Germany and Netherlands sign protocol to amend tax treaty
The Netherlands and Germany signed a protocol amending their 2012 tax treaty on 14 April 2025. This announcement was made by The Central Government of Netherlands on the same day. The protocol introduces a provision for cross-border workers,
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Sweden: Tax Agency proposes national e-invoicing rules
The Swedish Tax Agency has announced that it prevented incorrect VAT payments amounting to SEK 534 million in 2024 as part of its ongoing measures to combat VAT fraud. This announcement was made by the Swedish Tax Agency on 14 April 2025. The
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Ireland: Revenue issues guidance on general anti-avoidance rule and protective notifications
Irish Revenue has published eBrief No. 085/25 on 16 April 2025, introducing a new Tax and Duty Manual Part 33-02-03, which offers guidance on the general anti-avoidance rule and the use of protective notifications. This manual provides guidance
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France: Tax Authority issues guidance on new capital reduction tax for share buybacks
The French Tax Authority issued guidance on the declaration and payment procedures for the new tax on capital reductions involving share buybacks by certain companies on 11 April 2025. The tax must be reported and paid alongside the taxpayer’s
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Romania consults on draft legislation to ratify Pillar Two STTR instrument
Romania’s government has initiated a public consultation on a draft law to ratify the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI). In September 2023, the OECD/G20 Inclusive Framework
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Cyprus issues VAT rules for unredeemed expired vouchers
The Cyprus tax department issued Circular 3/2025 on 8 April 2025 to clarify value added tax (VAT) rules for unredeemed expired vouchers. The Circular focuses on single-purpose and multi-purpose vouchers. Single-purpose vouchers: VAT on
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Poland: Delay proposed for parts of mandatory e-invoicing system (KSeF)
Poland’s Ministry of Finance has proposed a legislation on 12 April 2025 to delay the ban on using cash register invoices and Polish tax identification number (NIP-bearing receipts) as simplified invoices. The proposed law also calls for the
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Greece enacts crypto tax, debt settlement reforms
The Greece's Ministry of Finance enacted Law (A 56/2025) introducing various tax and financial measures on 11 April 2025. These include rules on carried-forward losses in mergers, taxation of crypto assets, out-of-court debt settlement procedures,
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Albania: Council of Ministers approve draft tax treaty with Lithuania
Albania's Council of Ministers approved the signing of a draft income tax treaty with Lithuania on 9 April 2025. This announcement was made by The Albanian Telegraphic Agency (ATA) on the same day. The deal aims to prevent tax evasion through
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Finland consults on ending power tax incentives for data centres and mines
Finland’s Ministry of Finance has launched a public consultation on a proposal on 10 April 2025 regarding abolishing the tax relief for electricity used by data centres and mines in Finland. The proposal seeks to support the government's
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EU: VAT in the Digital Age (ViDA) Package goes into effect
The Council Directive (EU) 2025/516 for the EU's VAT in the Digital Age (ViDA) Package took effect on 14 April 2025, 20 days after its publication in the EU's Official Journal. The package introduces updates to the EU's VAT systems to align with
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European Commission provides clarity on suspension of trade countermeasures against the US
The European Commission has published a statement on 14 April 2025 providing details on the decision to suspend trade countermeasures against the United States. The pause was first announced by EU Commission President Ursula von der Leyen last
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Spain decrees new tax reporting rules for financial sector
Spain’s tax agency has published the Royal Decree 253/2025 in the Official State Gazette (BOE) on 1 April 2025. The Decree brings substantial reforms to tax reporting obligations within the financial sector. The changes update the RGAT
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Belgium releases draft domestic top-up tax return form
Belgium's Federal Public Service (SPF) Finance released an updated draft of the annual supplementary national tax return form on 10 April 2024. This supplementary national tax return form underwent public consultation in October 2024 and has
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Spain extends e-invoicing deadline, adds new exemption for third-party invoicing
Spain’s tax agency has published the Royal Decree 254/2025 in the Official State Gazette (BOE) on 2 April 2025. This Decree amends Royal Decree 1007/2023 of 5 December 2024, which sets the requirements for computer systems and programs used in
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Denmark introduces bill for temporary green asset depreciation incentives
Denmark’s Ministry of Taxation has introduced Bill L 195 on 9 April 2025 to establish a temporary increase in the depreciation basis for certain new green assets, as part of the green investment window linked to the Agreement on Green Tax
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Switzerland plans referendum on proposed tax treaty changes with Germany
Switzerland has scheduled a referendum deadline of 10 July 2025 for the proposed protocol amending the 1971 income and capital tax treaty with Germany. Earlier, the Swiss parliament granted final approval to the amending protocol to the 1971
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Denmark proposes tax reform to align with OECD guidelines and simplify transfer pricing rules
The Danish Minister of Taxation introduced Bill L 194 to align with the OECD’s Minimum Tax Guidelines and ease transfer pricing (TP) documentation on 9 April 2025. The Bill aims to implement OECD administrative guidance under Pillar Two,
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