Finland: Parliament approves amending protocol to tax treaty with Switzerland
Finland’s Parliament has approved the Government Proposal HE 159/2026 vp to ratify the amending protocol to the 1991 tax treaty with Switzerland on 6 October 2026. Signed on 28 May 2026, the protocol aligns with OECD BEPS minimum standards by
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Netherlands: House of Representatives approves 2027 Omnibus Tax Bill
The Netherlands House of Representatives passed the Fiscal Omnibus Act 2027 (Fiscale Verzamelwet 2027, the Bill) on 6 October 2026. The legislation addresses both technical corrections and substantive policy shifts across the country's tax
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Czech Parliament opposes key elements of EU Taxation Omnibus proposal
The Committee on European Affairs of the Czech Chamber of Deputies adopted Resolution No. 106 during its 13th session on 17 September 2026, issuing a formal Reasoned Opinion on the European Commission's proposal for a Taxation Omnibus Directive
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EU considers broader corporate tax to capture revenue from tech companies
The European Commission is developing a revised approach to capture tax revenue from major technology companies without openly targeting American firms. Rather than creating a standalone digital services tax, Brussels wants to expand its Corporate
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Lithuania: VMI proposes wider participation exemption for foreign corporate interests
Lithuania's State Tax Inspectorate (VMI) has published a comparative draft document on its draft commentary page. It sets out amendments to Articles 12 and 30 of the Law on Corporate Income Tax (Pelno mokesčio įstatymas – PMĮ) and the official
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UK proposes new anti-dumping duty on imports of Chinese rutile titanium dioxide
The UK’s Trade Remedies Authority (TRA) has published its initial recommendation to impose a new anti-dumping measure on imports of rutile titanium dioxide from China, after finding that the product is being dumped into the UK and that there is an
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Luxembourg proposes lower corporate tax rate in 2027 state budget
Luxembourg's government presented the 2027 State Budget draft bill (draft Budget Law No. 8800) to parliament yesterday, 7 October 2026. It proposes a reduction in the corporate income tax (IRC) rate and a new income tax table. The bill also
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European Parliament calls for Pillar Two reforms, simpler EU corporate tax rules
The European Parliament adopted its resolution on "The EU’s approach to corporate tax policy in a changing international environment" on 6 October 2026. The resolution, built upon the report prepared by the Committee on Economic and Monetary
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Greece introduces tax rulings procedure for advance interpretation of tax, customs legislation
The Independent Authority for Public Revenue (AADE) of Greece has introduced a new Tax Rulings (TR) procedure. It allows businesses and individuals to know in advance how the authority interprets tax and customs legislation in relation to specific
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Denmark gazettes consolidated share gains tax act with updated taxation, loss deduction and exit rules
Denmark’s Ministry of Taxation has published Executive Order No. 849/2026 on 3 October 2026, which represents the latest consolidated text of the Danish Share Gains Tax Act. Effective retroactively from 21 September 2026, this consolidation
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Germany ratifies GIR MCAA to facilitate automatic exchange of GloBE information
Germany published the Law of 30 September 2026 in the Official Gazette on 5 October 2026, ratifying the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), which Germany signed on 19 September 2025. The
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Spain extends energy tax cuts through December 2026
Spain's government has approved Royal Decree-Law 25/2026 (Real Decreto-ley 25/2026) of 29 September 2026, extending emergency measures first adopted under Royal Decree-Law 7/2026 of 20 March 2026 and Royal Decree-Law 18/2026 of 29 June 2026. The
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Finland proposes investment fund tax reforms following CJEU ruling, including ELTIF changes
The Finnish Government presented Government Proposal HE 209/2026 vp to Parliament on 2 October 2026, proposing amendments to the Income Tax Act, the Act on the Taxation of Income of Non-Residents and the Prepayment Act. The primary impetus for
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Hungary unveils wealth tax plan for rich individuals
Hungary's government has proposed an annual wealth tax on individuals holding more than HUF 1 billion, Prime Minister Peter Magyar announced on 6 October 2026. The tax would be 1% on wealth above the threshold from January 2027. Those with more
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Ireland introduces Pillar Two amendments, business incentives in Budget 2027
Ireland’s Department of Finance published Budget 2027 on 6 October 2026. The key tax measures are as follows: Corporation tax administration Budget 2027 introduces changes to preliminary corporation tax rules to provide greater
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Malta issues VAT transition guidance for online gaming services
Malta’s Commissioner for Tax and Customs issued the Guidelines on Transitory Measures for Input and Output VAT Pursuant to a Change in the VAT Act in the VAT Treatment of a Supply on 30 September 2026. The guidance followed changes to the VAT Act
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Lithuania: STI consults on extending participation exemption to foreign company interests
Lithuania's State Tax Inspectorate has initiated a consultation on 2 October 2026 by publishing the draft, which covers Articles 12 and 30 of the law. Under the draft, the term "share" would also include an interest in a foreign limited liability
See MoreSpain: MoF announces possible delay to e-invoicing rollout
Spain's Ministry of Finance (MoF) announced on 5 October 2026 that it intends to push back the pending obligations under the Regulation on invoice computer systems (Royal Decree 1007/2023, VERI*FACTU) for businesses and professionals to October
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