Netherlands updates interest deduction limitation rules
The Netherlands published Policy Decision No. 2026-17016 of 10 September 2026 from the State Secretary of Finance on 22 September 2026, updating and replacing the 2025 decision on the interest deduction limitation, or earnings stripping,
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Italy clarifies VAT treatment of private-cage data centre services
The Italian Revenue Agency (IRA) has published Ruling No. 175 of 17 September 2026, clarifying the VAT treatment of data centre colocation services. The ruling responds to a query from a foreign cloud computing company operating through an Italian
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Czech Republic: MoF reinstates fuel price controls as Middle East tensions mount
The Czech Republic’s Ministry of Finance moved to cap retailers' fuel margins and reduce diesel taxes for October following escalating conflict in the Middle East and tightened oil supplies from Saudi Arabia. The government also approved a new
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Albania ratifies Pillar Two STTR convention
Albania has deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (the STTR Convention), triggering the convention’s entry into force on 1 January
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Ireland updates guidance on CGT group relief for asset transfers
Irish Revenue issued eBrief No. 135/26 on 10 September 2026, announcing updates to Tax and Duty Manual Part 20-01-04, covering transfers of assets, other than trading stock, within a group under section 617 of the Taxes Consolidation Act 1997 (TCA
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UK: Government considers lower mansion tax threshold
Britain’s Labour government is considering lowering the threshold for its planned mansion tax from GBP 2 million to GBP 1.5 million, potentially bringing about 271,000 homes within the levy based on current property values. The proposal
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Switzerland updates AEOI jurisdiction list
Switzerland’s State Secretariat for International Finance updated its list of jurisdictions for the automatic exchange of financial account information on 21 September 2026, with Romania moved from temporarily non-reciprocal to reciprocal
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Slovenia: FURS updates financial account reporting rules under CRS 2.0
Slovenia’s tax administration (FURS) issued technical guidance on 10 September 2026 on the national implementation of CRS 2.0, EU Council Directive 2023/2226 (DAC8) and Directive 2025/872. The changes were transposed into Slovenian law through
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Poland: Sejm approves temporary windfall tax on liquid fuel companies
The Polish Sejm, the lower house of parliament, approved a government bill on 18 September 2026 introducing a temporary windfall tax, or excess profits tax, on companies operating in the liquid fuels sector. As per previous reports, Poland
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Cyprus targets tax compliance with stricter enforcement, digital upgrades in 2027 state budget
The Cyprus Council of Ministers approved the Budget Bill for the year 2027 and the Medium-Term Fiscal Framework (MTFF) 2027-2029 on 16 September 2026. The bill details a strategic shift in government spending, highlighting increased allocations for
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Finland: Government proposes lower corporate tax rate, longer loss carry-forward period from 2027
Finland's government announced, on 17 September 2026, that it proposed two significant changes to corporate taxation, effective from 2027. The alterations target both the tax rate structure and loss carry-forward provisions for businesses. Lower
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Bulgaria proposes convention update for Pillar Two taxes
The Bulgarian National Assembly on 1 September 2026 accepted for consideration Bill No. 52-602-02-16, which would amend the law ratifying the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 protocol. The
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Switzerland updates MCAA-CbC jurisdiction list
The Swiss Official Gazette had published Decision No. RO 2026 473 on 16 September, updating the list of jurisdictions covered by the Multilateral Competent Authority Agreement (MCAA) on the exchange of Country-by-Country Reports. The decision had
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Germany: Restaurant VAT relief fails to cut menu prices
Germany's restaurant sector received a EUR 4 billion tax reduction at the start of 2026 when the government permanently lowered value-added tax on restaurant meals from 19% to 7%. A study by WMP Consult, ordered by the Food, Beverages and
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Finland: MoF consults on narrower exemption for indirect real estate transfers
Finland’s Ministry of Finance has initiated a public consultation on a draft proposal to amend Section 10 of the Income Tax Act as of 14 September 2026. This legislative change focuses on the taxation of indirect real estate transfers,
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Poland: MoF postpones KSeF penalties until end of 2027
Poland’s Ministry of Finance (MoF) has decided to postpone the imposition of penalties for incorrect use of the National e-Invoice System (KSeF) until 31 December 2027, extending the deferral by one year. The decision, announced on 16 September
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Germany cuts fuel taxes to address record-high prices
Germany's government announced a fuel tax cut on 18 September 2026 to help motorists and businesses struggling with soaring energy costs. The energy tax on gasoline and diesel will drop by EUR 0.14 per litre, reducing total costs by approximately
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Cyprus extends fuel tax reduction to November 2026
The Cyprus Council of Ministers approved a proposal from the Ministry of Finance on 10 September 2026 to extend the reduction in Special Consumption Tax (SCT) rates on motor fuels until 30 November 2026. The reduction, which was due to expire on 17
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