Malta implements new gaming tax rules, introduces studio broadcasting levy
Malta has issued the Gaming Tax (Amendment) Regulations, 2026 (Legal Notice 84 of 2026), published in the Government Gazette No. 21,615 on 1 April 2026. The rules simplify the previous system by merging the gaming tax and gaming device levy into
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Bulgaria: MoF consults corporate sports donation incentives
Bulgaria’s Ministry of Finance (MoF) has launched a public consultation, on 2 April 2026, on a draft law amending the Corporate Income Tax Act (CITA) to enhance tax incentives for corporate donations supporting the sports sector. The proposed
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Bosnia and Herzegovina enacts mandatory e-invoicing
The Parliament of the Federation of Bosnia and Herzegovina (FBiH) has enacted the Law on Fiscalization of Transactions, effective 12 February 2026. The law requires real-time electronic reporting of B2G, B2B, and B2C transactions and will be
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EU Commission consults revision of e-invoicing directive
The European Commission has launched a public consultation on 18 March 2026 on the revision of Directive 2014/55/EU on electronic invoicing in public procurement, inviting stakeholders to provide feedback on possible measures to update the current
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Italy boosts tax credits for energy-efficient investments, offers relief for rising fuel costs
The Italian government has published Legislative Decree No. 42/2026 in the Official Journal (General Series No. 78) on 3 April 2026, introducing urgent fiscal measures to support businesses and agriculture amid rising energy costs. This decree
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Cyprus enacts DAC8 amendments with lawyer privilege, client notification rule clarifications
The Cyprus Tax Department has announced that the Administrative Cooperation in the Field of Taxation (Amending) Law of 2026 (Law No. 38(I)/2026) entered into force on 1 January 2026, following its publication in the Official Gazette on 27 March
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Finland: Tax authority issues reminder for 2025 corporate tax filing deadline
Finland’s Tax Administration has reminded taxpayers, on 2 April 2026, of the approaching deadline for submitting corporate tax returns for accounting periods ending in December 2025, with filings due by 30 April 2026. A range of entities,
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Russia urges individuals to submit CFC notifications before April deadline
The Russian Federal Tax Service has issued a reminder that individuals are required to submit the annual notification on controlled foreign companies (CFCs) for the 2025 tax year by 30 April 2026. This obligation applies regardless of the financial
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Switzerland: FTA clarifies Pillar Two Side-by-Side Package application
The Swiss Federal Tax Administration (FTA) on 7 April 2026 released official statements clarifying how Switzerland will apply the Pillar Two Side-by-Side Package and related administrative guidance on Article 9.1 of the Global Anti-Base Erosion
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Austria, France sign DPI MCAA for automatic exchange of digital platform income data
Austria and France have formally signed the Multilateral Competent Authority Agreement on the Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA) on 17 March 2026 and 30 March 2026, respectively, the OECD has
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Spain mandates e-invoicing for B2B transactions
The Spanish Tax Agency has published Royal Decree 238/2026 on 25 March 2026, in the Official State Gazette (BOE) on 31 March. The decree introduces mandatory electronic invoicing requirements for B2B transactions between businesses and professionals
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Belgium introduces new capital gains tax on financial assets in 2026
The Belgian Parliament passed legislation on 2 April 2026 implementing a capital gains tax on financial assets, applying to all gains realised from 1 January 2026 onwards. The tax applies to Belgian residents subject to personal income tax, as
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Hungary releases technical specifications for DAC9 global minimum tax reporting
Hungary's National Tax and Customs Administration (NAV) has published the technical API specifications for DAC9 reporting on 25 March 2026. The affected taxpayers must submit their first GloBE Information Return (GIR) by 30 June 2026, as mandated
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Andorra, Estonia tax treaty enters into force
Andorra has announced that the income and capital tax treaty with Estonia came into force on 24 March 2026. Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This agreement aims to prevent double taxation on income
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Luxembourg details crypto-asset reporting rules under DAC8
Luxembourg’s Direct Tax Administration (ACD) has outlined the key legislative changes introduced by the law implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) of 27 March 2026. The Law of
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Malta to implement VAT, gaming tax reforms
The Malta Tax and Customs Administration (MTCA) and the Malta Gaming Authority (MGA) have informed stakeholders within the gaming sector of forthcoming enhancements to the Value Added Tax (VAT) and gaming tax frameworks under Maltese law, effective
See MoreEU: Five member nations push for windfall tax on energy firms amid Iran war crisis
Finance ministers from Germany, Italy, Spain, Portugal and Austria sent a joint letter to the EU Commission on Friday, 4 April 2026, calling for immediate action to address the energy crisis triggered by military strikes that began on 28 February
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Ireland adds enhanced credit for lower budget films
Ireland’s Revenue has published eBrief No. 068/26 on 30 March 2026, updating the Film Corporation Tax Credit guidance to incorporate instructions on the newly introduced enhanced credit for lower budget film productions. Tax and Duty Manual
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