Czech Republic sets 1 July deadline for top-up tax information returns as OECD guidance takes effect
The Czech Financial Administration released a statement on the Pillar Two global minimum tax forms recently approved under Decree No. 68/2026, published in the Official Gazette on 20 May 2026. A key point of the statement is the confirmation that
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Belgium gazettes model form for qualified domestic minimum top-up tax
Belgium has gazetted the Royal Decree of 25 May 2026, which officially approves the model form for the supplementary national tax return for the 2024 tax year. The supplementary national tax represents Belgium’s qualified domestic minimum
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Austria court limits use of extended statute of limitations in VAT case
The Austrian Ministry of Finance has published a decision of the Federal Fiscal Court (BFG) confirming that the extended 10-year statute of limitations for tax evasion cannot be applied without evidence of intent, overturning a tax office's attempt
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Spain completes MLI procedures for tax treaty with Argentina
Spain has confirmed the completion of its internal procedures for the entry into effect of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in relation to its covered tax
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Greece updates CRS reportable, participating jurisdiction lists for 2026 information exchange
The Greek Public Revenue Authority (AADE) has updated the lists of Reportable Jurisdictions and Participating Jurisdictions used for the automatic exchange of financial account information under the Common Reporting Standard (CRS), following the
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UK updates qualifying Pillar Two jurisdictions, domestic top-up tax lists
The UK has updated its list of recognised jurisdictions and taxes under the Pillar Two framework, adding four jurisdictions to its recognised Qualified Domestic Minimum Top-up Tax (QDMTT) and accredited QDMTT safe harbour lists while revising the
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Iceland approves industrial policy to boost growth, competitiveness through 2035
The Government of Iceland has approved a new industrial policy that sets out a long-term vision for economic growth, productivity, and competitiveness to 2035. The policy is intended to support sustainable economic development and create a more
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Malta implements DAC8 crypto-asset reporting framework
Malta has published Legal Notice 162 of 2026 in the Official Gazette, introducing the Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2026, which implement Council Directive (EU) 2023/2226 of 17 October 2023
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Belgium implements optional withholding tax system for capital gains on financial assets
Belgium’s Ministry of Finance has published a Royal Decree implementing the Capital Gains Tax on shares and crypto assets from 2026. The decree of 18 May 2026 was officially published in Official Gazette No. 2026003829 on 27 May 2026. A central
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Romania: ANAF proposes stricter rules for profit tax redirection for sponsorships, patronage
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) announced, on 28 May 2026, that it has proposed amendments to ANAF Order no. 3562/2024, which governs the procedures for redirecting corporate profit tax toward
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European Commission confirms Cyprus meets Pillar Two income inclusion rule standard, new FAQ available
The European Commission published a new frequently asked question (‘FAQ’) on 28 May 2026, which affirms that all EU Member States must treat Cyprus as having a qualified income inclusion rule under the EU Pillar Two Directive. The income
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Sweden proposes changes to joint venture liability under Pillar Two top-up tax rules
Sweden’s Ministry of Finance has issued a memorandum Fi2026/0119 on 25 May 2026 proposing amendments to the rules on Qualified Domestic Minimum Top-Up Tax (QDMTT) under the Minimum Taxation Directive (2022/2523), aimed at changing how joint
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Sweden updates global minimum tax guidance with relief on first GIR filings
The Swedish Tax Agency has updated its guidance on Global Minimum Tax (Additional Tax) obligations to reflect the OECD’s common understanding on flexible approaches for central filing of the GloBE Information Return (GIR) published on 18 May
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Albania ratifies STTR MLI under Pillar Two framework
Albania has ratified the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI) through Law No. 45/2026, published in the Official Gazette on 20 May 2026. The law gives effect to Albania’s
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Portugal clarifies GIR filing relief under global minimum tax regime
The Portuguese Tax and Customs Authority has issued guidance on the filing of the Information Return on the Top-Up Tax (GIR return) under the Global Minimum Tax Regime (GMTR/Pillar Two), following a common understanding published by the OECD on 18
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Spain: Tax Agency publishes 2025 corporate tax, non-resident income tax return forms
The Spanish Tax Agency has announced the publication of Order HAC/529/2026 of 7 May 2026 in the Official Gazette on 29 May 2026. The Order approves the forms and filing instructions for Corporate Tax and Non-Resident Income Tax returns for tax
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Finland: Tax administration updates guidance on late filing penalties
Finland’s Tax Administration has released updated Guidance No. VH/2608/00.01.00/2026 on 21 May 2026, which outlines the updated regulatory framework for income tax penalties in Finland, focusing on the distinction between late fees and tax
See MoreBelgium: Council of Ministers approves draft law for transposition of DAC9
Belgium’s government announced on 22 May 206 that the Council of Ministers has approved a preliminary draft law transposing into Belgian law the "DAC9 directive" and making other amendments to the law relating to the introduction of a minimum tax
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