Germany gazettes amended minimum tax report ordinance
Germany has amended and renamed its Minimum Tax Report Ordinance, restructuring the regulation and adding a comprehensive list of foreign tax jurisdictions recognised for the purposes of the country's Minimum Tax Act, according to a notice published
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Slovak Republic: Government approves draft bill to implement Side-by-Side package
The Slovak Republic government has approved a draft bill amending Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive. The draft bill was approved by Government Resolution No. 320/2026 on 19 August 2026. The bill introduces
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Greece: AADE targets tourist vessel tax compliance
Greece’s Independent Authority for Public Revenue (AADE) has identified tax violations on 12 of 26 tourist vessels inspected in Santorini, representing a 46% violation rate, during a targeted tax inspection operation. The operation, named
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UK: HMRC urges remaining customers to sign up ahead of September deadline
The UK HM Revenue & Customs (HMRC) has announced that more than 436,000 sole traders and landlords have successfully sent their first Making Tax Digital (MTD) for Income Tax quarterly update for the 2026 to 2027 tax year, with over 570,000
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Netherlands tax authority updates legal merger framework for 2026
The Netherlands published Decree No. 2026-262956 of 6 August 2026, issued by the State Secretary for Finance, setting out tax-neutral restructuring relief for qualifying legal mergers. The decree outlines the updated 2026 regulatory framework for
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Spain: Senate urges unified digital VAT reporting
The Spanish Senate has urged the Government to integrate VERI*FACTU, SII and mandatory B2B e-invoicing into a single reporting model aligned with the EU’s VAT in the Digital Age (ViDA) framework. The non-binding motion calls for a clear
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Sweden: Ministry of Finance proposes new tax relief for R&D investment
Sweden’s Ministry of Finance has proposed a new voluntary tax incentive that would allow businesses to claim an additional deduction of 200% of eligible R&D wage costs, taking the total deduction to 300% when combined with the ordinary
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France expands tax credit for international film, TV productions
The European Commission has approved changes to France’s tax credit for foreign film and audiovisual productions, with the State aid authorisation published in the Official Journal of the European Union on 29 July 2026. The reform expands the
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Poland expands tonnage tax regime to boost shipping under national flag
Poland has published the Act of 17 July 2026 amending certain laws to support shipping enterprises and create favourable conditions for their operation under the Polish flag. Signed into law on 7 August 2026, it outlines a 2026 Polish legislative
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Sweden proposes Pillar Two Safe Harbours for MNE Groups
Sweden’s Ministry of Finance has proposed amendments and additions to the Swedish Additional Tax Act (lagen om tilläggsskatt) to align the legislation with the latest Administrative Guidance issued by the OECD/G20 Inclusive Framework on
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Switzerland adopts dispatch for temporary VAT increase to fund security spending
Switzerland’s Federal Council has adopted a dispatch proposing a temporary increase in Value Added Tax (VAT) to strengthen the country’s security and defence capabilities. At its meeting on 12 August 2026, the Federal Council proposed
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EU escalates trade defence with sophisticated anti-circumvention campaign on glass fibres
The European Union returned to an aggressive trade defence posture this week, with activity dominated by a massive package of anti-dumping measures. Regulators imposed sweeping new duties on glass fibre products from China and Egypt and on
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Montenegro issues rulebook on cross-border tax reporting, transfer pricing
Montenegro’s government has published Rulebook No. 10/1-1-01-040/26-2637/4 in the Official Gazette on 7 August 2026, clarifying the automatic exchange of information (AEOI) with EU member states and the European Commission (EC) on previous
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Ukraine clarifies tax breaks for defence city residents under DIC support regime
Ukraine’s State Tax Service published Information Letter No. 3/2026 on 11 August 2026, setting out the tax incentives available to residents of the Defence City regime for enterprises in the defence-industrial complex (DIC). The regime was
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Romania cuts diesel excise duty by 20% in response to market surge
Romania’s Ministry of Finance announced on 13 August 2026 that it has implemented a temporary 20% reduction in excise duty on standard diesel from 16 to 31 August 2026. The cut of RON 560.86 per 1,000 litres (or RON 663.75 per ton) lowers the
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Poland temporarily cuts VAT rate on motor fuels to 8%Â
Poland’s Minister of Finance and Economy issued a regulation on 13 August 2026 temporarily reducing the VAT rate on certain motor fuels to 8%. The measure amends the Regulation of 9 December 2023 on reduced VAT rates and applies for two weeks,
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Lithuania: VMI clarifies CFC taxation rules in updated guidance
Lithuania’s State Tax Inspectorate (VMI) updated its guidance on the Law on Corporate Income Tax on 11 August 2026. The guidance details the official commentary and legal amendments regarding the taxation of positive income from controlled foreign
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France updates guidance on temporary corporate income tax surtax for large companies
The French tax authority has published updated guidance on the temporary corporate income tax surtax for large companies, reflecting the extension and revised liability threshold introduced under the Finance Law for 2026. This official tax
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