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24 Jan - EU: Status of ultimate beneficial ownership registers

22 Jan - Europe: Global withholding taxes, income and gains from listed securities (KPMG report)

22 Jan - Sweden: Proposal for enhanced relief, social security related to R&D

21 Jan - France: Update on digital services tax

21 Jan - Italy: Details of digital services tax

21 Jan - Italy: Overview of tax measures, effective 1 January 2020

21 Jan - Italy: Tax measures separately accompanying Budget Law for 2020 in “tax decree”

21 Jan - Netherlands: eRecognition mandatory for businesses filing their own tax returns

20 Jan - Czech Republic: Insurance tax amendments; excise tax rates on alcohol and tobacco

20 Jan - Czech Republic: Income tax treaty with South Korea, entry into force

20 Jan - Czech Republic: Tax administration clarifies VAT amendments

20 Jan - France: Online platforms, XML format for reporting before 31 January 2020

17 Jan - Belgium: Tax developments for financial services sector, potentially in 2020

17 Jan - Switzerland: Campione d’Italia now part of EU Customs Union; new consumption tax

17 Jan - Switzerland: New 2020 tax law, canton of Ticino

15 Jan - Slovenia: VAT measures effective in 2020

15 Jan - France: Corporate tax provisions enacted in Finance Law for 2020

15 Jan - France: Tax compliance, reporting obligations of online platforms (31 January 2020 action date)

15 Jan - Netherlands: Private use of company cars, clarified VAT treatment

15 Jan - Switzerland: New corporate income tax rate in canton of Zug

15 Jan - EU: Summary of CJEU actions, referrals, EC infringement actions, other tax developments (January 2020)

13 Jan - EU: Status of mandatory disclosure requirements, to be effective 1 July 2020

10 Jan - UK: Budget scheduled for 11 March 2020

10 Jan - UK: VAT treatment of digital newspapers (Upper Tribunal decision)

10 Jan - Switzerland: Implications of application of MLI on holding structures and their sustainability

9 Jan - Switzerland: Perceived dividend stripping and stock-lending transactions (court decision)

8 Jan - Croatia: Tax changes effective 1 January 2020

8 Jan - Ireland: Reporting deadline, employee share participations is 31 March

8 Jan - Italy: VAT provisions, digital services tax effective 1 January 2020

8 Jan - Sweden: Work and residence permits, application fee increases

7 Jan - Austria: Tax plans of newly inaugurated government outlined

3 Jan - Belgium: Earnings stripping rules, clarifying decree

20 Dec - EU: Explanatory notes for VAT quick fixes regime in 2020

20 Dec - EU: VAT quick fixes; valid VAT identification number

20 Dec - Luxembourg: Legislation passed, repeals advance tax agreements and enacts ATAD 2

20 Dec - UK: HMRC updated guidance on hybrid and other mismatches rules

20 Dec - UK: New government’s possible tax agenda

19 Dec - Italy: Digital services tax, changes made during legislative process

19 Dec - Hungary: Pilot program, standard audit file for tax purposes

19 Dec - Netherlands: Enhanced focus on customs value, goods classification, U.S. products

18 Dec - EU: VAT quick fixes; uniform rules to simplify chain transactions

18 Dec - Netherlands: Upper House adopts “2020 Tax Plan,” ATAD2, and DAC6

17 Dec - Ireland: Change to tax treatment of “short-term business visitors”

17 Dec - Sweden: Director’s fees taxed as employment income (high court decision)

17 Dec - Poland: Changes to VAT standard audit file rules, effective April 2020

16 Dec - Poland: Withholding tax rules again delayed, until 30 June 2020

