France: National Assembly approves amending protocol to tax treaty with Sweden
The French National Assembly approved the law for the ratification of the amending protocol to the 1990 income and capital tax treaty with Sweden on 9 June 2026. Signed on 22 May 2023, the protocol updates the treaty in line with OECD BEPS
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Norway: Parliament mandates mandatory e-invoicing, digital bookkeeping
Norway’s Parliament (Stortinget) has passed legislation requiring digital bookkeeping and e-invoicing for all businesses subject to bookkeeping obligations, with implementation deadlines set for 1 January 2027 and 1 January 2030. Under the
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Austria: Nationalrat approves budget measures Act 2026
Austria's Nationalrat on 10 June 2026 approved the Budget Measures Act 2026 (Budgetmaßnahmengesetz 2026), a legislative package amending several federal laws with measures aimed at strengthening tax fairness, combating tax fraud, reducing the tax
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Malta announces income tax return filing deadline for individuals, partnerships, trusts, religious entities
Malta's Tax and Customs Administration has reminded taxpayers that the deadline for both manual and electronic filing of Income Tax Returns for the year of assessment 2026 is 31 July 2026. The deadline applies to individual taxpayers and also
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Hungary: NAV publishes guidance on global minimum tax data reporting obligations
Hungary's National Tax and Customs Administration (NAV) has announced the release of the Factsheet for Global Minimum Tax Reporting (DAC9/GIR) on 4 June 2026. The factsheet provides practical guidance for multinational and large domestic
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Romania: ANAF modernises advance pricing agreement rules
Romania's National Agency of Fiscal Administration (ANAF) has unveiled a draft Order to replace the longstanding procedure governing advance pricing agreements (APAs), which has operated under Order No. 3735/2015 for over a decade. The proposed
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Portugal extends first Global Minimum Tax filing deadline
Portugal's Tax and Customs Authority has published Order No. 76/2026-XXV of 3 June 2026, extending the deadline for submitting the GloBE Information Return (GIR) and the top-up tax settlement required under Article 45(1)(b) and (c) of Law No.
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Azerbaijan, UK conclude first round of new tax treaty negotiations
Azerbaijan and the UK held the first round of negotiations in London on a new convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, according to a 10 June 2026
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France: National Assembly approves ratification of new income tax treaty with Finland
The French National Assembly approved the law for the ratification of the new income tax treaty with Finland on 9 June 2026. Signed on 4 April 2023, this treaty will replace the existing 1970 tax agreement between the two nations. The agreement
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Malta: Tax and Customs Administration introduces online process for VAT registration status changes
Malta's Tax and Customs Administration has announced that requests to switch between VAT registrations under Article 10 and Article 11 of the VAT Act can now be submitted through the VAT e Services portal. In Malta, persons carrying out economic
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Luxembourg issues VAT guidance for photovoltaic (PV) solar installations
Luxembourg's tax administration has issued a circular on 1 June 2026, clarifying the VAT treatment of photovoltaic (PV) installations, setting out how VAT obligations and deduction rights apply depending on how the electricity generated by the
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UK: HMRC updates guidance on revised share exchange anti-avoidance rules
UK’s HM Revenue & Customs (HMRC) has published new guidance in its Capital Gains Manual explaining the operation of revised anti-avoidance rules for share exchanges and company reconstructions on 8 June 2026. The guidance, set out in a new
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Turkey approves agreement on exchange of GloBE information returns (GIR MCAA)
Turkey has approved the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE) Information Returns (GIR MCAA), reinforcing its participation in the international framework supporting the global minimum
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Greece consults on omnibus bill covering tax debt, gaming tax and social support measures
Greece's Ministry of National Economy and Finance has launched a public consultation on a draft omnibus bill that would introduce tax, social welfare and regulatory measures aimed at addressing economic pressures and supporting household
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Spain issues two technical guides for B2B e-invoicing system
Spain's Tax Authority (AEAT) on 1 June 2026 published two technical documents—the Ministerial Order Project for the Public Electronic Invoicing Solution (SPFE) and Public Electronic Invoicing Solution (SPFE) Technical Aspects—setting out the
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Latvia, San Marino agree on signing income tax treaty
Officials from Latvia and San Marino have initialled an income tax treaty following concluded negotiations, which was initialled on 14 May 2026. It requires formal signature and ratification to become effective. The development was confirmed by
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Luxembourg updates Pillar Two FAQs with new registration, GIR filing guidance
The Luxembourg Administration of Direct Tax (ACD) has released an updated Frequently Asked Questions (FAQs) document on the Pillar Two global minimum tax rules introduced under the Law of 22 December 2023 (the Pillar Two Law), providing further
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Denmark: Tax Authority denies automatic tax deferral on share exchange without proper asset valuations
Denmark’s tax agency issued a binding ruling on 4 June 2026 addressing the tax treatment of a proposed share exchange by a family-owned business group. In Tax Council Binding Answer No. SKM2026.264.SR, the authority clarified when such
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