Switzerland further extends ‘too big to fail’ withholding tax exemption until end 2031
Switzerland has extended the withholding tax exemption provisions applicable to instruments issued by financial institutions designated as too big to fail (TBTF) for a fixed period until 31 December 2031. This announcement was on 30 April
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Italy: 2026 pre-filled tax return introduces revised timeline, enhanced features
Italy's tax filing season begins with significant changes this year, as the Revenue Agency introduces a split calendar for different tax forms and expands digital capabilities for millions of taxpayers on 28 April 2026. Staggered access
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Finland introduces comprehensive new rules for taxing permanent establishments
Finland has enacted three major tax laws—323/2026, 324/2026, and 325/2026—published in the Official Gazette on 28 April 2026, fundamentally reforming how permanent establishments operating in the country are taxed. The reforms bring Finnish
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Iceland cuts fuel VAT to 11% for summer period
Iceland's parliament has approved emergency legislation to slash the VAT rate on fuel from 24% to 11% for four months, offering relief to motorists during the summer travel season. The Law Amending the Value Added Tax Act and the Competition Act
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Greece tables bill implementing DAC8/DAC9, global minimum tax measures
Greece introduced an omnibus bill in Parliament on 30 April 2026 through the Ministry of National Economy and Finance, aimed primarily at strengthening tax transparency through the incorporation of EU directives, alongside broad domestic tax reforms
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US: Trump Administration to raise EU auto tariffs to 25% amid trade deal dispute
US President Donald Trump announced on Friday, 1 May 2026, that he will increase tariffs on European Union automobiles and trucks to 25% next week, up from the previously agreed 15%, citing the bloc's failure to comply with their bilateral trade
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Finland: MoF consults corporate tax cut, extended loss carry forward
Finland's Ministry of Finance has initiated a public consultation on significant corporate tax reforms designed to strengthen business competitiveness and stimulate investment. The proposed changes are scheduled to take effect on 1 January
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Belgium e-filing system now available for 2025 corporate tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Biztax electronic filing platform on 30 April 2026, enabling companies to submit corporate income tax returns for the 2025 income period. Companies with fiscal years ending between
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Poland: MoF consults on KSeF 2.0 e-invoicing event model
Poland's Ministry of Finance has opened a public consultation on proposed changes to its national e-invoicing platform, KSeF 2.0, focusing on how invoice-related business events and data changes should be handled and synchronised. The
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Cyprus: Council of Ministers approves signing of amending protocol to tax treaty with Sweden
The Council of Ministers of Cyprus approved, on 24 April 2026, the signing of a protocol to amend the existing income tax treaty with Sweden. The decision, published in the Official Gazette on the same date, authorises amendments to the 1988
See MoreBelgium opens tax-on-web portal for 2026 personal income tax returns
Belgium's Federal Public Service (SPF) Finance has launched its Tax-on-web e-service on 28 April 2026, enabling taxpayers and tax professionals to file personal income tax returns for the 2026 assessment year covering 2025 income. Taxpayers have
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European Commission urges Spain to address discriminatory tax treatment of non-resident workers residing in the country
The European Commission has issued a reasoned opinion urging Spain to end the discriminatory taxation of non-resident taxpayers who work and habitually reside in the country, as outlined in its April 2026 infringements package published on 28 April
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Poland to update VAT rules under EU Digital Age Directive
Poland is preparing major amendments to its VAT legislation to comply with EU Directive 2025/516, which modernises tax rules for digital commerce. The changes, managed under project UC147, aim to resolve practical issues that have emerged since
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Lithuania gazettes law ratifying income tax treaty with Pakistan
Lithuania published Law No. XV-818 of 16 April 2026 in the Official Gazette on 29 April 2026, approving the ratification of the income tax treaty with Pakistan. The law represents the formal legislative step required to bring the agreement into
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Hungary referred to EU Court over contested retail tax regime on foreign retailers
The European Commission announced on 28 April 2026 that it has decided to refer Hungary to the Court of Justice of the European Union for failing to bring its retail tax regime in line with the freedom of establishment guaranteed by Articles 49 and
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Ireland: Revenue updates ILP tax guidance under Finance Act 2025
Irish Revenue has issued eBrief No. 87/2026 on 29 April 2026, providing updated guidance on the tax treatment of Investment Limited Partnerships (ILPs). The update is set out in the newly created Tax and Duty Manual (TDM) Part 27-01a-04. ILPs are
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France expands list of CbC reporting partner jurisdictions
France has published a Ministerial Order on 24 April 2026, published in Official Journal No. 0099 of 26 April 2026, updating the list of jurisdictions that meet the conditions for exemption from local filing under its country-by-country (CbC)
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Serbia sets 2026 arm’s length interest rates for related party loans
Serbia's Ministry of Finance has introduced new interest rates for related party loans in 2026, with the rulebook set to take effect on 2 May 2026 following its publication in the Official Gazette on 24 April 2026. The regulations establish arm's
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