Poland: MoF consults on draft corporate tax reform to address tax gaps
The deadline for submitting comments is 26 September 2025. Poland’s Ministry of Finance has initiated a public consultation on 16 September 2025 regarding the draft amendments to the Corporate Income Tax (CIT) framework. The proposed
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Portugal, UK sign new income tax treaty
The new income tax treaty will replace the 1968 Portugal-UK tax treaty when it takes effect. Portugal and the UK signed a new income tax treaty on 15 September 2025. The agreement aims to prevent or reduce double taxation between the two
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San Marino: Parliament ratifies tax treaty protocol with Luxembourg
San Marino’s Parliament approved the 2006 tax treaty protocol with Luxembourg to curb double taxation. San Marino's parliament approved the ratification of the protocol to the 2006 income and capital tax treaty with Luxembourg on 15 September
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Greece: AADE announces B2B e-invoicing launch for large businesses
Greece set B2B e-invoicing mandatory from February 2026 with early adoption incentives. The Greek Public Revenue Authority (AADE) announced the official dates when businesses must start issuing electronic invoices (e-invoices) for
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Brazil, Cyprus consider starting tax treaty negotiations
Any resulting tax treaty will be the first such treaty between Brazil and Cyprus. Brazil and Cyprus have taken a step toward strengthening their bilateral relations by expressing mutual interest in initiating negotiations for a tax
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Czech Republic: President signs bill amending rules Pillar 2 rules, updates top-up tax deadlines
The President of the Czech Republic signed a bill amending the Act on Top-Up Taxes, aligning Pillar 2 filing and local tax deadlines with OECD timelines. The President of the Czech Republic, Petr Pavel, signed a bill amending the “Act on Top-Up
See MorePoland reduces interest rates on tax arrears, late payments
MOF issued a notice on 12 September updating the interest rates. Poland’s Ministry of Finance (MOF) issued a notice on 12 September 2025 updating the interest rates applicable to tax arrears and late payments. The standard rate will
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Finland: MoF consults DAC9 reporting rules
The consultation is set to conclude on 26 September 2025. Finland’s Ministry of Finance has initiated a public consultation on 15 September 2025 for the implementation of the Amending Directive to the 2011 Directive on Administrative
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EU: US framework GILTI, Net CFC Tested Income regimes to operate alongside Pillar 2
The EPRS "At a Glance" note (15 September 2025) reports that under the G7 Statement, US-parented groups will be excluded from Pillar 2’s IIR and UTPR, with US GILTI and Net CFC Tested Income rules applying alongside the global minimum tax
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Netherlands: Government presents 2026 budget, outlines main tax measures
The plan introduces technical updates and minor adjustments to income tax, wage tax, corporate tax, motor vehicle tax, heavy vehicle tax, and environmental taxes. The Dutch government unveiled the 2026 Budget along with the Tax Plan on 16
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France: Tax authority reminds MNEs of global minimum tax reporting requirement
Failure to e-file Form n°2065-INT-SD may result in a fine of EUR 50,000 under Article 1729 F bis of the French Tax Code (CGI). The French tax authority issued a notice on 12 September 2025 reminding French entities that are part of a
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Sweden: Government considers reducing VAT on dance events in 2026 budget
The government plans to reduce the VAT rate for admission to dance events to 6% from the existing 25%. The Swedish government, in a press release on 13 September 2025, announced plans to lower the VAT rate for dance events as part of its 2026
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Belgium: FPS clarifies new rules on mandatory e-invoicing
The Royal Decree of 8 July 2025, published on 14 July 2025, establishes the regulatory framework for structured e-invoicing in Belgium, building on the Law of 6 February 2024. Belgium's Federal Public Service (FPS) Finance published a notice on
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Ireland: Revenue launches payroll tax adjustment period for 2024–2025
Revenue acknowledges that employers may have struggled to adjust payroll systems and is now allowing them to correct any genuine payroll tax classification errors for 2024 and 2025. Ireland Revenue published eBrief No. 172/25, a new Tax and Duty
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Poland: MoF consults functioning of General Anti-Tax Avoidance clause under Administrative Tax Code
Interested parties can submit their opinions by 8 October 2025. Poland’s Ministry of Finance and Economy has initiated a public consultation to evaluate the General Anti-Tax Avoidance (GAAR) clause, which was introduced in 2016 under the
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France: Conseil constitutionnel rules DST constitutional
France’s Digital Services Tax (DST), introduced in 2019, imposes a 3% levy on certain digital services revenues earned in France by companies with global revenues over EUR 750 million and French revenues above EUR 25 million. France’s
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Peru, Spain advance negotiations for tax treaty
Peru and Spain to advance negotiations on a double taxation agreement. The Peruvian Ministry of Foreign Affairs announced that government officials from Peru and Spain met in Madrid on 10 September 2025 to discuss bilateral cooperation. During
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Estonia: Government approves tax treaty with Liechtenstein
The agreement will take effect 15 days after the exchange of ratification instruments and will be applicable from 1 January of the following year. The Estonian government approved the income and capital tax treaty with Liechtenstein on 11
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