Netherlands: Council of Ministers approves tax treaty between Curacao and Suriname
The treaty will be submitted to the Dutch parliament (Staten-Generaal) and the parliament of Curacao for approval.ย The Netherlands Council of Ministers has approved the 2024 Curacao-Suriname Income and Capital Tax Treaty on 29 August
See MoreNetherlands: Council of Ministers approves tax treaty between Curacao and Cyprus
The treaty seeks to eliminate double taxation and prevent tax evasion in cross-border transactions involving taxpayers from the Netherlands, Curacao, and Cyprus. The Netherlands Council of Ministers approved the first-ever income tax treaty
See MoreEU: Tax Working Party to review tobacco tax directive reforms
The indirect taxation subgroup addresses taxation issues, including VAT, excise duties, energy taxation, financial transaction tax, and administrative cooperation. The Working Party on Tax Questions (Indirect Taxation), a preparatory body of the
See MoreCzech Republic gazettes amendment to minimum tax law
The bill extends Czech filing deadlines: tax returns are now due 22 months after the tax period (up from 10 months), and information returns 15 months (18 months for first filings), up from 10 months.ย The Czechย Republic's
See MorePoland: Ministry of Digital Affairs to further consult on proposed digital services tax
The meeting will be held on 17 September at the Ministry of Digital Affairs.ย Polandโs Ministry of Digital Affairs announced on 1 September 2025 that it will host another series of meetings devoted to consultations on the introduction of a
See MoreFinland: Government announces 2026 budget measures
The 2026 budget proposal includes reduced corporate tax rates, tightened crypto reporting requirements, adjusted VAT rates, and cuts to CO2 fuel taxes, as well as increased taxes on vehicles, tobacco, alcohol, and soft drinks. Finlandโs
See MoreLiechtenstein: Government approves tax treaty with Estonia
The agreement will take effect 15 days after the exchange of ratification instruments and will be applicable from 1 January of the following year.ย The Liechtenstein government approved the ratification of the income and capital tax treaty with
See MoreIreland: Revenue issues revised guidance on engaging experts for R&D tax credit audit
Irish Revenue updates guidance on appointing independent experts for R&D tax credit audits, reflecting the new panel effective 8 August 2025 and its two-year term. Irish Revenue released eBrief No. 165/25 on 28 August 2025, announcing
See MorePortugal approves registration form for Pillar 2 regime
Portugal issued Form 62 for the GMT regime, requiring filings from covered multinational and large domestic group entities with defined rules and deadlines. Portugal published Ordinance No. 290/2025/1 in the Official Gazette on 2 September 2025,
See MorePoland moves to centralise tax ruling publications
The draft, published 1 September 2025 for a 7-day public consultation, will apply to rulings from early 2025 and take effect three months after publication. Polandโs Ministry of Finance and Economy proposed a draft amendment (ref. UDER91) to
See MoreRomania: Government gazettes small business VAT scheme
The law raises the VAT exemption threshold for small businesses to RON 395,000, with the SME scheme ceasing once national or EU turnover exceeds EUR 100,000.ย Romaniaโs government has published Government Ordinance No. 22 (GO No. 22/2025) in
See MorePoland: Government adopts 2026 budget law, increases corporate tax for banks
The draft 2026 budget law increases the corporate tax rate for the banking sector, a rise in the VAT exemption threshold from PLN 200,000 to PLN 240,000, and a 15% hike in excise rates on alcoholic beverages. Poland's government has adopted the
See MoreIndia, Belgium amending protocol to tax treaty enters into force
The Protocol expands the existing framework for exchanging tax information, aiming to reduce tax evasion and avoidance between the two countries while also facilitating mutual assistance in tax collection.ย The amending protocol to the 1993
See MoreEU: Commission consults CBAM methodology, certificate adjustments, third-country carbon price deductions
Stakeholders are encouraged to provide feedback on this initiative until 25 September 2025. The European Commission initiated a consultation on 28 August 2025 to gather the opinions of all stakeholders on the rules on the methodology for
See MoreFrance, Peru finalise tax treaty negotiations
Peruโs Ministry of Foreign Affairs announced that France and Peru have completed negotiations on a tax agreement. Peruโs Ministry of Foreign Affairs announced that France and Peru have finalised negotiations on a bilateral tax agreement ย on
See MoreFrance updates shareholder interest deductibility rates
The New maximum deductible interest rates are published for fiscal years ending between 30 June and 29 September 2025. The French tax authority has published new interest rates for determining the deductibility of interest payments to
See MoreBelgium extends deadline for thematic investment deduction certificate filing
ย The extension is limited to 30 June 2026, except for deadlines within three months of that date, with up to 40% deduction rates for sustainable transition investments. Belgiumโs Federal Public Service for Finance has published the royal
See MoreEU moves to cut tariffs under trade deal with US
These steps contribute to restoring stability and predictability in EU-US trade and investment relations, to the benefit of business, workers and citizens. On 28 August 2025, the European Commission presented two proposals to advance the
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