Italy: Government introduces tax credits to counter rising fuel costs
Italy’s Revenue Agency has introduced emergency tax relief measures to combat surging fuel prices, including temporary excise duty cuts and EUR 110 million in tax credits for transport and fishing sectors through Decree Law No. 33 on 18 March
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Russia clarifies corporate tax refund deadline for foreign entities
The Russian Ministry of Finance (MoF) has clarified the timeframe for refunding corporate income tax previously withheld from payments made to foreign organisations. The official position was outlined on 12 March 2026 in Letter No.
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Switzerland: FTA launches online GloBE information return application
The Swiss Federal Tax Administration (FTA) has announced that the GloBE Information Return (GIR) application is now available on the federal government’s online portal. The application allows companies to register for GIR purposes and submit their
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Luxembourg: Parliament adopts DAC8 crypto-asset reporting rules
Luxembourg’s parliament passed a law implementing EU Directive 2023/2226 (DAC8), introducing stricter reporting and due diligence requirements for crypto-asset service providers (CASPs). Under the law, CASPs must collect users’ tax residency,
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UK: HMRC consults close company participator reporting
The UK’s HM Revenue & Customs (HMRC) has initiated a public consultation on proposed rules for reporting transactions between close companies and their participators on 19 March 2026. This consultation seeks views on proposals to introduce
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Belgium consults Pillar Two IIR top-up tax returns for 2024–25
Belgium’s Federal Public Service (SPF) Finance has launched a public consultation on 17 March 2026 on draft top-up tax returns under the Pillar Two Income Inclusion Rule (IIR) for the 2024 and 2025 tax years, along with accompanying explanatory
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Croatia: Government authorises renegotiations to amend tax treaty with US
Croatia’s government has initiated proceedings, on 18 March 2026, to sign an amending protocol with the US government that will modify the existing convention on avoiding double taxation and preventing tax evasion regarding income taxes. The
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France issues guidance on treaty-based dividend withholding relief
France’s tax authority has issued guidance clarifying its taxation methods for dividends and similar income under international tax treaties, particularly focusing on treaty benefits for distributions to residents of countries with specific
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Denmark consults adoption of Peppol BIS e-invoicing standard
Denmark’s Business Authority has opened a public consultation on a proposed strategy for e-invoice formats within Nemhandel, the country’s national e-invoicing infrastructure used by both the public and private sectors. The strategy document was
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Italy clarifies 10% VAT for waste transports despite 2025 budget changes
The Italian Revenue Agency has clarified, on 17 March 2026, that waste transportation services will continue to benefit from a reduced 10% VAT rate, even when transporting waste destined for landfills or incineration facilities without energy
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Ukraine issues 2025 filing guidance for individuals, clarifies when filing not required
The State Tax Service of Ukraine has issued guidance on the annual tax declaration (return) obligations for individual taxpayers. The notice clarifies cases where filing a declaration is not required. For taxpayers who must submit a declaration,
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Bosnia and Herzegovina: Upper house adopts mandatory e-invoicing law
Bosnia and Herzegovina’s House of People (Upper House) adopted a law requiring all transactions to be reported electronically in real time, aiming to improve tax compliance and reduce the informal economy. The law was published in Official
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Luxembourg updates jurisdictions list for the exchange of financial information under CRS
Luxembourg issued the Grand-Ducal Decree of 13 March 2026, officially published in the Journal Officiel du Grand-Duché de Luxembourg (Mémorial A) on 16 March 2026, updating the list of partner jurisdictions for the exchange of financial account
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Bosnia and Herzegovina cuts excise duties on oil to ease market pressure
Bosnia and Herzegovina’s House of Representatives adopted amendments to the Law on Excise Duties on 16 March 2026, enabling the Council of Ministers to reduce or abolish excise duties on diesel, petrol, kerosene, heating oil, and biofuel for up to
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Poland gazettes DAC8 crypto-asset reporting, DAC9 Pillar Two top-up tax exchange directives
Poland has published the Act of 13 February 2026 amending the Act on the Exchange of Tax Information with Other Countries and certain related legislation in the Official Gazette on 17 March 2026, implementing the Council Directive (EU) 2023/2226 of
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EU Commission presents proposal for single set of corporate rules (28th company regime)
The European Commission, on 18 March 2026, presented its proposal and a dedicated FAQ page for EU Inc., a new single set of corporate rules, building the cornerstone and starting point for the EU's 28th regime. EU Inc. is an optional,
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Romania gazettes GloBE deferred tax accounting rules
Romania’s Ministry of Finance has published Order No. 203/2026 in the Official Gazette No. 196 on 13 March 2026, detailing how deferred tax is to be recorded in the accounting records of constituent entities subject to Law No. 431/2023, which
See MoreLuxembourg ratifies amending protocol to tax treaty with Georgia
Luxembourg published the Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia. The protocol, signed on 3 July 2025, replaces Article 27 (Exchange
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