Lithuania: VMI clarifies rules for transferring tax losses within corporate groups
Lithuania's State Tax Inspectorate (VMI) has provided updated guidance for Article 56-1(1) and (9) of the Corporate Income Tax Law, applicable for calculating taxable profit for periods beginning in 2026. These provisions regulate the transfer of
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Malta clarifies election for final income tax without imputation
Malta’s Tax and Customs Administration announced on 27 March 2026 that taxpayers opting for a final income tax without imputation must make the election through their income tax return. The authority confirmed that once exercised, the election
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France: Tax Authorities issue guidance on reduced electricity excise rates
France’s tax administration has issued guidance on the application of lower electricity excise duty following the enactment of 2026 Finance Act. Published on 1 April 2026, the guidance explains how Article 71 of Law No. 2026-103 should be
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Ireland updates DAC6 cross-border tax arrangement guidance
Ireland’s Revenue Commissioners published eBrief No. 067/26 on 30 March 2026, updating guidance on the application and operation of DAC6. DAC6 mandates reporting of cross-border tax arrangements showing specific "hallmarks" of potential tax
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Greece joins multilateral competent authority agreement on the exchange of GloBE information (GIR MCAA)Â
Greece joined the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) on 18 March 2026, according to an OECD update published on 31 March 2026. The GIR MCAA is a global multilateral agreement developed by
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Finland officially announces suspension of tax treaty with Russia
Finland has formally published its decision to suspend the 1996 income tax treaty with Russia, with the suspension set to take effect on 1 July 2026. The decision was published in Finland's Official Gazette on 2 April 2026, following an
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Belarus: Council of Republic approves tax treaty with Myanmar
The Belarusian Council of the Republic (the upper house of parliament) has approved the income tax treaty between Belarus and Myanmar on 2 April 2026. The agreement was signed on 28 November 2025 during the official visit of Belarusian President
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EU: EU Customs Authority (EUCA) to be headquartered in Lille, FranceÂ
The European Commission and the European Parliament reached an agreement on 25 March 2026 to establish the new EU Customs Authority (EUCA) in Lille, France. The Commission received nine applications from Member States looking to host EUCA. It
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Cyprus: DAC 8 crypto reporting rules enters into force
The Cyprus Tax Department announced on 2 April 2026Â that the Administrative Cooperation in Taxation Law (Amendment) of 2026 (DAC8) officially entered into force on 1 January 2026, introducing new reporting obligations for cryptocurrency service
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Poland issues 2025 CRS reportable jurisdictions list for financial account information exchange
Poland announced, on 27 March 2026, details the specific nations and territories subject to tax information reporting requirements for the year 2025. The decree facilitates the automated exchange of financial data under the Common Reporting Standard
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Romania introduces temporary excise duty cut to diesel, introduces oil solidarity taxÂ
Romania’s Ministry of Finance has unveiled emergency measures on 2 April 2026 to shield consumers from surging fuel costs triggered by rising hostilities in the Middle East and global oil supply disruptions. Starting immediately upon the
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Germany to cut air travel tax from July 2026
Germany’s federal government has agreed to reduce the air travel tax, lowering rates for short-, medium-, and long-haul flights from 1 July 2026. The move is intended to strengthen the aviation sector and enhance Germany’s position as an
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Italy introduces digital filing system for Pillar Two minimum tax notification, return
The Italian Revenue Agency has introduced new software to facilitate compliance with the Pillar Two global minimum tax framework, marking a significant step in implementing the OECD's international tax reforms. Companies subject to the
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Cyprus: Tax Department extends deadline for 2023 corporate tax returns
The Cyprus Tax Department announced on 26 March 2026 an extension for submitting corporate tax returns for the 2023 fiscal year, providing additional time for taxpayers with audited accounts. According to Administrative Directive K.D.P.358/2025,
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Sweden gazettes Pillar Two amendments allowing centralised top-up tax responsibility
Sweden has published amendments to its Top-up Tax Act (2023:875) in the Official Gazette (SFS 2026:305) on 31 March 2026, allowing a single resident group entity to assume responsibility for a group’s supplementary top-up tax. Key details of
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Belgium gazettes DAC8 implementation bill for mandating crypto reporting
Belgium has published the legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) in the Official Gazette No. 2026002394 on 1 April 2026. DAC8 provides for the automatic exchange of
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France extends collaborative research tax credit until 2028 under Finance Law
France has taken a further step to strengthen its innovation ecosystem with the extension of its Collaborative Research Tax Credit (CICo), as announced by the tax authority on 1 April 2026. Through Article 37 of Law No. 2026-103, part of the
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Italy extends ICI tax recovery deadline to September 2026
The Italian Revenue Agency announced on 1 April 2026 that non-profit organisations will now have additional time to submit electronic returns for ICI tax recovery covering 2006-2011. The original 31 March 2026 deadline has been pushed to 30
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