Romania: ANAF consults revisions to tax declaration forms
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) launched a public consultation on a draft order, on 18 December 2025, which updates the official forms used to declare various taxes. The primary focus is on
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Romania gazettes DAC8 rules for crypto-asset transactions
Romania has published the Government Emergency Ordinance (GEO) No. 71/2025 in the Official Gazette No. 1146 on 10 December 2025, implementing the 2023/2226 Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) into its
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Germany: Bundesrat approves minimum tax reporting, information exchange
Germany’s Federal Council (Bundesrat) approved a regulation implementing the country’s minimum taxation law on 19 December 2025. The rule applies to multinational enterprise groups that report effective tax rates across jurisdictions under
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Netherlands: MoF consults proposed amendments to mutual fund regulation
The Dutch Ministry of Finance initiated a public consultation on 15 December 2025 regarding draft legislation addressing practical issues arising from the 1 January 2025 changes to the mutual fund regime for the funds for mutual account (fonds voor
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Hungary consults draft decree to advance global minimum tax
Hungary’s Ministry for National Economy initiated a public consultation on a draft ministerial decree on 13 December 2025 to establish the detailed implementation rules for reporting, filing, and payment obligations under the global minimum tax
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Luxembourg implements 2026 Budget Bill
Luxembourg has enacted the 2026 budget bill following its adoption by parliament. The full budget bill was published in the Official Gazette on 19 December 2025. The government has finalised the Law of 19 December 2025, introducing targeted
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Germany: Bundesrat approves Tax Amendment Act 2025
The Federal Council (Bundesrat) approved the Tax Amendment Act 2025 (Steueränderungsgesetz 2025) on 19 December 2025, providing tax relief measures for individuals and other technical amendments to various tax laws. Income tax: Increase in
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Austria: Bundesrat approves Tax Amendment Act 2025
Austria’s Federal Council (Bundesrat) approved the Tax Amendment Act 2025 (Abgabenänderungsgesetz 2025) on 18 December 2025. The act updates several tax laws and ensures national legislation aligns with EU requirements. It also aims to
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Luxembourg: Parliament approves DAC9 implementation bill
Luxembourg’s Chamber of Deputies (Parliament) adopted, in first reading on 17 December 2025, a bill to transpose the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC9, 2025/872) into national law. The bill establishes
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Hungary updates 2608 tax return form, aims to enhance transparency and data accuracy
Hungary’s National Tax and Customs Administration (NAV) has published draft amendments for the monthly tax and contribution return (Form 2608) on 18 December 2025. The form, which covers taxes and contributions related to payments and benefits, is
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Poland: MoF clarifies changes to electronic submissions to tax authorities, KAS
Poland’s Ministry of Finance announced on 19 December 2025 that starting 1 January 2026, applications submitted via ePUAP by individuals or entities that are not public bodies to tax authorities or KAS will no longer be legally
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Belgium announces VAT e-Invoicing measures from 2026
Belgium’s tax authority (SPF Finances) announced on 19 December 2025 that all Belgian companies subject to VAT must use electronic invoicing with each other from 1 January 2026. The draft law includes several measures concerning this mandatory
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Lithuania: VMI allows companies to register for sweetened beverage excise duty
Lithuania’s tax authority, the State Tax Inspectorate (VMI) announced on 17 December 2025 that companies producing or importing non-alcoholic sweetened beverages or their concentrates from other EU countries must register as excise duty payers
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Finland: Parliament adopts budget for 2026
Finland’s parliament concluded its deliberations and voting on the 2026 Budget on 19 December 2025. The key tax measures, including the reduced corporate tax rates and the 2026 income tax schedule, have been adopted. The single reading of the
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Ireland: Revenue updates Pillar 2 registration guidance, extends deadline
Irish Revenue has issued Revenue eBrief No. 244/25 on 18 December 2025, announcing updates to Tax and Duty Manual Part 04A-01-01A (Guidance on Pillar 2– Registration), including an extension to the Pillar 2 tax registration deadline for certain
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Luxembourg ratifies amending protocol to treaty with Vietnam
Luxembourg has issued the Law of 17 December 2025 in the Official Gazette on 18 December 2025, approving the ratification of protocol to its 1996 income and capital tax treaty with Vietnam. The protocol, signed on 4 May 2023, updates provisions
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Denmark: Parliament approves EV tax relief
Denmark’s Parliament has passed two bills introducing tax measures to support electric vehicles (EVs), taking effect on 1 January 2026. Bill L 79 A delays the increase in registration tax for zero-emission vehicles. The tax-free threshold
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Slovenia: Ministry of Finance publishes 2026 personal income tax brackets, allowances
Slovenia’s Ministry of Finance has published the Regulations on personal income tax for 2026, establishing new brackets and relief measures. Progressive tax rates The progressive tax rates will apply to annual income as
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