Italy: Senate ratifies telework protocol to 2020 agreement with Switzerland
The approved protocol with Switzerland permanently allows cross-border workers to telework up to 25% of their hours, replacing the temporary 2024 arrangement under the 2020 agreement with Italy. Italy’s Senate has approved the ratification of
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Belgium: Government plans broader reporting requirements for securities, cryptocurrency accounts
The first mandatory reporting of securities and crypto asset account balances will cover 31 December 2025 and 30 June 2026. Belgium’s government has published amendments regarding the annual securities account tax on 17 September 2024, which
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EU Council streamlines carbon border adjustment mechanism, exempts small importers
The regulation aims to simplify the CBAM and lower compliance costs, particularly easing the regulatory burden for EU companies and SMEs. The Council of the European Union, in an announcement on 29 September 2025, stated that it has formally
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Austria: Council of Ministers authorise signing of tax treaty with Oman
Austrian Council of Ministers authorised the signing of an income and capital tax treaty with Oman The Austrian Council of Ministers authorised the signing of an income and capital tax treaty with Oman on 24 September 2025. The treaty
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Pakistan, Lithuania sign income tax treaty
The agreement aims to prevent double taxation on income and capital between the two countries while addressing tax avoidance and evasion issues. Pakistan’s Foreign Ministry announced, on 24 September 2025, that Pakistan and Lithuania signed an
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Croatia: Government consults streamlined VAT rules ahead of 2026 e-invoicing rollout
The consultation is set to conclude on 18 October 2025. Croatia’s Ministry of Finance has amended the Value Added Tax Act (VAT) to align it with the Fiscalization Act, which mandates e-invoicing for domestic B2B transactions starting 1 January
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Poland: MoF issues new KSeF guidance ahead of mandatory e-invoicing rollout
The updated guide will help businesses get ready for the mandatory national e-invoicing system, set to take effect in 2026. Poland's Ministry of Finance updated the KSeF portal and introduced a new version of the KSeF 2.0 Manual on 19 September
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Czech Republic revises jurisdictions subject to automatic financial information exchange
The list covers 159 jurisdictions, detailing the instruments for information exchange—such as the Mutual Assistance Convention, EU Council Directive 2014/107 (DAC2), and bilateral tax treaties—along with whether each jurisdiction has signed the
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EU urges 11 states to finalise 6th anti-money laundering directive transposition
The European Commission is taking action against several EU Member States that have failed to notify the Commission of measures they have adopted to transpose EU Directives into their national laws. The European Commission announced new measures
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Poland: Council of Ministers adopt 2026 draft budget act
The 2026 draft includes various fiscal changes, such as an increase in the corporate tax rate for the banking sector, a rise in the VAT exemption threshold, and an increase in excise rates on alcoholic beverages. Poland’s Council of Ministers
See MoreEU to impose 25–50% tariffs on Chinese steel
The move aims to protect Europe’s steel industry, which faces pressure from global overcapacity and limits on existing safeguards set to expire in mid-2026. The European Commission plans to introduce tariffs of 25% to 50% on Chinese steel and
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France: Tax Authorities flag common errors in Pillar 2 reporting
Tax authority warned of frequent errors in 2065-INT-SD filings, urging corrections to avoid penalties. The French tax administration has reported recurring mistakes in the filing of form 2065-INT-SD, which groups subject to country-by-country
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Czech Republic updates guidelines for waiving tax penalties, interest, fines
Starting 1 July 2025, taxpayers can receive a full 100% penalty waiver, contingent on their cooperation and compliance, replacing the previous 75% limit. The Czech Republic has published Financial Bulletin No. 12/2025 on 10 September 2025, which
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Slovak Republic: Government approves mandatory e-invoicing, corporate tax relief for select investment projects
Slovak Republic approved mandatory e-invoicing from 2027 and cashless payments, and granted corporate tax relief for two investment projects. The Slovak Republic’s government has approved a draft bill amending the Value Added Tax Act and
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Cyprus:Â FY 2024 CbC report, FY 2025 CbC notification submission deadline set for December
MNE groups must submit CbC reports for the 2024 fiscal year if their year-end is 31 December 2024, as well as CbC notifications for the 2025 fiscal year if their year-end is 31 December 2025. MNE groups in Cyprus must submit country-by-country
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Estonia: Government approves income tax treaty with Andorra
The tax treaty aims to prevent double taxation and address tax avoidance between the two jurisdictions. Estonia’s government approved the signing of a tax treaty with Andorra covering income and capital taxes on 18 September 2025. This
See MoreEU: MEP urges European Parliament to ban tax havens
MEP João Oliveira urged the EU to ban tax havens and strengthen tax fairness. João Oliveira, a Member of the European Parliament (MEP), has submitted a resolution to the European Parliament proposing measures to enhance tax fairness and
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Ireland: Revenue clarifies iXBRL filing for Large Corporates Division, High Wealth and Financial Services Division
Revenue confirmed continued iXBRL filing for LCD and HWFSD companies. The Irish Revenue published eBrief No. 173/25 on 23 September 2025 regarding iXBRL filing requirements for companies liable to corporation tax whose affairs are managed in
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