Netherlands consults proposed reforms to expat taxation, cross-border director tax relief
The Netherlands initiated a public consultation on draft legislation to amend expat taxation, share acquisition price rules after emigration, and unilateral double taxation relief for directors and supervisory board members. The consultation runs
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Bosnia and Herzegovina updates individual income tax rules
The Federation of Bosnia and Herzegovina has published amendments to its Rulebook on the Implementation of the Income Tax Law. The changes appear in Official Gazette No. 12/26 on 13 February 2026. The update adds a new provision to Article 10,
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Germany publishes draft permanent establishment guidelines
The German Federal Ministry of Finance has released a draft of its revised guidelines on permanent establishments (PEs) in domestic and international tax law. These guidelines are intended to replace the previous version issued in December
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EU: Turks and Caicos Islands and Vietnam non-cooperative, delists Fiji, Samoa, and Trinidad and Tobago
The EU Economic and Financial Affairs Council revised its list of non-cooperative tax jurisdictions on 10 October 2025, adding the Turks and Caicos Islands and Vietnam and removing Fiji, Samoa, and Trinidad and Tobago. Below is the official press
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Slovenia gazettes Pillar 2 top-up tax return regulations
Slovenia published regulations governing the top-up tax return and the domestic top-up tax return in its Official Gazette on 13 February 2026. The measures form the country’s implementation of the global minimum tax under Pillar 2. The top-up
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Sweden: Government consults VAT amendments for cross-border trade
The Swedish government has launched a public consultation, on 13 February 2026, on the proposed amendments to the Value Added Tax Act (2023:200) aimed at updating VAT rules for cross-border trade and special schemes, in line with recent changes to
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Slovenia: Tax Authority clarifies rules on overseas asset allowances
The Slovenia Tax Authority has issued revised guidance on claiming tax relief for assets used abroad on 10 February 2025. The guidance was issued in response to an enquiry from a Slovenian tax resident operating via a permanent establishment
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Luxembourg: Chamber of Deputies ratifies updated tax treaty with San Marino
Luxembourg’s Chamber of Deputies approved the ratification of the protocol to the 2006 income and capital tax treaty with San Marino on 11 February 2026. The two countries signed an amending protocol to their 2006 tax treaty on 14 May 2025,
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Belgium raises VAT rates on pesticides, accommodations
The Belgian Council of Ministers approved a Royal Decree on 13 February 2026 introducing higher VAT rates for specific goods and services. The changes target pesticides, plant protection products, furnished accommodations, and camping facilities.
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EC enacts tariffs on low-value e-commerce packages
The European Council approved new customs duty rules on 11 February 2026, eliminating the current exemption for parcels valued under EUR 150. From 1 July 2026, an interim flat-rate duty of EUR 3 will apply to items in small parcels valued at less
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Slovenia specifies minimum tax directive reporting obligations
Slovenia’s Ministry of Finance has published a notice on 6 February 2026 outlining the principal reporting obligations under the Minimum Taxation Directive (2022/2523). A person liable for minimum tax under the Minimum Tax Act (Official Gazette
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Ireland: Revenue extends 2025 Form 11, CAT ROS filing deadline
Ireland’s tax authority (Revenue) issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025. For self-assessment
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Finland: Government proposes side-by-side package implementation under Pillar 2 amendments
Finland’s government submitted a new law proposal (HE 6/2026) to parliament on 12 February 2026, which supplements the earlier proposal HE 196/2025, introducing further amendments to the Law on Minimum Tax by Large Groups, which implements the
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WTO: Meeting of Ministers to Discuss Reform
On 11 February 2026 the director-general of the World Trade Organization (WTO) indicated that the WTO ministerial meeting in Cameroon in March 2026 will aim to make progress in reforming the organisation. The director-general has emphasised that the
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Poland enhances KSeF system with new authentication options, updates manual
Poland has modernised its National e-Invoice System (KSeF) through two major developments: expanded login capabilities launched on 14 February 2026, and a comprehensive manual update for KSeF 2.0. Streamlined access through multiple
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J5 warns OTC crypto desks and processors enable tax evasion, money laundering
The Joint Chiefs of Global Tax Enforcement (J5) published two law enforcement advisories on 11 February 2026 that detail how over-the-counter (OTC) cryptocurrency trading desks and cryptocurrency payment processors may be used to obfuscate and move
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EU imposes tariffs on Chinese-made electric vehicles
The European Commission has implemented additional import duties on electric vehicles manufactured in China, with rates varying significantly by manufacturer. These charges come on top of the EU's standard 10% import duty on cars. Chinese EV
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Luxembourg: Chamber of Deputies approve amending protocol to tax treaty with Georgia
Luxembourg’s Chamber of Deputies approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Georgia on 11 February 2026. Under the amendment, Article 27 of the treaty is replaced to align the exchange of
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