France tables Pillar Two safe harbours, CbC reporting relief
The French government tabled Amendment I-3734 to the 2027 Finance Bill (Projet de loi de finances pour 2027, No. 3210) on 10 October 2026, introducing significant updates to France’s Pillar Two global minimum tax framework. The proposal
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Cyprus: House of Representatives considers Pillar Two amendments to introduce recognised QDMTT
The Cyprus House of Representatives is considering the Ensuring a Global Minimum Level of Taxation of Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union (Amendment) Law of 2026, which was introduced during a plenary session
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Belgium formalises extension of supplementary national tax return deadlines
Belgium’s tax authority (FPS Finance) announced that it adopted a legislative amendment that postpones the deadline for filing supplementary national tax returns. The Finance and Budget Committee approved the change on 2 October 2026, under
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Slovak Republic, Thailand move to finalise income tax treaty
The Slovak Republic and Thailand agreed to accelerate negotiations on an income tax treaty during high-level talks on 12 October 2026, according to a release from the Slovak Republic Ministry of Foreign and European Affairs, Foreign Affairs
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Germany: Constitutional Court reviews business inheritance tax exemptions
Germany’s Federal Constitutional Court opened a hearing on a challenge to inheritance tax exemptions for business assets. Private assets can be taxed at up to 50%, depending on the heir’s relationship to the deceased and the value of the
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Ireland: Revenue publishes new guidance on VAT treatment of end-of-lease transactions
Irish Revenue has issued eBrief No. 144/26 on 7 October 2026, introducing a new Tax and Duty Manual (TDM) on the VAT treatment of end-of-lease transactions. It applies where the lessor is a financial institution that buys an asset (movable goods)
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Ireland: Revenue revises guidance on CAT group thresholds
Ireland's tax authority (Revenue) has updated its Capital Acquisitions Tax (CAT) manual to reflect the increased group thresholds announced in Budget 2027, according to Revenue eBrief No. 149/26, published on 12 October 2026. The updated
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UK considers smaller capital gains tax increase
The UK government will not raise capital gains tax to the same level as income tax, although a smaller increase remains possible ahead of the Budget on 28 October 2026. Finance minister John Healey faces pressure to raise tax revenue to offset
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Montenegro issues Pillar Two GloBE information return rulebook
Montenegro has published a Rulebook in the Official Gazette establishing requirements for submitting the Pillar Two GloBE Information Return (GIR). The Rulebook entered into force on 9 October 2026. Reporting requirements The Ministry of
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UK: Britain plans VAT collection rules for online marketplaces
Britain plans to require online marketplaces, including Amazon, eBay and Temu, to collect VAT from business sellers with annual turnover exceeding GBP 90,000. The proposed measure is expected to raise up to GBP 1 billion to fund business rates
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Italy revises inactive VAT account closure rules, introduces reactivation procedure
The Italian Revenue Agency announced, on 12 October 2026, that it has updated its procedures for closing inactive VAT accounts. Revenue Agency Director Vincenzo Carbone signed the new measure on 12 October 2026, revising the previous directive from
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EU considering new windfall tax on energy companies as profits surge
The European Commission is investigating a continent-wide windfall profit tax on oil and gas firms. The move comes as governments across the bloc face pressure to help households struggling with soaring energy bills. Energy prices have climbed
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Denmark proposes Pillar Two rules, sweeping tax changes for 2026–2027
Denmark published its Legislative Programme for 2026–2027 on 8 October 2026, setting out 22 legislative bills under the Ministry of Taxation and other proposed legislation covering tax and related matters. The proposals cover the implementation
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Slovenia proposes VAT Act amendments to implement ViDA measures
Slovenia’s Ministry of Finance has published a draft law proposing amendments to the Value Added Tax Act to transpose certain measures of the VAT in the Digital Age (ViDA) package, in line with Council Directive (EU) 2025/516. The provisions are
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Iceland consults proposed reforms to R&D tax incentive framework
Iceland’s Ministry of Finance has launched a public consultation on 7 October 2026 on a draft bill proposing amendments to Law No. 152/2009 on Support for Innovation Companies. The consultation is scheduled to conclude on 21 October
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Belgium: Council of Ministers approve GIR MCAA
The Belgian Council of Ministers approved a draft law on 9 October 2026 to ratify the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which Belgium signed on 16 June 2025. The agreement supports
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Greece: Ministry of National Economy and Finance consults new crypto tax framework
Greece’s Ministry of National Economy and Finance opened a public consultation on 7 October 2026 on a draft bill that would establish a dedicated tax framework for crypto assets, including a 10% tax on capital gains made by individuals, ahead of
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EU activates major Armenian farm quotas after week of massive administrative loading
This week was defined by a decisive shift from the prior week’s trade defence enforcement to large-scale administrative preparation. After a quiet start, regulators loaded nearly 10,000 future-dated tariff changes over two days, primarily
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