France approves GloBE Information Exchange Agreement under Pillar Two for automatic tax data exchange

04 June, 2026

The French Council of Ministers approved the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework on BEPS on 27 May 2026. The GIR MCAA is designed to

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Switzerland, Finland sign protocol of amendment to double taxation agreement

04 June, 2026

Switzerland and Finland have moved forward with updating their longstanding tax agreement, with the Swiss State Secretariat for International Finance announcing the signing of an amending protocol to their 1991 income and capital tax treaty on 28

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Luxembourg publishes list of jurisdictions for automatic GloBE GIR exchange

04 June, 2026

Luxembourg has published the Grand-Ducal Regulation of 26 May 2026 in the Official Gazette, setting out the list of jurisdictions with which it will automatically exchange information from GloBE Information Returns (GIRs) in relation to the global

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Belarus: President ratifies income tax treaty with Jordan

04 June, 2026

The Belarusian President signed a law for the ratification of the income tax treaty with Jordan on 25 May 2026. Signed on 16 December 2025, this treaty is aimed at preventing double taxation and facilitating economic cooperation between the

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Italy: Personal boats can enter Italy VAT-free under new EU ruling

04 June, 2026

Italy's Revenue Agency has issued a clarification on 26 May 2026 confirming that pleasure boats transferred from outside the EU qualify for VAT exemption when imported by relocating residents, even when held through foreign corporate

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Portugal issues VAT group regime return form, filing rules

04 June, 2026

Portugal published Ordinance No. 244/2026/1 in its Official Gazette on 1 June 2026, approving the VAT declaration (return) form and accompanying instructions for the newly introduced VAT Group Regime (Regime de Grupos de IVA). The ordinance

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Romania gazettes simplified e-invoicing rules with key exemptions, digital updates

04 June, 2026

Romania's Parliament formally approved sweeping amendments to its electronic invoicing framework through Law No. 88, which brings Government Emergency Ordinance No. 128/2024 into effect on 29 May 2026. The changes, originally issued on 7 November

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Bulgaria considers 0% VAT on essential food items under draft bill

03 June, 2026

Bulgariaโ€™s National Assembly is reviewing a draft bill submitted on 18 May 2026 that proposes introducing a 0% VAT rate on โ€œsocially beneficial and essential foods and drinksโ€ under the Value Added Tax (VAT) Act. The proposed measure would

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Germany approves agreement for automatic exchange of digital platform income data

03 June, 2026

The German Federal Cabinet (Bundesregierung) approved the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), advancing the implementation of global reporting

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France clarifies approach to centralised filing, exchange of GloBE information return

03 June, 2026

Franceโ€™s Directorate General of Public Finances (DGFiP) has clarified its position on the centralised filing and exchange of the GloBE Information Return (GIR), confirming its intention to apply a transitional relief framework aligned with the

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Poland further extends fuel tax relief until mid-June 2026

03 June, 2026

Poland's government announced on 29 May 2026 that it has prolonged its fuel pricing relief programme through 15 June 2026, continuing temporary cuts to VAT and excise duties on petrol, diesel, and biofuel components. The extension builds on

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UK: HMRC updates DOTAS guidance on disclosure rules, reporting duties, and penalties

03 June, 2026

The UK HM Revenue & Customs (HMRC) has revised its guidance outlining the statutory requirements for the Disclosure of Tax Avoidance Schemes (DOTAS) regime on 29 May 2026. The Disclosure of Tax Avoidance Schemes (DOTAS) regime is designed to

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Sweden proposes statutory definition of permanent residence for tax purposes

03 June, 2026

The Swedish government has proposed introducing a statutory definition of โ€œpermanent residenceโ€ in the Income Tax Act, a key concept used to determine whether an individual is subject to unlimited tax liability in Sweden. An individual who is

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Czech Republic sets 1 July deadline for top-up tax information returns as OECD guidance takes effect

03 June, 2026

The Czech Financial Administration released a statement on the Pillar Two global minimum tax forms recently approved under Decree No. 68/2026, published in the Official Gazette on 20 May 2026. A key point of the statement is the confirmation that

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Belgium gazettes model form for qualified domestic minimum top-up tax

03 June, 2026

Belgium has gazetted the Royal Decree of 25 May 2026, which officially approves the model form for the supplementary national tax return for the 2024 tax year. The supplementary national tax represents Belgiumโ€™s qualified domestic minimum

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Austria court limits use of extended statute of limitations in VAT case

02 June, 2026

The Austrian Ministry of Finance has published a decision of the Federal Fiscal Court (BFG) confirming that the extended 10-year statute of limitations for tax evasion cannot be applied without evidence of intent, overturning a tax office's attempt

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Spain completes MLI procedures for tax treaty with Argentina

02 June, 2026

Spain has confirmed the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in relation to its covered tax

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Greece updates CRS reportable, participating jurisdiction lists for 2026 information exchange

02 June, 2026

The Greek Public Revenue Authority (AADE) has updated the lists of Reportable Jurisdictions and Participating Jurisdictions used for the automatic exchange of financial account information under the Common Reporting Standard (CRS), following the

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