comments is 30 September 2025. Croatia’s Ministry of Finance has initiated a public consultation on 16 September 2025, on the ratification of the amending protocol to its 1999 income and capital tax treaty with
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Italy: Chamber of Deputies approves income tax treaty with Kosovo
The agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance between the two countries. Italy’s Chamber of Deputies (lower house) has approved the ratification of its income tax treaty with Kosovo on 8
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Greece unveils 2026 budget with targeted tax cuts to ensure fiscal stability
The 2026 budget introduces tax relief measures, including reduced real estate and VAT rates, and additional initiatives such as a Pharmaceutical Innovation Fund and the elimination of the TV subscription fee. Greece’s Ministry of Finance
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Romania: Senate approves new tax treaty with UK
Once in force, the treaty will replace the existing Romania–United Kingdom Income Tax Treaty of 1975. The Romanian Senate approved the new tax treaty with the UK on 29 September 2025. The new agreement, signed on 13 November 2024, aims to
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Latvia, Liechtenstein sign tax treaty
The new agreement aligns with the latest international standards, reflecting the OECD/G20 Base Erosion and Profit Shifting (BEPS) recommendations. Latvia and Liechtenstein signed an income and capital tax treaty on the sidelines of the seventh
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Romania: Senate approves tax treaty with Andorra
The agreement was signed on 27 September 2024 and seeks to eliminate double taxation and prevent fiscal evasion between the two nations. The Romanian Senate approved the 2024 income and capital tax treaty with Andorra on 29 September 2025. The
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Tax treaty between Croatia, Saudi Arabia enters into force
The treaty applies to Croatian profit tax, income tax, local income tax, and any related surcharges, as well as to Saudi income tax and Zakat. The Income and Capital Tax Treaty between Croatia and Saudi Arabia, signed on 4 December 2024, entered
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Belgium, Kenya sign income tax treatyÂ
Representatives from Kenya and Belgium have signed a tax treaty aimed at eliminating double taxation and preventing tax evasion for individuals and businesses operating between the two countries. The agreement was signed on Tuesday, 30 September
See MoreGreece: AADE opens digital applications for special taxation of income
From 3 October, new tax residents can apply on myAADE for Greece’s Article 5G special tax regime. The Greek Independent Authority for Public Revenue (AADE) has announced that, starting 3 October, individuals transferring their tax residence to
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Ireland: Revenue outlines VAT rollout for digital age (ViDA) measures
The compulsory e-invoicing and real-time VAT reporting are intended to comply with the EU VAT in the Digital Age (ViDA) Directive by 1 July 2030. Ireland’s Revenue announced a phased rollout for compulsory e-invoicing and real-time VAT
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Lithuania tax authority revises guidance to clarify corporate tax rates
From 2026, Lithuania will set the corporate income tax rate at 17% for local entities and PEs, apply a 10% flat tax to certain income of foreign entities without a PE, and allow small businesses under EUR 300,000 annual revenue to pay 0% tax for the
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EU Council approves extension of Poland’s 50% VAT deduction limit
The VAT deduction cap is extended until 31 December 2028. The EU Council issued Implementing Decision (EU) 2025/1986 on 22 September 2025, permitting Poland to extend its current VAT deduction restrictions on motorised road vehicles. This
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EU Commission moves to raise tariffs to shield steel sector
The European Commission proposed halving tariff-free steel import quotas and imposing a 50% duty on excess imports to support the EU steel industry. The European Commission has proposed measures on 7 October 2025 to safeguard the EU steel sector,
See MoreLatvia: Finance minister outlines key priorities in 2026 draft budget, initiates discussions with social partners
The 2026 budget proposes diversifying revenue sources through higher gambling and excise taxes, while supporting investment and easing living costs with tax law amendments and a temporary VAT cut on basic foods starting July 2026. Latvia's
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Luxembourg: MoF presents 2026 state budget to Chamber of Deputies, proposes fiscal measures to bolster innovation-driven investments
The 2026 budget focuses on strengthening its financial centre through tax reforms and tech investments, while expanding incentives and support measures for SMEs and start-ups to boost innovation and entrepreneurship. Luxembourg's Minister of
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