Ireland updates Section 110 guidance on foreign withholding tax
Irish Revenue has updated its guidance on the tax treatment of foreign withholding tax for Section 110 qualifying companies, setting out how relief may be available under Schedule 24 where income has been taxed at source in another
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China, Switzerland conclude negotiations to revise free trade agreement
China and Switzerland announced the conclusion of negotiations to optimise their 2013 free trade agreement (FTA), following five rounds of talks on 20 August 2026, after five rounds of negotiations launched in September 2024. The revised
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Netherlands updates tax treaty interpretation rules in new decree
The Netherlands State Secretary for Finance has issued the Decree nr. 2026-15551, updating and clarifying several key tax treaty interpretations on 6 August 2026. The Decree No. 2026-15551, which replaces Decree No. 2023-11648 of 16 June 2023,
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Portugal updates VAT correction, return rules
Portugalโs tax authorities issued Circular Letter No. 25120/2026 on 28 July 2026, updating procedures for invoice rectification and VAT adjustments. The guidance confirms that credit notes should be used when the taxable value or VAT amount
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Switzerland to introduce individual taxation in 2032
Switzerland will introduce individual taxation from 2032 after the Federal Council decided on 19 August 2026 to use the latest date permitted under the Federal Act on Individual Taxation. The decision gives the cantons additional time to make the
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Lithuania updates corporate tax guidance on CFC control, PE, group definitions
The Lithuanian State Tax Inspectorate (VMI) updated the commentary to the Law on Corporate Income Tax on 19 August 2026, with changes concerning several definitions under Article 2 of the Lithuanian Corporate Income Tax Law (PMฤฎ). The guidance
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Slovak Republic clarifies corporate minimum tax rules, offers 50% reduction for 20% disabled workforce
The Financial Administration of the Slovak Republic has published new guidelines on the minimum tax applicable to legal entities, taking into account amendments introduced by Law 261/2025 of 24 September 2025. The guide explains the Slovak
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Spain clarifies Pillar Two exclusion for publicly owned commercial entities
Spain's General Directorate of Taxes (DGT) has ruled that publicly owned commercial entities are not automatically excluded from the scope of Pillar Two, and that qualification as an excluded governmental entity must be assessed on a case-by-case
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Portugal has clarified the conditions for applying the reduced VAT rate to urban rehabilitation works, confirming that the 6% rate applies where properties or public spaces are located within legally designated Urban Rehabilitation Areas (ARUs),
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Poland proposes 22% CIT rate for large companies in tax reform package
Polandโs government has unveiled a package of tax changes that would increase the basic CIT rate to 22% for entities with annual revenues exceeding EUR 50 million and for tax capital groups, while introducing changes to several other tax
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Netherlands limits split-up tax deferrals, explicitly excludes anti-abuse protections
The Netherlands has published Decree No. 2026-262957 of 6 August 2026 (demergers) from the State Secretary for Finance on pure demergers on 18 August 2026. The Decree No. 2026-262957 of 6 August 2026 outlines the Dutch tax policy regarding pure
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Germany: Federal Fiscal Court clarifies minimum taxation, loss carryforwards
Germanyโs Federal Fiscal Court (BFH) has confirmed the constitutionality of statutory minimum taxation rules while finding that tax authorities must reconsider a request for equitable relief where restrictions on loss carryforwards create a
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Germany gazettes amended minimum tax report ordinance
Germany has amended and renamed its Minimum Tax Report Ordinance, restructuring the regulation and adding a comprehensive list of foreign tax jurisdictions recognised for the purposes of the country's Minimum Tax Act, according to a notice published
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Slovak Republic: Government approves draft bill to implement Side-by-Side package
The Slovak Republic government has approved a draft bill amending Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive. The draft bill was approved by Government Resolution No. 320/2026 on 19 August 2026. The bill introduces
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Greece: AADE targets tourist vessel tax compliance
Greeceโs Independent Authority for Public Revenue (AADE) has identified tax violations on 12 of 26 tourist vessels inspected in Santorini, representing a 46% violation rate, during a targeted tax inspection operation. The operation, named
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UK: HMRC urges remaining customers to sign up ahead of September deadline
The UK HM Revenue & Customs (HMRC) has announced that more than 436,000 sole traders and landlords have successfully sent their first Making Tax Digital (MTD) for Income Tax quarterly update for the 2026 to 2027 tax year, with over 570,000
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Netherlands tax authority updates legal merger framework for 2026
The Netherlands published Decree No. 2026-262956 of 6 August 2026, issued by the State Secretary for Finance, setting out tax-neutral restructuring relief for qualifying legal mergers. The decree outlines the updated 2026 regulatory framework for
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Spain: Senate urges unified digital VAT reporting
The Spanish Senate has urged the Government to integrate VERI*FACTU, SII and mandatory B2B e-invoicing into a single reporting model aligned with the EUโs VAT in the Digital Age (ViDA) framework. The non-binding motion calls for a clear
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