16 Dec - Bulgaria: VAT measures effective in 2020

16 Dec - EU: Tonnage tax, maritime transport incentives approved for five countries

13 Dec - France: Professional services deductible from withholding tax base; possible refund opportunities

13 Dec - Serbia: Corporate income tax changes enacted for 2020

12 Dec - Germany: VAT relief for “small undertakings” and start-ups

11 Dec - Bulgaria: Corporate income tax law amendments include hybrid mismatch rules

11 Dec - Czech Republic: Bill proposing digital services tax presented to legislature

11 Dec - Czech Republic: Enactment of VAT “quick fixes” not expected before 2020

11 Dec - EU: Amended financial transaction tax proposal

11 Dec - Turkey: Digital services tax enacted, effective date of March 2020

10 Dec - Belgium: Car taxation changes effective in 2020, challenges for companies with car fleets

9 Dec - Belgium: Year-end review of social security-related updates

9 Dec - EU: VAT quick fixes; simplified treatment for call-off stock

6 Dec - EU: Energy taxation, EU blacklist discussed at ECOFIN meeting

6 Dec - EU: Summary of CJEU actions, referrals, EC infringement actions, other tax developments (December 2019)

6 Dec - Italy: Financial transaction tax is challenged (CJEU Advocate General opinion)

6 Dec - Sweden: Mandatory reporting requirement rules, effective date July 2020

6 Dec - UK: HMRC online tool, employment status for tax verification

6 Dec - UK: No company car tax, electric or hybrid vehicles

6 Dec - UK: Tax issues arising under certain employee share option plans

6 Dec - UK: Updated guidelines, executive remuneration

5 Dec - Netherlands: Salary adjustments for certain migrant workers (2020)

4 Dec - Netherlands: Reduced transfer tax, office building converted into residential apartments

3 Dec - Austria: Court addresses abusive assignment of receivables; brief descriptions of other tax developments

3 Dec - Belgium: Earnings stripping rules, clarifications expected before year-end

3 Dec - Belgium: Tax prepayments and effects of earnings stripping rules

3 Dec - Belgium: Rules for regulated real estate companies, specialized real estate investment funds

3 Dec - EU: VAT quick fixes; simplified proof for intra-Community supplies

3 Dec - Germany: CFC rules, passive income of an investment character

3 Dec - Switzerland: Tax reform implications for social security, payroll (beginning 2020)

27 Nov - France: Digital services tax, U.S. trade-related report expected 2 December 2019

26 Nov - Poland: Excise tax exemption for coal and gas referred to CJEU

26 Nov - Poland: Reminder, rules for reporting beneficial owners

26 Nov - Poland: Withholding tax rules, certain implementation delayed until 2020

26 Nov - Sweden: Certain business tax measures to consider before year-end

22 Nov - UK: HMRC “nudge” letters, offshore investment funds

22 Nov - UK: Residential property owned by foreign landlords, HMRC compliance project

21 Nov - Belgium: VAT exemption (prior law) found contrary to EU law (CJEU judgment)

21 Nov - Czech Republic: Digital services tax, update

21 Nov - Germany: Reduced VAT rate for e-publications; other VAT amendments

21 Nov - EU: VAT directive concerning payment service providers

18 Nov - EU: New directive adopted, cross-border mobility of companies

15 Nov - Switzerland: Tax ordinances, implementing tax reform measures for 2020

15 Nov - Poland: Subsidiary not just fixed establishment of parent company for VAT purposes (CJEU Advocate General opinion)

