Greece enacts tax treaty with UAE
Greece ratified the tax treaty with UAE retroactively, ensuring the continued application of their 2010 agreement. Greece enacted Law 5228/2025 on 8 September 2025, ratifying the exchange of verbal notes with the UAE, ensuring the 2010
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EU: Parliament approves simplifications of Carbon Border Adjustment Mechanism
European Parliament approves streamlined CBAM rules, exempting most small importers while maintaining coverage of 99% of emissions. The European Parliament announced that it had approved measures to simplify the Carbon Border Adjustment Mechanism
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Czech Republic issues Decree allowing complete waiver of tax penalties, replaces the previous 75% limit
Decree D-72 goes into effect on 15 September 2025. The Czech Republic’s tax authorities (General Financial Directorate) have issued Decree D-72, which the Ministry of Finance published on 10 September 2025, replacing the previous Decree
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Hungary joins addendum to the CRS MCAA
Hungary signed the Addendum to the CRS MCAA on 8 September 2025. According to an OECD update, Hungary signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 8
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Hungary: HTA introduces stricter rules for online invoice reporting errors
Starting 15 September 2025, Hungary’s tax authority will tighten online invoice reporting rules, with fines of up to HUF 1,000,000 per invoice for non-compliance. Hungary’s tax authority (HTA) will enforce stricter rules for online invoice
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Sweden: Government proposes labour and pension tax cuts in 2026 budget
Sweden plans tax cuts totalling nearly SEK 21.4 billion, including larger earned income credits, higher basic allowances for seniors, and expanded relief for sickness and activity compensation, resulting in annual reductions of approximately SEK
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Germany: Federal Cabinet approves bill to encourage private investments
The draft promotes private investment in infrastructure and renewable energies as well as in smaller enterprises and start-ups (venture capital). The German Federal Cabinet approved a draft law on 10 September 2025 to encourage private
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Czech Republic: Chamber of Deputies passes law amending employer reporting and tax regulations, introduces 150% R&D allowance
The bill is now awaiting the president’s signature. The Czech Republic’s Chamber of Deputies (Lower House of Parliament) passed a new law on 10 September 2025, introducing significant changes to employer reporting and tax regulations,
See MoreGreece publishes 2023 preferential tax jurisdictions
Under Greek law, preferential tax regimes are those with a corporate tax rate equal to or less than 60% of Greece’s rate for legal persons or permanent establishments. The Greek Public Revenue Authority (AADE) issued Decision No. A.1125 on 9
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Estonia updates motor vehicle tax, registration rules
Estonia launches a new motor vehicle tax from 1 January 2025, covering various vehicles with rates based on age, weight, and emissions. The Estonian President approved amendments to the Motor Vehicle Tax Act and updates to the Traffic Act on 9
See MoreCzech Republic, UK advance new tax treaty negotiations
Once in force, the new tax treaty will replace the 1990 tax treaty between the UK and the former Czechoslovakia.  Czech and UK officials will hold the second round of income tax treaty negotiations from 16–19 September 2025, following the
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Slovak Republic: MoF unveils 2026 public finance, tax reform measures
The key tax changes are in the corporate and investment sectors, which face higher taxes: the top corporate license fee rises to EUR 11,520, and the special levy jumps to 15%. Consumption taxes increase, with VAT on sugary/salty foods at 23% and
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Cyprus, Vietnam to sign income tax treaty
Cyprus and Vietnam have been negotiating for an income tax treaty since 2015. Officials from Cyprus and Vietnam have agreed to sign an income tax treaty on 8 September 2025, which has been under negotiation since 2015. The latest development
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Portugal updates blacklist of favourable tax jurisdictions
Portugal delists Hong Kong, Liechtenstein, and Uruguay from its tax blacklist. Portugal has issued Ordinance No. 292/2025/1 on 5 September 2025, introducing changes to the list of jurisdictions considered to have privileged tax regimes under
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Ireland: Irish Revenue revises VAT registration guidance
The guidance provides updates the Tax and Duty Manual Part 38-01-03b, which provides guidelines for VAT registration. Irish Revenue’s eBrief No. 168/25, released on 3 September 2025, updates the Tax and Duty Manual Part 38-01-03b, which
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Poland publishes law mandating national e-invoicing system (KSeF)Â
Poland’s President signed a law on 27 August 2025 mandating the national electronic invoicing system (KSeF). Poland’s government has published legislation establishing a mandatory national e-invoicing system (KSeF) for large taxpayers,
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Greece: Parliament passes law to extend UAE tax agreement
The agreement will take effect upon the exchange of ratification documents. The Greek Parliament passed legislation ratifying an exchange of notes with the UAE, confirming the continued application of their 2010 double tax treaty on 3 September
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Ireland: Revenue updates guidance on Irish real estate fund regime
Revenue updates guidance on Irish Real Estate Funds. Irish Revenue has released eBrief No. 166/25 on 5 September 2025, announcing revisions to the Tax and Duty Manual, Part 27-01b-02, concerning the administration of the Irish Real Estate Fund
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