Netherlands revises business merger decree, defines tax and loss carry-forward rules
Decree 2025-219643 addresses business mergers, clarifies the tax treatment of cooperatives, updates loss carry-forward rules, and revises approval procedures. The Netherlands State Secretary for Finance published Decree 2025-219643 of 21 August
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Czech Republic, Malta sign new tax treatyÂ
The new tax treaty will replace the existing 1996 agreement between the nations. The Czech Republic and Malta have signed a new income and capital taxes treaty on 24 September 2025. This new agreement is set to replace the existing 1996 Czech
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Netherlands: Lower house approves 2026 Omnibus Tax Bill
This 2026 Omnibus Tax Bill introduces various primarily technical, smaller-scale amendments, proposals, and corrections across multiple tax laws. The Dutch lower house of the parliament approved the 2026 Omnibus Tax Bill, and published it on its
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Estonia to maintain income tax rate to support growth
Estonia keeps taxes steady, boosts defence, and essential worker pay. Estonia’s government has reached an in-principle agreement on the state budget for 2026. At least 5% of GDP will be earmarked for a surge in Estonia’s defence
See MoreCzech Republic, Kenya sign income tax treaty
This is the first-ever income tax treaty between the two countries. The Czech Republic and Kenya signed an income tax treaty on 23 September 2025. The agreement aims to eliminate double taxation of income and prevent tax evasion between the
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Indonesia, EU conclude free trade agreement to counter US tariffs
Nearly ten years of negotiations between the EU and Indonesia were accelerated by the threat of former US President Donald Trump’s aggressive tariff measures, resulting in a free trade deal that will eliminate most tariffs between the two
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Latvia: Parliament amends tax administration rules on late payment interest
The amendments mainly focused on the new rules on late payment interest and are aimed at improving the tax administration. Latvia’s parliament adopted the Law on Amendments to the Law on Taxes and Duties on 4 September 2025, which was
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Denmark proposes higher tax-exempt payments for neighbours of solar farms
The Ministry of Climate, Energy and Utilities has suggested increasing the tax-exempt compensation for residents living near solar farms. Denmark’s Ministry of Climate, Energy and Utilities has suggested increasing the tax-exempt compensation
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Serbia implements pre-filled VAT returns from 2026
Starting January 2026, VAT returns will be pre-filled with data on goods turnover, service trade, imports, and other VAT-relevant transactions. Starting January 2026, VAT returns in Serbia will be pre-filled with data on goods turnover, service
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Sweden: Government proposes simplified business and capital taxation in 2026 budgetÂ
The proposed tax measures include business tax credits and simplified forestry and shipping rules, temporary VAT cuts and fraud controls, changes to excise taxes on alcohol and tobacco, permanent tax-free EV workplace charging, and reduced energy
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Finland: Government presents 2026 budget to parliament, proposes reduced corporate taxes
The 2026 budget proposal lowers corporate and CO2 fuel taxes while tightening crypto reporting, adjusting VAT, and raising taxes on vehicles, tobacco, alcohol, and soft drinks. Finland’s government has presented the 2026 budget proposal (HE
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France launches e-invoicing directory
The directory serves as a central resource where companies can check which businesses are subject to the e-invoicing mandate, identify their authorised platform providers, and access electronic billing addresses. The French tax administration
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Germany signs multilateral GloBE information exchange agreement
Germany signed the GIR MCAA on 19 September 2025, joining 17 jurisdictions under Pillar 2 of the OECD/G20 framework. Germany signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 19 September
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Slovenia: MoF proposes implementation of DAC8, DAC9
The amendments aim to align domestic tax procedures with EU and OECD standards, enhance reporting obligations, and streamline tax enforcement. The Slovenian Ministry of Finance (MOF) has submitted a bill proposing changes to the Tax Procedure Law
See MoreSerbia: MoF updates e-invoicing platform
The SEF version 3.14.0 updates require e-invoices to include delivery dates, ensure transaction dates are not later than issue dates, enforce VAT consistency checks, display totals for reductions and increases in foreign currency, and allow
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Romania gazettes revised VAT reporting requirement
Order No. 2194/2025 has been issued approving the revised format of Romania’s Statement 394 for reporting goods, services, and acquisitions. Romania has published Order No. 2194/2025 in Official Gazette No. 852 of 17 September 2025. This
See MoreSweden: Ministry of Finance publishes bill to implement DAC8 Crypto-Asset Reporting, CARFÂ
The bill concerns the exchange of information on crypto-assets, where the requirements of DAC8 are implemented together with CARF as a single unit. Sweden has published draft legislation through its Ministry of Finance to align with Council
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Slovak Republic: Parliament approves amending protocol to tax treaty with Iran
The Slovak Republic and Iran signed a protocol amending the 2016 Iran-Slovak Republic income tax treaty on 9 April 2025. The Slovak Republic’s parliament gave its approval to a protocol amending the 2016 income tax treaty with Iran on 16
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