15 Nov - Romania: Energy product taxation contrary to EU law (CJEU judgment)

15 Nov - Spain: Repeal of tax exemption for ports scheduled for 2020 (response to EU investigation)

15 Nov - Italy: Tax exemptions granted to ports, EC investigation

14 Nov - Italy: Tax measures in advance of budget law 2020

14 Nov - Hungary: Bad debts and VAT refund opportunities

13 Nov - Czech Republic: International requests for tax information; period for tax assessments

13 Nov - Czech Republic: Lessor denied reduced VAT deduction for air conditioning repairs

13 Nov - Czech Republic: Rules for rounding regarding VAT calculations, payments

13 Nov - Germany: Withholding tax on dividends paid to Canadian pension fund (CJEU judgment)

12 Nov - Germany: Currency hedging gains, tax consolidation across borders

12 Nov - Hungary: Tax authority must grant taxpayer access to records (CJEU judgment in VAT case)

11 Nov - Hungary: VAT “quick fixes” applicable beginning 2020

11 Nov - UK: Trustees to evaluate investment advisers, for service and value 

8 Nov - UK: Regulations amend rules on offshore receipts from intangible property

8 Nov - UK: Structures defined for capital allowance purposes

8 Nov - EU: ECOFIN discusses digital taxation agenda; Belize removed from tax haven “black list”

8 Nov - EU: Update on mandatory disclosure requirements for intermediaries and certain taxpayers

8 Nov - EU: VAT payment data, reporting to address fraud in e-commerce sector

8 Nov - Poland: Potential benefits under “cooperation program” for large taxpayers

7 Nov - Lithuania: VAT reverse-charge mechanism, computers and mobile phones; other VAT developments

5 Nov - Turkey: Legislative proposal for digital services tax

4 Nov - Norway: Multilateral instrument (MLI) entry in force

4 Nov - Portugal: VAT amendments adjust deadlines for payments, reporting

30 Oct - Italy: Digital services tax, update

30 Oct - Italy: New VAT measures

30 Oct - Malta: Tax provisions in 2020 budget

30 Oct - Slovakia: Changes concerning employment-related fringe benefits, simplified employer obligations

30 Oct - Slovakia: Tax loss amortization, hybrid mismatch, R&D deduction, other changes

30 Oct - Sweden: VAT treatment of supply between VAT group and branch (referral to CJEU)

29 Oct - Austria: Legislation introducing digital services tax

29 Oct - Austria: Summaries of tax developments (October 2019)

29 Oct - EU: Update on mandatory disclosure requirements

29 Oct - Netherlands: New VAT small businesses system, effective 1 January 2020

29 Oct - Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT

29 Oct - UK: Potential Brexit implications for taxation of luxury assets, private aircraft

25 Oct - Norway: Proposed changes to interest deduction limitation rules (earnings stripping rules)

25 Oct - Portugal: Stamp tax guidance

25 Oct - UK: Exclusion from hybrid mismatch rules for regulatory capital instruments, amended to comply with ATAD

25 Oct - UK: Procedures for taxpayers to request extension of “making tax digital” measures

23 Oct - Luxembourg: Tax credit method still applicable under tax treaty with France

22 Oct - Belgium: Constitutional Court annuls annual tax on securities accounts

22 Oct - Germany: VAT liability of digital platforms; EC infringement proceedings initiated

22 Oct - Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU)

21 Oct - Poland: VAT split-payment and netting rules

21 Oct - Serbia: Amendments to VAT law; generally effective in 2020

18 Oct - Channel Islands: Economic substance questions in corporate tax return (Guernsey)

18 Oct - Denmark: Summary of recent tax legislative developments

18 Oct - Greece: 2020 budget proposes corporate tax rate reduction

18 Oct - Luxembourg: 2020 budget bill; expiry of tax rulings issued before 2015

18 Oct - Norway: Tax proposals in 2020 budget; updated CFC “black list”

18 Oct - EU: Exporters re-defined; implications for non-EU entities

18 Oct - Gibraltar: New income tax treaty signed with UK

18 Oct - Netherlands: Limitation of liquidation and cessation loss rules, update (corporate income tax)

17 Oct - Ireland: Finance bill 2019

17 Oct - Italy: Digital services tax proposed to apply beginning 1 January 2020

16 Oct - Czech Republic: Electronic reporting of sales; 10% VAT on food services, e-books

16 Oct - Czech Republic: Legislation to implement VAT “quick fixes” effective 2020

11 Oct - Hungary: Deductibility of input VAT on dual-use car rentals

11 Oct - Russia: Deadline for input VAT recovery, services supplied outside Russia (Q3 2019)

11 Oct - UK: Recoverability of withholding tax on manufactured overseas dividends (Court of Appeal)

10 Oct - Norway: Proposed changes to taxation of hydropower producers

10 Oct - EU: List of non-cooperative jurisdictions (“blacklist”) updated; removal of UAE, Marshall Islands

10 Oct - Hungary: EC’s referral to CJEU regarding excise tax on cigarettes

10 Oct - Italy: Registration tax treatment of share deal vs. asset deal

10 Oct - Sweden: Possible ”Brexit” implications for employers, social security

9 Oct - France: Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020)

8 Oct - France: Finance bill for 2020 includes measures affecting corporate taxpayers

8 Oct - Ireland: Tax measures in budget 2020

7 Oct - Germany: Services related to ATM operations not exempt from VAT

4 Oct - Italy: VAT amendments; action steps before 1 January 2020 effective date

3 Oct - Croatia: Ultimate beneficial ownership, register deadline is 31 December 2019

3 Oct - Ireland: Beneficial owners of corporate entities; disclosures due 22 November 2019

2 Oct - Italy: Withholding tax refund; dividends distributed by Italian companies to tax-exempt foreign entities (court decision)

2 Oct - Switzerland: Proposed reform of withholding tax, stamp tax regimes

30 Sep - Ireland: Budget 2020 to be presented 8 October 2019

30 Sep - Malta: Patent box rules, tax incentives

27 Sep - France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023

27 Sep - Serbia: Change of position, withholding tax and interest-rate swaps

27 Sep - UK: HMRC annual corporation tax statistics

26 Sep - Belgium: Pre-filing requests regarding transfer pricing or innovation income deduction, 31 January 2020 deadline

