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
See More
Belgium, Kenya sign income tax treaty
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 More
Greece: 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
See More
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
See More
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
See More
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
See More
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 More
Latvia: 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
See More
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
See More
Denmark updates platform reporting rules under DAC7, DAC8
Danish Official Gazette issues Executive Order 1159/2025 updating platform reporting rules under DAC7 and DAC8, introducing ID service use and EU central register oversight from 1 January 2026. The Danish Official Gazette published Executive
See MoreIreland: Revenue updates 2024 income tax return guidance
Revenue issues eBrief with updates on non-resident landlords, PRSA contributions, and PRSI exemptions. The Irish Revenue published Revenue eBrief No. 181/25 on 6 October 2025 with amendments to the Tax and Duty Manual Part 38-01-04I related to
See More
Denmark expands CbC reporting requirements
Denmark expanded CbC reporting, requiring full entity details from 1 January 2028. The Danish government has published Executive Order No. 1157 on 9 September 2025, broadening the scope of information that multinational enterprise (MNE) groups
See More
Ireland presents 2026 Budget, proposes increased R&D tax credits
Minister for Finance Paschal Donohoe said the Budget aims to boost productivity, protect jobs, and strengthen Ireland’s economic foundations. Ireland's Department of Finance has released the Budget 2026, which was presented on 7 October 2025,
See More
Liechtenstein: Parliament ratifies income and capital tax treaty with Estonia
The treaty will take effect 15 days after the exchange of ratification documents and apply from 1 January of the following year. The Liechtenstein parliament approved the ratification of the income and capital tax treaty with Estonia on 3 October
See More
Slovak Republic: MoF launches six-month tax amnesty period
The Finance Ministry unveils a six-month tax amnesty, excluding arrears settled before 2026. The Slovak Republic’s Ministry of Finance has outlined key dates for taxpayers planning to take advantage of the government’s “tax amnesty”
See More
Sweden adopts stricter F-tax measures
Companies, including foreign entities, that fail to comply with green technology refund obligations or provide essential tax data may face F-tax denial or revocation from 1 November 2025. Sweden’s government plans to introduce new rules to
See More
Sweden: MoF proposes amending targeted interest deduction limitation rules
The changes are aimed at adjusting the interest deduction rules to align with EU regulations. The Swedish Ministry of Finance (MOF) has released a draft bill 2025/26:20 outlining specific changes to the Income Tax Act, aimed at adjusting
See More
Netherlands: MoF revises VAT rules on valuation, fuel cards, and negative interest
The Decree provides guidance on calculating the VAT taxable amount, offering clarification on the treatment of fuel or charging cards and the transfer of negative interest by service providers. The Netherlands Ministry of Finance published Decree
See More