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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France simplifies e-invoicing rules
France eases e-invoicing and e-reporting rules ahead of the 2026-27 deadline. The French government has announced new simplification and easement measures for mandatory e-invoicing and e-reporting, ahead of the 2026-27 compliance deadline. The
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Germany: Government approves 2025 draft tax amendment act
The draft bill proposes tax relief for individuals and other technical changes to tax laws and will proceed through approval by the Bundestag and Bundesrat. Germany’s Federal Cabinet (Bundesregierung) has approved the draft of the Tax Amendment
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Romania gazettes new VAT return form to reflect updated rates
The updated form with the new VAT rates will be required for the VAT return due on 25 September 2025. Romania’s government has published Order No. 2.131 of 2 September 2025 in the Official Gazette on 8 September 2025, approving the update to
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Finland: Parliament reviews bill to enforce DAC8 crypto reporting
Finland’s Parliament is reviewing a draft bill to implement EU Directive 2023/2226 (DAC8), establishing new reporting and due diligence obligations for crypto-asset service providers. Finland’s Parliament is reviewing draft bill HE
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Poland: MoF launches consultation on global minimum tax notification and return forms
The deadline for submitting comments is 19 September 2025. The Polish Ministry of Finance has initiated a public consultation on 11 September 2025, focusing on draft tax forms related to the Pillar 2 global minimum tax framework. The
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Denmark gazettes consolidated minimum taxation Act in line with OECD guidelines
Denmark gazettes consolidated Minimum Taxation Act under Executive Order No. 1089/2025, aligning with OECD guidance and EU Directive 2022/2523 Denmark has published the consolidated Minimum Taxation Act through Executive Order No. 1089/2025 on 10
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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
See MoreGermany: 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,
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