26 Sep - Sweden: Tax proposals in 2020 budget bill

25 Sep - Hungary: Real-time invoice data reporting, effective April 2020

24 Sep - Poland: VAT mandatory split-payment mechanism from 1 November 2019

20 Sep - Cyprus: Implications of EU directive limiting interest deductions

20 Sep - EU: Summary of CJEU judgments, referrals, infringement actions, other tax developments (September 2019)

20 Sep - Ireland: Withholding tax on trailing commissions and rebates of management fees

20 Sep - Luxembourg: Protocol to tax treaty with United States ratified

20 Sep - Switzerland: Protocol to tax treaty with United States ratified

20 Sep - Netherlands: Changes to payroll taxes in “2020 Tax Plan”

19 Sep - Netherlands: Tax proposals in “2020 Tax Plan”

18 Sep - Austria: Summaries of tax developments (August, September 2019)

18 Sep - Germany: Implementation of EU “quick fixes” in VAT law for 2020

16 Sep - Belgium: EC investigations of “excess profit” tax rulings granted multinational companies

13 Sep - Italy: Taxation of interest paid by Italian individuals to Swiss bank

13 Sep - UK: Regulations amending hybrid mismatch rules for capital instruments, capital securities

13 Sep - Belgium: Notional interest deduction for assessment year 2021

12 Sep - Belgium: Guidance on “grandfather rule” under earnings stripping regime

12 Sep - Czech Republic: Tax on selected digital services advances

12 Sep - Czech Republic: VAT measures proposed, compliance with CJEU judgment

12 Sep - Ireland: Tax treatment of certain payments on cessation of employment

12 Sep - Netherlands: Proposals for changes to individual income taxation (income from savings)

11 Sep - EU: “VAT mini one stop shop” statistics; telecommunications, broadcasting, electronic services

10 Sep - Ireland: Possible considerations if “no deal” Brexit

10 Sep - Poland: Hybrid entity measures in corporate tax changes for 2020

10 Sep - Switzerland: “Equal pay” compliance required by July 2020

9 Sep - Germany: Royalty payments made to non-EU recipients

6 Sep - Netherlands: Withholding tax on dividends paid to foreign investment funds (CJEU Advocate General’s opinion)

6 Sep - UK: “Off-payroll working” reforms, HMRC guidance

5 Sep - Sweden: Tax treatment of employer-provided health insurance

5 Sep - Sweden: Taxation of employees temporarily working in Sweden

4 Sep - France: Tax breaks for rum produced in French overseas territories (EC public consultation)

4 Sep - Netherlands: EC approves changes to tonnage tax regime

4 Sep - Switzerland: Tax reform in the canton of Zurich

4 Sep - Switzerland: “Intermediary services” and VAT; implications for financial services sector

3 Sep - Poland: Bad debt rules, for tax purposes

3 Sep - Russia: Concept of “beneficial ownership” and implications for withholding tax

30 Aug - Spain: Protocol to tax treaty with United States, entry into force

30 Aug - UK: Appeal of EC findings that CFC regime constitutes “state aid”

30 Aug - UK: Entrepreneurs’ relief determined as of time of disposal by trustees (First-tier Tribunal decision)

30 Aug - UK: Gas caverns and capital allowances (First-tier tribunal decision)

30 Aug - UK: Guidance from HMRC on structures and buildings allowances

29 Aug - France: Tax-related reporting requirements for online platforms

29 Aug - Ireland: Overview of employee share incentive plans, tax benefits

29 Aug - Switzerland: Reminder effective date of corporate tax reform, 1 January 2020

27 Aug - Belgium: Guidance relating to VAT claims

23 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

22 Aug - Germany: New deadline for refund claims, dividends paid to tax-exempt investors

22 Aug - Italy: Remote sales reporting requirements; first deadline 31 October 2019

22 Aug - Poland: Register of ultimate beneficial owners; reporting deadline 13 April 2020

20 Aug - Cyprus: Retirement home services, VAT exemption for not-for-profits

19 Aug - Norway: New VAT registration process proposed, online retailers and marketplaces

16 Aug - UK: Proposal for flexible pension accrual, implications of tax limits

14 Aug - EU: Summary of CJEU referrals, infringement actions, other tax developments (August 2019)

13 Aug - Czech Republic: Dispute resolution under income tax treaties, transposing EU Directive

13 Aug - Czech Republic: Guidance concerning VAT treatment of vouchers

13 Aug - Luxembourg: Transposition of EU directive on cross-border arrangements (DAC 6)

13 Aug - Poland: New program for cooperation between taxpayers and tax administration

12 Aug - Germany: Retroactive election for effective date, contributions of business segments

9 Aug - Lithuania: Electronics subject to VAT reverse-charge mechanism

9 Aug - Luxembourg: Hybrid mismatch bill (ATAD 2) pending in parliament

9 Aug - Switzerland: Real estate tax in Geneva, implications of tax reform

8 Aug - EU: Status update, implementation of mandatory disclosure rules (DAC 6) in EU Member States

7 Aug - Greece: Foreign tax credit for special solidarity contributions; refund opportunities

7 Aug - Serbia: Income tax treatment of employer share-based payments

7 Aug - UK: Companies completing annual share plan returns may uncover payroll errors

6 Aug - Slovakia: VAT legislative proposals, effective date January 2020

5 Aug - Ireland: Central register of beneficial ownership, deadline 22 November 2019

2 Aug - Serbia: Exemption from tax, employer-provided recreation, sports, activities for employees

2 Aug - UK: HMRC insight on implementation of EU mandatory disclosure rules (DAC 6)

2 Aug - UK: Office of Tax Simplification annual report; discussions include inheritance tax, gig economy taxation issues

2 Aug - UK: Partnerships designed to allow investors income tax relief by claiming trading losses to offset income (Upper Tribunal decision)

