Greece clarifies permanent establishment rules, revamps investment fund taxation
Greece has introduced changes to its tax framework through Law 5313/2026, published in the Greek government’s official gazette on 25 June 2026. The legislation amends the taxation of alternative investment funds (AIFs) and their executives,
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Poland gazettes amended mandatory disclosure rules, raises third-party tax payment threshold
Poland has gazetted the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts, modernising tax reporting procedures, specifically concerning tax schemes and the exchange of fiscal information within the European Union. One of the
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Sweden: MoF consults DAC Recast to reduce administrative burdens for companies
The Swedish government has launched a public consultation on the European Commission’s proposed recast of the Council Directive on administrative cooperation in the field of taxation (DAC Recast) on 6 July 2026. This European Commission
See MoreGreece: AADE launches DAC9/GIR portal for Pillar Two GloBE information return filings
The Greek Public Revenue Authority (AADE) has launched the DAC9/GIR web portal to facilitate the electronic submission of the GloBE Information Return (GIR), also referred to as the Top-up Tax Information Return, together with related notifications
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France extends GIR filing deadline
France’s Ministry of Economy and Finance announced an extension of the filing deadline for the GloBE Information Return (GIR) for the financial year ended 31 December 2024 through a press release issued on 8 July 2026. The deadline, which was
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Netherlands, Finland establish arbitration procedures under BEPS MLI tax treaty framework
The Netherlands has gazetted a Memorandum of Understanding (MoU) with Finland establishing the procedures for applying the arbitration provisions set out in Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent
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Italy tax authority confirms SAFE investments qualify for 65% IRPEF deduction
Italy’s Revenue Agency has clarified on 8 July 2026 that Simple Agreements for Future Equity (SAFE) contracts used by early-stage startups meet the definition of "convertible investments" and therefore qualify for the 65% individual income tax
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EU: Belgium, Bulgaria, Cyprus face reasoned opinions over DAC9 transposition gaps
The European Commission issued reasoned opinions to Belgium, Bulgaria, and Cyprus for failing to fully transpose Directive (EU) 2025/872 (DAC9), which establishes rules for the filing and exchange of GloBE Information Returns (top-up tax information
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Austria: National Council approves protocol amending tax treaty with Uzbekistan
Austria's National Council approved the protocol to the 2000 income and capital tax treaty with Uzbekistan on 7 July 2026. The protocol updates the treaty preamble to align with BEPS standards, revises the dual-resident rule for non-individuals,
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France gets reasoned opinion over unfinished VAT exemption IT system for small businesses
France has received a reasoned opinion from the European Commission, as outlined in its July 2026 infringements package published on 7 July 2026, for failing to fulfil its obligations to provide all the IT functionalities required to enable the
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Romania approves Form F8000 for crypto asset reporting
Romania has published Order No. 750/2026, issued by the President of the National Agency for Fiscal Administration, approving the model and content of Form (F8000) for use by reporting crypto asset service providers. The final Order introduces
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UK pivots from Q3 tariff reset to new trade defence measures
The start of the third quarter triggered a vast, scheduled administrative reset of the UK tariff, with over 18,000 measures taking effect to renew steel safeguard quotas, agricultural TRQs, and anti-dumping duties on fertilisers. This foundational
See MoreEU steel safeguards renew in massive half-year regulatory reset
The week in EU trade policy was dominated by a massive, scheduled regulatory transition marking the start of the second half-year. The renewal of the EU’s extensive steel safeguard quota regime on 1 July was the centrepiece, driving the activation
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UK activates CPTPP rates for Mexico amidst Widespread Tariff Restructuring
The UK's trade landscape was reshaped by over 17,000 regulatory changes this week, a volume dominated by administrative restructuring and targeted policy implementation. The strategic headline was the activation of new 0% duty rates for Mexican beef
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Romania gazettes modernised advance pricing agreement, transfer pricing documentation rules
Romania has published Order No. 827/2026 and Order No. 828/2026 in the Official Gazette on 30 June 2026. Order No. 827 revises the procedures and application requirements for issuing and modifying advance pricing agreements (APAs), while Order No.
See MoreUK, Sweden sign MOU on arbitration procedures for tax treaty disputes
The UK and Sweden have agreed a Memorandum of Understanding (MOU) establishing detailed procedures for conducting arbitration under Article 23 of the Convention between the UK of Great Britain and Northern Ireland and the Kingdom of Sweden for the
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Lithuania adopts new social security contribution rules for employees with multiple employers
Lithuania has published Law No. XV-1065, signed on 25 June 2026, introducing new rules for the calculation and payment of social insurance contributions for employees who work for multiple employers. The amendments to Article 10 of the Law on
See MoreEU hits US, Chinese chemicals with heavy duties amid wave of future controls
Regulatory activity in the European Union this week was marked by a dual-pronged tightening of trade policy. The most immediate impact came from the imposition of severe new anti-dumping duties on key chemicals imported from the United States,
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