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
See MoreDenmark 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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Malta issues guidance on VAT exemption for small enterprises
Malta’s Commissioner for Tax and Customs published new guidelines on the VAT exemption for small enterprises on 7 April 2025, following amendments introduced by Act XXXVIII of 2025. The guidelines clarify the application of the exemption
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EU: Council adopts DAC9 to support Pillar Two filings
The Council of the EU announced on 14 April 2025 the formal adoption of changes to the Directive on administrative cooperation in taxation (Directive 2011/16/EU) to simplify filing obligations under the Pillar 2 Directive (DAC9). The directive
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Luxembourg approves protocol to 2019 tax treaty with Argentina
Luxembourg’s Government Council has approved the ratification of the protocol to the 2019 tax treaty on income and capital with Argentina on 28 March 2025. The protocol will enter into force upon the exchange of ratification instruments and
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Luxembourg publishes Law ratifying first amendment to tax treaty with Moldova
Luxembourg released the Law of 25 March 2025 in the Official Gazette on 7 April 2025, which facilitates the ratification of the protocol to the 2007 income and capital tax treaty with Moldova. The protocol, signed on 25 June 2024, represents the
See MoreDenmark updates list of jurisdictions for automatic exchange of financial information
Denmark issued Executive Order No. 366 on 7 April 2025 , published in Official Gazette A on 9 April 2025. This order updates the list of jurisdictions that participate in the automatic exchange of financial account information, in line with
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European Commission adopts updated regulation to enforce DAC7
The European Commission (EC) has adopted Implementing Regulation 2025/648 of 2 April 2025, introducing changes to Implementing Regulation 2015/2378, as regards the standard forms and computerised formats to be used for the mandatory automatic
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Malta extends deadlines for electronic filing of corporate tax returns in 2025
Malta's Commissioner for Revenue has revealed the extended deadlines for submitting corporate income tax returns electronically in 2025. This announcement was made by the Government of Malta on 25 March 2025. The Commissioner for Tax and
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Cameroon: Senate approves tax treaty with Czech Republic
The Cameroon Senate has approved the law to ratify the income tax treaty with the Czech Republic on 8 April 2025. The agreement was signed by Cameroon by the Minister of Finance, MINFI, Louis Paul Motaze and Czech Republic Ambassador to Cameroon
See MoreEU pauses counter trade measures against US
The European Commission announced on 9 April 2025 that its proposal to implement trade countermeasures against the US had received approval from EU Member States. The Commission's proposal was made in response to the US decision in March to
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Germany: Coalition government to lower corporate tax rate amongst other policy changes
Germany’s new coalition government, formed by the conservative alliance led by Friedrich Merz and the centre-left Social Democrats (SPD), announced a set of tax measures on 9 April 2025 as part of their policy agreement. The measures include a
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Poland gazettes consolidated transfer pricing rules for corporate tax
Poland published the updated consolidated text of the transfer pricing regulations related to corporate income tax in the Official Gazette on 8 April 2025, reflecting the provisions which have been in effect from 21 March 2025. The provisions of the
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Luxembourg: Chamber of Deputies approve tax treaty with Colombia
Luxembourg's Chamber of Deputies gave its approval for the ratification of the tax treaty with Colombia concerning income and capital on 2 April 2025. The agreement was signed on 19 January 2024. It seeks to eliminate double taxation with respect
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Germany, Switzerland renew changes to tax treaty arbitration agreement
The German Ministry of Finance announced a new agreement on 28 March 2025 with Switzerland that permanently extends the 2019 amendments to the 2016 mutual agreement concerning arbitration procedures under the 1971 tax treaty between the two
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France: Senate approves protocol to tax treaty with Switzerland
The French upper house of Parliament (Senate) approved a new law on 3 April 2025 to ratify a protocol that will update the existing tax treaty between France and Switzerland. This protocol, which was signed on 27 June 2023, is the fifth amendment
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