Amending protocol between France and Luxembourg enters into force
France issued Decree No. 2025-382 in the Official Gazette on 28 April 2025, confirming that the amending protocol to the 2018 income and capital tax treaty between France and Luxembourg came into effect on 4 March 2025. Earlier, France published
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Ireland updates excise rates ahead of carbon tax hike
Irish Revenue has published eBrief No. 090/25 on 25 April 2025, announcing updates to the Tax and Duty Manual concerning excise duty rates on energy products and electricity. The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products
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Netherlands releases draft tax plan measures for 2026
The Netherlands State Secretary for Finance has sent a list of tax measures on 25 April 2025, which are expected to be included in the annual Tax Plan and other tax legislation planned for the year, to the lower house of parliament. The Tax Plan
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​​Belgium: Data protection authority rules FATCA data transfers for ‘Accidental Americans’ are illegal
Belgium’s Data Protection Authority (DPA) reaffirmed its decision through Decision No. 79/2025 of 25 April 2025 to ban the transfer of data to the United States under the Belgium-United States FATCA Model 1A Agreement (2014), specifically
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EU Parliament tax panel debates green shift, competitiveness and simplification
The European Parliament's Subcommittee on Tax Matters (FISC) organised a public hearing on "The role of tax in aligning the green transition and competitiveness" On 24 April 2025. At the hearing, experts were questioned on the role that tax
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Ireland: Revenue extends pay & file deadline for certain self-assessment taxpayers
Ireland Revenue has announced an extension to the Pay & File deadline for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) customers, as outlined in eBrief No. 088/25 on 24 April 2025. The new deadline for filing and
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Malta updates financial account information exchange guidelines
Malta’s Commissioner for Tax and Customs has released an updated version (4.7) of the guidelines on the Automatic Exchange of Financial Account Information (DAC2), published on 21 April 2025. The revisions include a new definition of
See MoreEU imposes tariffs on Chinese construction equipment
The European Commission announced on 29 April 2025 that it had imposed duties of up to 66.7% on imports of Chinese construction lifts. The extra duties on Chinese mobile access equipment (MAE) will range from 20.6% to 66.7%. MAE is used to
See MoreBelgium: Government presents tax reform plan to parliament, includes VAT measures
The Belgian Chamber of Representatives has released a policy note on 24 April 2025 detailing its tax reform plans for the upcoming year. The key measures of the tax reform plan include: Dividends received deduction rules Enhancing the
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Bahrain ratifies IPA with Hungary
Bahrain has completed the ratification of the Bahrain-Hungary Investment Protection Agreement (2024) through Law No. 19 of 2025, effective as of 23 April 2025. Investment Promotion Agreements (IPAs) commit national governments to reduce
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Lithuania proposes raising corporate tax rates, modifying taxation of immovable property
The Lithuanian Ministry of Finance has announced the introduction of a package of legal acts on tax amendments into the system of legal harmonisation on 16 April 2025. The key proposals involve raising the corporate income tax (CIT) rate, modifying
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Moldova approves new tax treaty with Germany
Moldova has issued Decree No. 175 on 18 April 2025, published in the Official Gazette, authorizing the signing of a new income and capital tax treaty with Germany. A tax treaty is an agreement between two nations aimed at addressing concerns over
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Estonia: Government approves tax treaty with Botswana
The Estonian government approved the income tax treaty with Botswana on 24 April 2025. The tax treaty aims to prevent double taxation and curb tax evasion. Earlier, officials from Botswana and Estonia signed an income tax treaty on 25
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France: Tax Authorities issue ruling clarifying withholding tax on dividend arbitrage
France’s tax authorities issued Ruling No. BOI-RES-RPPM-000203 on 17 April 2025, clarifying domestic withholding tax rules on dividend arbitrage. The ruling, following amendments in the 2025 Finance Law, introduces a beneficial ownership
See MoreEU, US remain far from reaching a tariff agreement
The EU Economic Commissioner, Valdis Dombrovskis, stated on Friday, 25 April 2025, that the United States and the European Union still have work to do to reach a deal that avoids tariffs on each other's goods. The US has imposed 25% tariffs on EU
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Cyprus, Curacao sign income tax treaty
The Cyprus Ministry of Finance has signed an income tax treaty with Curacao on 23 April 2025. The agreement aims to eliminate double taxation on income and prevent fiscal evasion between the two nations. The agreement is based on the OECD Model
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Slovenia seeks input on crypto and derivative financial instruments tax bills
The Slovenian Ministry of Finance has launched a public consultation on the draft Act on Capital Gains Tax on the Disposal of Crypto-Assets and the draft amendment to the Act on Capital Gains Tax on the Disposal of Derivative Financial Instruments,
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Malta enacts Budget Act introducing elective tax and capital deduction rules
Malta has enacted Act No. IX of 2025 on 17 April 2025, implementing key income tax measures for the 2025 financial year. The Act introduces an Elective Tax, allowing for the application of Pillar 2 top-up taxes on an optional basis. This follows
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