Switzerland extends loss carryforward period after referendum deadline ends
Switzerland is introducing an extension to the loss carryforward period following the expiry of the referendum period for the implementing Federal Law on 17 April 2026. The Swiss Federal Law on Extending Loss Compensation Periods, adopted on 19
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Sweden proposes tonnage tax reforms to boost shipping competitiveness
Sweden’s Ministry of Finance has proposed changes to the Swedish tonnage taxation system through the Bill 2025/26:243  to strengthen the competitiveness of Swedish shipping on 14 April 2026. The proposal would extend the system to cover
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Belarus: National Assembly approves income tax treaty with Jordan
The Belarus House of Representatives (lower house of the National Assembly) has approved the income tax treaty with Jordan through Resolution No. 306-P8/III on 17 April 2026. The resolution was published on the National Legal Internet Portal of
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Finland: Government approves suspension of law enforcing Russia tax treaty
Finland’s government approved a proposal to suspend the domestic implementing act of the Finland–Russia Income Tax Treaty (1996), as amended on 16 April 2026. The proposal has been submitted to parliament for consideration. Finland has
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Croatia: Government approves income tax treaty with New Zealand
The Croatian government approved a draft bill on 16 April 2026 to ratify its first income tax treaty with New Zealand. The agreement, which was signed on 20 November 2025, establishes comprehensive tax rules between the two nations. The agreement
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Austria introduces relief measures to support SMEs, start-ups
The Austrian Federal Government has announced on 16 April 2026 new measures aimed at reducing administrative burden for companies, particularly benefiting small and medium-sized enterprises (SMEs) and start-ups through updated accounting
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France clarifies MAP access rules, APA roll-back conditions in transfer pricing guidance
The French tax authority issued updated guidance on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA) on 15 April 2026, following a public consultation launched on 15 January 2025. The revisions provide clarification on MAP
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Malta ratifies amending protocol to income tax treaty with San Marino
Malta has ratified the amending protocol to San Marino Income Tax Treaty 2005 as amended by the 2009 protocol through Legal Notice 98 of 2026 on 17 April 2026. The protocol was signed on 1 April 2024. The agreement seeks to prevent double
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Malta issues legal notice on Romania tax treaty amendment
Malta has issued Legal Notice No. 97 of 2026 in the Official Gazette, setting out the double taxation relief on taxes on Income with Romania (Amendment) Order 2026 on 17 April 2026. The protocol, signed on 4 July 2024, is the first amendment to
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Lithuania: Seimas approves ratification of income tax treaty with Pakistan
The Lithuanian Parliament (Seimas) approved the draft law ratifying the income tax treaty with Pakistan on 16 April 2026. Signed on 23 September 2025, this tax treaty aims to prevent double taxation and strengthen measures against tax evasion and
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Italy approves synthetic indexes of tax reliability for 1.85 million taxpayers
Italy’s Revenue Agency announced on 17 April 2026 that the Ministry of Economy and Finance had published the Decree of 31 March 2026 in the Official Gazette on 16 April 2026. The decree approves a comprehensive update to 85 synthetic tax
See MoreFinland moves forward with municipal tourist tax legislation
Finland’s Ministry of Finance announced on 17 April 2026 that it is preparing to introduce a tourist tax that would allow municipalities to generate additional revenue from visitors. The Ministry of Finance has begun drafting legislation following
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Belgium, Kosovo sign new income tax treaty
Kosovo and Belgium have signed a comprehensive income and capital tax treaty on 16 April 2026, marking a significant step in strengthening economic ties between the two nations. The agreement was formalised during the Spring Meetings in
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Croatia grants government emergency powers to adjust VAT on energy products
The Croatian Parliament is moving to adopt urgent amendments to the Value Added Tax Act that would authorise the government to temporarily modify VAT rates on energy products during market crises, bypassing the standard legislative process. The
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Ireland: Irish Revenue clarifies revised entrepreneur relief, expands examples, and increases cap
Irish Revenue issued eBrief No. 080/26 on 17 April 2026, updating guidance on Revised Entrepreneur Relief. The update relates to Tax and Duty Manual Part 19-06-02b, which guides the Capital Gains Tax (CGT) relief known as Revised Entrepreneur
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Portugal cuts ISP minimum fuel tax rates amid Middle East crisis
Portugal has approved a temporary reduction in the minimum unit tax rates applied to petroleum and energy products under ISP (Imposto sobre os Produtos PetrolÃferos e Energéticos), in response to rising energy costs linked to the Middle East
See MoreFrance introduces ‘innovative young enterprises’ category, extends tax exemptions to 2028
The French Tax Administration announced, on 15 April 2026, new provisions establishing a distinct category of innovative young enterprises and extending critical tax relief measures through 2028, following the enactment of Law No. 2026-103 of 19
See MoreCroatia, Australia sign income tax treaty
Croatia's Ministry of Finance has submitted a draft law to ratify a new tax treaty with Australia during a meeting on 16 April 2026. The agreement between Croatia and Australia on the elimination of double taxation with respect to taxes on income
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