1 Aug - Switzerland: “Snapshot” of tax reform

30 Jul - Belgium: Multilateral instrument (MLI) is ratified

30 Jul - Luxembourg: EU directive (DAC 6), disclosure of cross-border arrangements

26 Jul - EU: Summary of CJEU, EC tax developments (July 2019)

25 Jul - France: Digital services tax (3%) is enacted

25 Jul - France: Digital versions of invoices allowed, tax recordkeeping purposes

25 Jul - France: Revised phase-down of corporate income tax rate, enacted

25 Jul - EU: Tax-related referrals to CJEU (Italy, Cyprus, Germany, Belgium)

19 Jul - EU: Accounting for deferred tax, single tax treatment for assets and liabilities

19 Jul - UK: Proposals to simplify inheritance tax rules

19 Jul - UK: Tax measures in draft finance legislation

17 Jul - Austria: Summaries of tax developments (June, July 2019)

17 Jul - Luxembourg: Protocol to tax treaty with United States, overview of changes

17 Jul - Switzerland: Protocol to tax treaty with United States, overview of changes

16 Jul - Spain: U.S. Senate approves Protocol to income tax treaty, overview of changes

16 Jul - Czech Republic: Transitional rules on R&D allowance

16 Jul - Hungary: Proposals to revise interest limitations, group taxation rules

16 Jul - Netherlands: EU Directive, mandatory disclosure of cross-border tax planning arrangements (DAC6) presented to Lower House

15 Jul - Netherlands: Bonus shares and fixed exemption in work-related costs rules (Supreme Court decision)

15 Jul - Germany: Key features of VAT group rules

14 Jul - Montenegro: Overview of taxes for 2019

12 Jul - Austria: Update on proposals for digital services tax

12 Jul - EU: Trade agreement with Mercosur (Argentina, Brazil, Paraguay, Uruguay)

12 Jul - UK: Final proposals for reforming “off-payroll working rules” from April 2020

12 Jul - UK: Initial impressions of digital services tax draft legislation

12 Jul - UK: Proposal to limit corporate capital losses to 50% of gains from 1 April 2020

12 Jul - UK: Stamp duty anti-avoidance rule extended to unlisted shares transferred to connected companies

11 Jul - France: Digital services tax approved by parliament

11 Jul - Switzerland: Revised withholding tax rules for individuals, effective 2021

11 Jul - UK: Proposal for digital services tax, in draft Finance Bill

10 Jul - UK: No VAT recovery for university’s investment activities (CJEU judgment)

9 Jul - Netherlands: VAT group rules broadly interpreted by Dutch Supreme Court

8 Jul - Czech Republic: Update on digital services tax

5 Jul - Switzerland: Accounting for income tax; Q&As on tax reform implications

5 Jul - Bulgaria: VAT refunds when premature termination of lease agreement (CJEU judgment)

5 Jul - EU: Implications of EU General Court judgments, Hungarian advertisement tax and Polish retail tax

5 Jul - Italy: Tax incentives for real estate, leasing sectors

5 Jul - Luxembourg: Income tax treaty with France

5 Jul - Netherlands: Update on ATAD2 bill, hybrid mismatch rules included

5 Jul - UK: Draft finance legislation expected 11 July 2019

3 Jul - Norway: VAT on cross-border sales; repeal VAT exemption for low-value goods

2 Jul - Denmark: Withholding tax on dividends distributed to non-resident investment funds

2 Jul - EU: Update on mandatory disclosure requirements for intermediaries, certain taxpayers 

2 Jul - Germany: Unsecured intragroup loans, losses not deductible

2 Jul - Italy: VAT rules for invoices, clarifications concerning e-invoicing

1 Jul - EU: Tax dispute resolution system effective 1 July 2019

27 Jun - France: Update on digital services tax; enactment anticipated

27 Jun - Hungary: Advertisement tax not state aid, concluded EU General Court

26 Jun - Poland: Withholding tax, draft explanatory notes

26 Jun - Sweden: Withholding tax and “yield tax,” foreign life insurance

25 Jun - Hungary: New invoice numbering regime, tariff and VAT rules

25 Jun - Malta: Tax consolidation rules, formation of tax groups

24 Jun - Channel Islands: Beneficial ownership registers (Jersey, Guernsey) and Isle of Man

24 Jun - Latvia: “Similar goods” and discounts, deductive method of customs valuation

21 Jun - UK: EC’s state aid findings, CFC financing company exemption

21 Jun - UK: Structures and buildings allowance; revised legislation and HMRC response

20 Jun - Hungary: Proposals for corporate, individual income tax changes; VAT amendments

20 Jun - Sweden: Deductibility of losses from foreign subsidiaries (CJEU judgments on compatibility of Swedish rules with EU law)

