Italy: Omnibus tax decree, reshapes corporate tax, VAT, compliance rules
The Italian Revenue Agency has announced that it published Legislative Decree No. 148 of 7 August 2026 (the Omnibus Tax Decree) in the Official Gazette on 11 August 2026. This follows the Italian government's approval of a sweeping 37-article tax
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Germany: Federal Cabinet approves draft Annual Tax Act 2026, incorporates OECD Side-by-Side Package
Germany’s Federal Cabinet released a press release on 12 August 2026 announcing the adoption of the draft Annual Tax Act 2026 (Jahressteuergesetz 2026) on 12 August 2026, proposing a broad package of changes to German tax rules. Among its key
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Lithuania proposes changes to VAT registration threshold
Lithuania has proposed amendments to the rules used to determine whether a taxable person reaches the EUR 45,000 VAT registration threshold through Draft Law amending Article 71 of Law No. IX-751. This draft legislation on VAT would revise the
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Lithuania clarifies thin capitalisation rules on related-party debt
Lithuania’s State Tax Inspectorate under the Ministry of Finance (VMI) has updated its commentary on the Law on Corporate Income Tax, providing further clarification on Thin Capitalisation rules, controlled debt and the treatment of financing
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Lithuania issues guidance on new VAT rules
Lithuania's State Tax Inspectorate has issued guidance on 11 August 2026 confirming amendments to the Law on Value Added Tax (No. IX-751), adopted as Law No. XV-1036 on 18 June 2026, to transpose Council Directive (EU) 2025/516, known as VAT in the
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Italy gazettes decree reshaping local tax administration, fiscal federalism
The Italian Revenue Agency announced on 12 August 2026 that it published Legislative Decree No. 147/2026 in the Official Gazette No. 185 on 11 August 2026, which entered into force the same day. Legislative Decree No. 147/2026 introduces specific
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Denmark extends limitation period for claiming dividend tax refunds
The Danish Tax Agency has extended the limitation period for claiming a refund of Danish dividend tax from three years to five years following a June 2026 decision by the Danish Supreme Court. The agency has updated its guidance on claiming a refund
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Slovak Republic consults on income tax treaty with Rwanda
The Slovak Republic has launched a public consultation on a draft income tax treaty with Rwanda. The tax treaty aims to establish a legal framework to eliminate double taxation on income between the two countries. The draft agreement is heavily
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Bangladesh, Estonia advance talks on signing income tax treatyÂ
Bangladesh and Estonia agreed to strengthen bilateral relations during the 2nd Foreign Office Consultations held in Tallinn on 10 August 2026, according to a post by Bangladesh’s Ministry of Foreign Affairs. Both sides also discussed concluding
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Italy reforms tax justice rules for magistrates
Italy has published Legislative Decree No. 149 of 7 August 2026 in the Official Gazette No. 185 of 11 August 2026. The legislative decree introduces comprehensive reforms to Italy’s tax justice system, strengthening the legal framework
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Serbia: MoF announces e-invoicing rulebook amendments, expands VAT reporting functions
Serbia’s Ministry of Finance published an updated Rulebook on Electronic Invoicing in the Official Gazette No. 71/2026 on 5 August 2026, introducing significant enhancements to the Sistem e-Faktura (SEF) platform’s VAT reporting functions.
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Romania: Personal imports of excisable goods subject to new frequency, quantity controls
Romania’s Ministry of Finance announced on 10 August 2026 that it has tightened rules on personal imports of excisable goods from other EU countries, with a joint order (Order 1613/03.08.2026) issued by its Customs Authority and tax
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Bulgaria enacts 2026 state social security budget with revised contribution bases
Bulgaria has published the State Social Security Budget Act for 2026 in the Official Gazette, setting new monthly bases for social security contributions following the country’s adoption of the euro. The maximum monthly basis for social
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Netherlands: Tax Authorities clarify Pillar Two Minimum Tax Act 2024
The Dutch Tax Authorities have updated their Questions and Answers (Q&A) on the Minimum Tax Act 2024 (MTA 2024), providing revised guidance on the application of the legislation, including the treatment of penalties, tax interest, appeal periods
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Germany unveils action plan to increase detection, penalties for tax crime
Germany is to strengthen enforcement against tax and financial crime under a joint action plan presented by Federal Minister of Finance Lars Klingbeil and Federal Minister of Justice Dr Stefanie Hubig on 16 July 2026. The action plan focuses on
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Greece publishes 2024 tax regime jurisdiction list
Greece has listed 42 jurisdictions as having preferential tax regimes for the 2024 tax year under Decision No. A. 1160 of 29 July 2026, published in the Government Gazette Issue B΄ 4941 on 6 August 2026. The decision applies Article 65 of Law
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Hungary authorises signing of tax treaty with New Zealand
Hungary published Government Resolution 1254/2026. (VIII. 7.) in the Official Gazette on 29 June 2026, authorising the signing of an income tax treaty with New Zealand. The tax treaty aims to eliminate double taxation on income and strengthen
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Italy clarifies superbonus property capital gains rules for co-owners
The Italian Revenue Agency clarified on 10 August 2026 through Response No. 158 that owners selling property upgraded through the Superbonus cannot claim construction costs paid by their co-owners to reduce their taxable capital gain. The ruling
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