Luxembourg expands CbC reporting exchange list with four new jurisdictions
Luxembourg has updated the list of jurisdictions with which its tax authorities exchange country-by-country (CbC) reports, as set out in the Grand-Ducal Regulation of 13 March 2026 and published in Official Gazette No. A 134 on 16 March 2026. The
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Hong Kong schedules readings of 2026 inland revenue amendment bill, Stamp Duty Amendment Bill
The Hong Kong Inland Revenue Department has introduced the Inland Revenue (Amendment) (Tax Concessions, Concessionary Deductions and Allowances) Bill 2026 for their first and second readings in the Legislative Council today, 18 March 2026. The
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Italy to revise 2026 budget law delaying import fee, clarifying VAT rules, easing hyper-depreciation criteria
Italy’s Ministry of Economy and Finance announced on 12 March 2026 that it will soon issue legislative changes to the 2026 Budget Law (Law No. 199 of 30 December 2025), targeting key aspects of tax and customs policy. The planned changes will
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Malta enacts 2026 budget measures introducing R&D tax breaks, tighter rules on VAT and excise dutiesÂ
Malta has gazetted the Budget Measures Implementation Act 2026 (Act No. III of 2026) on 10 March 2026. introduces a comprehensive series of adjustments to Malta’s fiscal landscape. These changes, largely retroactive to 01 January 2026, touch upon
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Greece: AADE issues guidance on Pillar Two top-up tax information return
Greece’s Independent Authority for Public Revenue (AADE) has issued new guidance, under Decision A. 1055 published on 12 March 2026, for reporting the entity responsible for submitting the Pillar Two Supplementary (Top-up) Tax Information
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Bosnia and Herzegovina tightens TIN registration rules with debt checks, stricter relocation procedures
The Federation of Bosnia and Herzegovina (FBiH) has introduced updated rules governing the registration and assignment of tax identification numbers (TINs), strengthening oversight of new business registrations and corporate restructuring. The
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Italy: Revenue Agency clarifies POS-cash register linking requirements under 2025 budget law
The Italian Revenue Agency has provided detailed guidance on the mandatory connection between point-of-sale (POS) devices and electronic cash register systems, effective from 1 January 2026. This requirement, introduced by the 2025 Budget Law,
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Romania: ANAF updates pre-filled VAT forms following rate changes from August 2025
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) announced on 13 March 2026, according to Article II, point 42 of Law No. 141/2025 on fiscal-budgetary measures, published in the Official Gazette of Romania, Part I, No.
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Japan, Czech Republic agree on new income tax treaty
Japan's Ministry of Foreign Affairs announced on 13 March 2026 that officials from Japan and the Czech Republic have successfully concluded negotiations and agreed in principle on a new income tax treaty. The agreement was initialled by both parties
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UK expands CCL exemptions for hydrogen, soda production
The UK has amended its Climate Change Levy (CCL) rules with the introduction of the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026, made on 11 March 2026 and effective from 12 March 2026. The regulations
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UK: HMRC consults expansion of Uncertain Tax Treatment (UTT) regime
The UK’s HM Revenue & Customs (HMRC) initiated a public consultation, on 12 March 2026, regarding the expansion and improvement of the Uncertain Tax Treatment (UTT) regime, under which large in-scope taxpayers must inform HMRC of any uncertain
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Romania: ANAF tightens VAT refund approval process with new county-level oversight
Romania’s tax administration, the National Agency for Fiscal Administration (ANAF), announced on 13 March 2026 that it is modifying Order No. 352/2022, which governs the procedure for handling negative VAT amounts with refund requests. Under
See MoreItaly: Cash stamp purchases over EUR 500 block tax assessment deadline reduction
Italy’s Revenue Agency has announced on 12 March 2026 that Italian taxpayers who purchase revenue stamps in cash for amounts exceeding EUR 500 cannot benefit from the two-year reduction in tax assessment deadlines, according to the Revenue
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Belgium: Parliament enacts DAC8 crypto-asset reporting obligations
The Belgian Parliament has adopted the law on 12 March 2026, implementing Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) which establishes new reporting and due diligence obligations for crypto-asset service providers. DAC8 provides
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Austria consults on reduced VAT for staple foods
Austria’s Ministry of Finance has opened a public consultation on 11 March 2026 on a draft bill that would cut the value-added tax (VAT) on selected staple foods from 10% to 4.9%. The reduction is part of the government’s 2026 reform measures
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Romania includes investment attraction programmes in 2026 budget
Romania’s Ministry of Finance has published the draft consolidated budget for 2026 on 10 March 2026, emphasising fiscal responsibility while maintaining record public investment levels and extensive utilisation of European funds to support
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Finland: Parliament enacts amendments to Pillar 2 rules to incorporate OECD, G20 guidance on advanced rulings
Finland’s parliament adopted the law proposals HE 196/2025 and HE 6/2026 on 11 March 2026, amending the Law on Minimum Tax by Large Groups (Pillar Two rules) to align with new international guidance and strengthen enforcement mechanisms. The
See MoreFinland to suspend 1996 tax treaty with Russia
The Finnish government had decided to suspend its income tax treaty with Russia, effective 1 July 2026, following Russia's partial withdrawal from the agreement in August 2023. The announcement was made in a press release issued on 12 March
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