19 Jun - Netherlands: Consultation on changes to corporate income tax group rule

18 Jun - Germany: Copyright “formal warning” enforcement actions subject to VAT

18 Jun - Italy: “Net taxation” of royalties paid to foreign companies (regional tax court decision)

18 Jun - Netherlands: Finance answers parliamentary questions about conduit companies

17 Jun - Ireland: VAT treatment of activities of public bodies, certain vouchers

14 Jun - EU: Update on financial transaction tax; Dominica removed from “blacklist”

14 Jun - EU: Summary of CJEU, EC tax developments (June 2019)

14 Jun - Netherlands: VAT status of supervisory directors and officers (CJEU judgment)

14 Jun - Poland: Proposal to require VAT split-payment mechanism

14 Jun - UK: Business premises renovation allowance; possible refund opportunities

13 Jun - Cyprus: Tax card for 2019

13 Jun - Czech Republic: No permanent establishment of German entity, independent agent found

13 Jun - Czech Republic: VAT corrections and refunds, insolvent customers

13 Jun - Czech Republic: VAT treatment of employer-provided meal vouchers

10 Jun - Montenegro: Tax returns reporting capital gains, income from leasing transactions

10 Jun - Poland: “Due care” requirement for withholding tax remittances

10 Jun - Slovakia: MLI and real estate clause in tax treaties

10 Jun - Romania: Overview of tax system

7 Jun - OECD: Update on status of tax transparency initiatives (AEOI and CRS)

7 Jun - UK: Special purpose vehicle entities found to be Jersey, not UK, tax residents

6 Jun - Austria: VAT rules for travel agents (EC referral to CJEU)

6 Jun - Spain: Sanctions for failure to report assets held abroad (EC referral to CJEU)

5 Jun - Germany: Dividend withholding, Canadian pension plan (CJEU Advocate General opinion)

4 Jun - EU: Tax profiles of European countries

31 May - OECD: Plan for resolving tax challenges of digital economy, taxing multinational entities

31 May - UK: Proposals concerning taxation of offshore intangible receipts

28 May - Italy: Legislative rules for business operations after “no-deal Brexit”

24 May - Sweden: Tax on chemicals used in electronic products; possible expansion

24 May - UK: HMRC no longer accepting email submissions, short-term business visitors

23 May - OECD: Declining tax revenue from transport fuel taxes; considerations for distance-based levies

20 May - Switzerland: Voters approve tax reform measures in referendum

20 May - Switzerland: Tax relief proposal, employee participation in start-ups, family businesses

20 May - Czech Republic: Tax proposals expected in 2020 tax package (insurance, excise taxes, digital taxation)

20 May - EU: Digital tax, EU “blacklist” updates (ECOFIN meeting)

20 May - Poland: Taxation of retail sector held not state aid (General Court of EU judgment)

17 May - Austria: Tax reform legislation 2019-2020, proposals in draft bill

17 May - Belgium: VAT implications of pharma research program

17 May - Czech Republic: VAT changes proposed for 2020

17 May - UK: Non-UK pension fund, exempt from tax on property investment income (tribunal decision)

17 May - EU: Summary of CJEU, EC tax developments (May 2019)

15 May - EU: New system to address VAT fraud, allows for cross-border data exchanges

15 May - Germany: Input VAT refund procedures, VAT on company cars transferred to employees (CJEU referrals)

15 May - Germany: Tax treatment of income from online advertising

10 May - Italy: Tax incentives expanded for certain individuals

10 May - UK: Tribunal decision on stamp duty land tax (SDLT) rules; may affect commercially driven transactions or structuring

