Austria consults parcel tax for large online retailers under draft bill
The Austrian Ministry of Finance has published a draft bill for consultation introducing a new parcel tax on domestic deliveries from online shopping. The proposal aims to support planned VAT reductions on selected food items while also encouraging
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Ukraine updates military levy rules, extends duration, clarifies budget allocation
Ukraine has published Law No. 4835-IX on 15 April 2026 in the Official Gazette, amending the Tax Code of Ukraine in relation to the collection and duration of the military levy. Extended application period The law revises paragraph 16-1 of
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Moldova: STS introduces electronic transfer pricing information form ahead of June deadline
Moldova’s State Tax Service (STS) has announced the rollout of an electronic transfer pricing information form within the Electronic Declaration system, accessible through taxpayers' Personal Cabinets on 12 May 2026. This new platform will handle
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Italy: Supreme Court exempts certain gratuitous intragroup guarantees from transfer pricing rules
Italy’s Supreme Court has clarified the circumstances in which domestic transfer pricing rules apply to intragroup transactions, confirming that transactions conducted without consideration may remain outside the scope of transfer pricing where
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Croatia ratifies income tax treaty with New Zealand
Croatia’s President promulgated the law ratifying the Croatia–New Zealand Income Tax Treaty (2025), as published in the Official Gazette (Narodne Novine) No. 4 of 15 May 2026. On 30 April 2026, the Croatian Parliament passed a law for the
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Croatia ratifies income tax treaty with Australia
Croatia has gazetted the law ratifying the income tax treaty with Australia on 15 May 2026. Signed on 24 November 2025, the agreement between the two countries is intended to eliminate double taxation on income and to prevent tax evasion and
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Belgium: Council of Ministers approves protocol to tax treaty with Switzerland
Belgium’s Council of Ministers has approved a draft law for the ratification of the protocol to the 1978 income and capital tax treaty with Switzerland on 13 May 2026. Signed 16 July 2025, the protocol aims to align the 28 August 1978 tax
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Hungary gazettes permanent suspension of advertisement tax
Hungary has gazetted the Act XIV of 2026 on 9 May 2026, introducing various amendments and measures that entered into force on 14 May 2026. The Act also elevates certain provisions of government decrees to a statutory level, including those of
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UK: HMRC introduces advance tax certainty service from July 2026
The UK tax authority, His Majesty’s Revenue and Customs (HMRC) has published guidance on 12 May 2026 regarding the Advance Tax Certainty Service, which is scheduled to be launched on 1 July 2026. The Advance Tax Certainty Service is designed to
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Russia gazettes various tax relief measures for SMEs
Russia has published the Federal Law No. 104-FZ of 25 April 2026 in the Official Gazette, which introduces several significant amendments to the Russian Federation Tax Code, particularly regarding Value Added Tax (VAT) and the Simplified Tax Regime
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Bulgaria introduces new Pillar Two tax return forms ahead of Euro transition
Bulgaria has introduced new tax return forms for reporting top-up taxes under the OECD Pillar Two global minimum tax framework, replacing templates approved only months earlier as the country prepares for the transition to the euro in 2026. Order
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Switzerland considers extending accommodation VAT rate to 2035
The Swiss Federal Council published a dispatch on 7 May 2026 concerning a draft amendment to extend the reduced VAT rate of 3.8% for the accommodation services sector, including hotels. Under current legislation, the reduced VAT rate of 3.8% is
See MoreAustria: Parliament considers VAT cut on essential food items
The Austrian Parliament is reviewing a draft bill amending the Value Added Tax Act 1994 (Umsatzsteuergesetz 1994) to introduce a reduced VAT rate of 4.9% on selected basic foodstuffs. The measure was approved by the Finance Committee on 12 May 2026
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France updates interest deduction reference rates for shareholder loans
The French tax authority has published updated reference interest rates used to determine the deductibility of interest payments to shareholders, including for companies with fiscal years ending between 31 March 2026 and 29 June 2026. Under the
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Portugal approves DAC8 crypto-asset reporting, DAC9 Pillar Two information exchange
Portugal’s Assembly of the Republic has approved Assembly Decree 69/XVII (Draft Law 64/XVII/1), setting out the transposition of two EU tax cooperation directives covering crypto-assets and global minimum tax reporting, according to the
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UK: HMRC tests Pillar Two reporting ahead of launch
The UK HM Revenue & Customs (HMRC) updated its guidance on “How to report Pillar Two Top-up Taxes” on 14 May 2026, adding details of a testing period for the new information return service ahead of its launch on 19 May 2026. HMRC said the
See MoreHungary: NAV clarifies GloBE information return requirements
Hungary’s National Tax and Customs Administration (NAV) has published an explanatory guide to the GloBE Information Return (GIR) XML schema, aligned with OECD definitions, to clarify data reporting requirements under the country’s DAC9
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Poland further extends temporary VAT, excise relief on motor fuels
In an announcement on 13 May 2026, Poland's Minister of Finance and Economy extended temporary reductions in VAT and excise tax on motor fuels until 31 May 2026, maintaining relief measures initially introduced to counter price volatility stemming
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