Italy and Luxembourg: Protocol to DTA

The income tax treaty between Italy and Kosovo, signed on 22 June 2021, entered into force on 21 December 2025 and applies from 1 January 2026. This agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance

The Italian Revenue Agency approved the Annual VAT Return Form to be used for filings in 2026, covering the 2025 tax year. Alongside the standard form, a simplified “Basic Annual VAT Return Form” has also been introduced for taxpayers who

The Italian Revenue Agency announced on 2 February 2026 that it has approved new communication forms and guidelines for accessing tax incentives for investments in the country’s disadvantaged areas, following changes introduced in the 2026 Budget

Italy plans to align its levy on low-value packages with a EUR 3 EU duty, which will become effective on 1 July 2026, Economy Minister Giancarlo Giorgetti said on 29 January 2026. The move targets inexpensive e-commerce imports, especially from

The Luxembourg Administration of Direct Tax has issued Circular L.G.-A No. 60bis/11 on 27 January 2026, providing the reference exchange rates of the euro for the year 2025. The rates, which include both year-end (31 December 2025) and annual

Luxembourg's Council of State approved the amending protocol to the 2007 income and capital tax treaty with Georgia on 20 January 2026. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of information. It