10 May - UK: Updated VAT rules for “making tax digital” allow supplier statements, include other changes

9 May - Hungary: VAT reverse-charge mechanism, input VAT deduction (CJEU judgments)

9 May - Serbia: Tax audits planned, employer payments for employee commuting costs

8 May - UK: Details about proposed digital services tax

7 May - Greece: Shipping tax regime; “special contribution” by maritime sector

7 May - Greece: Thin-cap, CFC, anti-avoidance rules in new law; VAT vouchers

6 May - Norway: Taxation of aquaculture 

6 May - Switzerland: UK capital gains tax, implications for Swiss persons

6 May - Switzerland: VAT-registered foreign companies not required to declare worldwide turnover

3 May - UK: CFC finance company exemption not state aid in certain instances, EC concludes

2 May - Czech Republic: Proposal for digital services tax

2 May - EU: “Snapshot” of EU tax developments (April, early May 2019)

2 May - Italy: Corporate tax incentives include bonus depreciation, reduced rate, patent box changes

2 May - Italy: VAT reporting requirement, remote sales of goods and electronics

1 May - Netherlands: Residence requirement for dividend withholding tax refunds (CJEU judgment)

30 Apr - France: Appeals court (Paris) affirms, no permanent establishment for Irish entity

30 Apr - EU: Dispute resolution tribunal under free trade agreement with Canada upheld (CJEU opinion)

30 Apr - Slovakia: Guidance on taxation, deduction of recreational contributions

30 Apr - Slovakia: Repeal of special tax levy on supermarket chains

29 Apr - Cyprus: EU directive on earnings stripping, general anti-abuse, and CFC rules transposed into Cypriot law

29 Apr - Malta: BEPS multilateral instrument (MLI) enters into force; potentially affects about 75% of treaties 

29 Apr - Russia: Full input VAT recovery on export of services, work

29 Apr - Switzerland: Stamp transfer tax obligations of securities dealers

26 Apr - Luxembourg: Tax measures in 2019 budget bill passed by Parliament

26 Apr - UK: Proposed amendment to “hybrid capital instrument” definition

26 Apr - Netherlands: Plans for revised, renewed international tax rulings policy

25 Apr - Netherlands: “Emergency repair of fiscal unity” legislation; corporate tax update

25 Apr - OECD: Tenth edition of Model Tax Convention published

25 Apr - Serbia: Environmental protection levy based on pollution levels, types of pollutants

24 Apr - Sweden: Reduced property tax on wind turbines, state aid issue (Supreme Administrative Court decision)

23 Apr - EU: Tax-related infringement proceedings, referrals to CJEU

17 Apr - Germany: Sale and lease-back implications for input VAT

17 Apr - Netherlands: Proposed changes to loss rules in liquidation or cessation (corporate income tax)

12 Apr - Sweden: VAT treatment of courses and seminars (CJEU)

12 Apr - UK: Courts take different approaches to tax treatment of multi-step transactions

12 Apr - UK: HMRC consultation, proposed changes to reduce tax relief available for certain home sales

11 Apr - Luxembourg: Multilateral instrument (MLI) ratification notice deposited with OECD

10 Apr - Czech Republic: Thin cap, CFC rules, exit tax, hybrid mismatch rules enacted

10 Apr - Czech Republic: VAT measures effective 1 April 2019

10 Apr - Italy: New income tax treaty signed with China

9 Apr - Netherlands: Bill introducing ultimate beneficial owner register

8 Apr - Netherlands: VAT policy statement, specific state supervision of investment funds

5 Apr - UK: Court decision, legislation expand HMRC’s extraterritorial authority for taxpayer data

4 Apr - Italy: Proposed expansion of VAT information reporting, electronic marketplace sales

4 Apr - Serbia: Update on status of income tax treaties

3 Apr - Switzerland: Comparisons of corporate tax rates in Swiss cantons

2 Apr - Italy: Transition rule if “no-deal” Brexit; VAT and other taxes

2 Apr - Slovakia: EC investigation of tax on food retail sector

2 Apr - UK: EC finds CFC rules provided tax advantages to certain multinational companies

1 Apr - Ireland: Regulations for establishing central register of “beneficial ownership” of corporations

29 Mar - UK: Employee share plan reporting 2018/19

29 Mar - UK: Overview of tax changes effective in early April 2019 

28 Mar - Poland: VAT return to be replaced, effective July 2019

27 Mar - EU: European Parliament adopts recommendations on financial crimes, tax evasion, tax avoidance

27 Mar - Switzerland: New official salary calculator

26 Mar - Belgium: Reminder to identify, register “ultimate beneficial owners” by 30 September 2019

26 Mar - Netherlands: Interest deduction limit (thin cap rule) for banks, insurers

23 Mar - Lithuania: Tax card for 2019

22 Mar - EU: Infringement procedures, referrals to CJEU, other tax developments

22 Mar - OECD: New rules endorsed, collection of VAT/GST from online marketplaces

22 Mar - OECD: Taxation of digital economy, public consultation update

