Finland: Tax authority issues reminder for 2025 corporate tax filing deadline
Finland’s Tax Administration has reminded taxpayers, on 2 April 2026, of the approaching deadline for submitting corporate tax returns for accounting periods ending in December 2025, with filings due by 30 April 2026. A range of entities,
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Russia urges individuals to submit CFC notifications before April deadline
The Russian Federal Tax Service has issued a reminder that individuals are required to submit the annual notification on controlled foreign companies (CFCs) for the 2025 tax year by 30 April 2026. This obligation applies regardless of the financial
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Switzerland: FTA clarifies Pillar Two Side-by-Side Package application
The Swiss Federal Tax Administration (FTA) on 7 April 2026 released official statements clarifying how Switzerland will apply the Pillar Two Side-by-Side Package and related administrative guidance on Article 9.1 of the Global Anti-Base Erosion
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Austria, France sign DPI MCAA for automatic exchange of digital platform income data
Austria and France have formally signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) on 17 March 2026 and 30 March 2026, respectively, the OECD has
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Spain mandates e-invoicing for B2B transactions
The Spanish Tax Agency has published Royal Decree 238/2026 on 25 March 2026, in the Official State Gazette (BOE) on 31 March. The decree introduces mandatory electronic invoicing requirements for B2B transactions between businesses and professionals
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Belgium introduces new capital gains tax on financial assets in 2026
The Belgian Parliament passed legislation on 2 April 2026 implementing a capital gains tax on financial assets, applying to all gains realised from 1 January 2026 onwards. The tax applies to Belgian residents subject to personal income tax, as
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Hungary releases technical specifications for DAC9 global minimum tax reporting
Hungary's National Tax and Customs Administration (NAV) has published the technical API specifications for DAC9 reporting on 25 March 2026. The affected taxpayers must submit their first GloBE Information Return (GIR) by 30 June 2026, as mandated
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Andorra, Estonia tax treaty enters into force
Andorra has announced that the income and capital tax treaty with Estonia came into force on 24 March 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This agreement aims to prevent double taxation on income
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Luxembourg details crypto-asset reporting rules under DAC8
Luxembourg’s Direct Tax Administration (ACD) has outlined the key legislative changes introduced by the law implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) of 27 March 2026. The Law of
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Malta to implement VAT, gaming tax reforms
The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) have informed stakeholders within the gaming sector of forthcoming enhancements to the Value Added Tax (VAT) and gaming tax frameworks under Maltese law, effective
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EU: Five member nations push for windfall tax on energy firms amid Iran war crisis
Finance ministers from Germany, Italy, Spain, Portugal and Austria sent a joint letter to the EU Commission on Friday, 4 April 2026, calling for immediate action to address the energy crisis triggered by military strikes that began on 28 February
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Ireland adds enhanced credit for lower budget films
Ireland’s Revenue has published eBrief No. 068/26 on 30 March 2026, updating the Film Corporation Tax Credit guidance to incorporate instructions on the newly introduced enhanced credit for lower budget film productions. Tax and Duty Manual
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Belgium officially ends grace period for the adoption of mandatory e-invoicing
Belgium’s Federal Public Service (SPF) Finance announced, on 2 April 2026, that it had concluded its three-month grace period for mandatory electronic invoicing, which began on 1 January 2026. All VAT-registered businesses in the country must now
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Italy clarifies R&D tax credit repayment rules under new patent box regime
The Italian Revenue Agency has issued guidance on 3 April 2026, clarifying how small and medium-sized enterprises must handle R&D tax credit repayments when switching to the new patent box incentive scheme. In Response Number 102/2026, the
See MoreBelgium extends Pillar Two tax filing deadlines
Belgium’s Federal Public Service (SPF) Finance has announced, on 3 April 2026, the extension of the filing deadlines for Pillar Two minimum tax declarations. The extensions apply to both the Qualified Domestic Minimum Top-up Tax (QDMTT) and
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Cyprus introduces temporary zero VAT on meat, fish
The Cyprus Ministry of Finance has announced on 31 March 2026 a temporary tax relief measure that will eliminate VAT on fresh meat and fish products for six months, effective 6 April 2026 through 30 September 2026. The tax exemption applies to
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Poland unveils stricter oversight for large-scale investments in public finance reforms
Poland's Ministry of Finance announced on 3 April 2026 that it is implementing comprehensive reforms across budget classification, state budget management, and public investment oversight, with new legislation taking effect on 14 April 2026. The
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UK: Financial Reporting Council issues guidance on generative, agentic AI in audits
The UK’s Financial Reporting Council (FRC) announced it has published guidance for audit firms on using generative and agentic AI tools in audit engagements on 30 March 2026. The guidance sets out how firms can mitigate risks to audit quality
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