22 Mar - Switzerland: Proposed changes to AEOI provisions

22 Mar - UK: “Collective defined contribution scheme” legislation to proceed

22 Mar - UK: Temporary tariff regime if “no-deal” Brexit

21 Mar - Netherlands: Rules for UK cross-border workers if “no-deal” Brexit

20 Mar - Germany: Prize money from television show not subject to VAT

19 Mar - EU: Taxation of digital economy; considering possible outcomes

15 Mar - UK: Draft legislation, structures and buildings allowance

15 Mar - UK: No major tax announcements in 2019 “spring statement”

14 Mar - France: No welfare contributions, income of French residents in Switzerland (CJEU judgment)

14 Mar - Netherlands: Update on bill to modernize partnership law

13 Mar - Czech Republic: Employee vacation compensation included in R&D tax allowances

13 Mar - Czech Republic: VAT and meal vouchers, discount vouchers

13 Mar - Netherlands: Draft transitional tax rules if “no-deal” Brexit

12 Mar - Luxembourg: Taxpayer rights restored, exchange of information requested by foreign tax authorities

12 Mar - EU: Implementing new VAT collection rules for online sales

12 Mar - EU: List of non-cooperative tax jurisdictions update ("blacklist")

12 Mar - EU: Status of digital advertising tax

12 Mar - Switzerland: Tax treatment of cryptocurrencies

11 Mar - Luxembourg: Income tax treaty with Senegal, provisions effective in 2019

11 Mar - Luxembourg: Tax allowances in 2019 for hybrid company cars

8 Mar - EU: Updates about CJEU judgments, referrals; other tax developments

8 Mar - UK: Corporate tax deductions for share incentive plans, practical issues

8 Mar - UK: Insight into HMRC’s profit diversion compliance facility

8 Mar - UK: Preparing for trade with EU if “no deal” Brexit

8 Mar - UK: Reminder for large businesses; quarterly instalment payment regime begins 1 April 2019

7 Mar - Austria: CFC rules finalized, other tax developments

7 Mar - Belgium: Luxembourg SICAVs, refunds of Belgian annual tax and withholding tax

7 Mar - Ireland: VAT update, changes to rates for certain items

7 Mar - Luxembourg: EC investigation into Luxembourg tax rulings on interest-free loans

7 Mar - Serbia: Tax treatment of travel expenses of employees

6 Mar - France: Draft proposal for digital services tax

6 Mar - France: Proposed change to scheduled corporate income tax rate reduction

6 Mar - Luxembourg: Interest limitation, reduced corporate tax rate (2019 budget bill)

6 Mar - Netherlands: Proposal countering excessive borrowing from one’s own company

4 Mar - Belgium: New company code is effective 1 May 2019

4 Mar - Italy: Withholding tax exemption, dividends paid by Italian subsidiaries

1 Mar - Serbia: Individual income taxation for 2018

28 Feb - France: Corporate tax measures enacted for 2019

28 Feb - France: Individual tax measures enacted for 2019

28 Feb - Germany: Free movement of capital with non-EU countries (“Standstill Clause”) and German CFC rules (CJEU judgment)

28 Feb - Iceland: Tax facts for 2019

28 Feb - Italy: Clarifications about VAT, e-commerce sales of electronics

27 Feb - Denmark: "Beneficial owner" concept under EU directives; dividend distributions to EU intermediate holding company (CJEU judgment)

27 Feb - Netherlands: Near-term implications of Brexit for Dutch businesses

26 Feb - Germany: Co-ownership by defined shares, not “VAT trader”

26 Feb - Ireland: VAT accounting if “no deal” Brexit

26 Feb - San Marino: Overview of taxation, tax changes

26 Feb - Spain: Special tax regime for football clubs (CJEU judgment)

22 Feb - Belarus: “Tax card” provides overview of taxes for 2019

22 Feb - EU: Referrals to CJEU, other developments

22 Feb - Switzerland: Geneva cantonal project for tax reform changes

22 Feb - UK: Upper Tribunal decision addresses VAT-exempt financial services and asset management businesses

22 Feb - UK: Upper Tribunal, issues relating to refund claims of direct tax

19 Feb - Luxembourg: BEPS multilateral instrument (MLI) update

18 Feb - Czech Republic: Unpaid VAT and customer’s entitlement to VAT deduction

18 Feb - Hungary: “Innovation contribution” rules revised, group taxation implications

15 Feb - Belgium: Advance rulings concerning tax on excess profits (General Court judgment annuls EC action)

15 Feb - Sweden: Proposal to implement EU mandatory disclosure reporting rules

15 Feb - UK: Proposed 1% stamp duty land tax on acquisition of dwellings by non-UK resident buyers

14 Feb - Czech Republic: Update on tax package 2019

14 Feb - Switzerland: Basel-Stadt voters agree to tax reform

14 Feb - Switzerland: Vote on tax reform scheduled for 19 May 2019

13 Feb - Italy: Remote sales of certain electronics, VAT measures

13 Feb - Netherlands: BEPS multilateral instrument (MLI) update

11 Feb - EU: “VAT quick fixes” to simplify international trade (effective 2020)

8 Feb - EU: European Commission action on Germany’s exit tax; other EC actions and referrals to CJEU

8 Feb - EU: Update on mandatory disclosure requirements; implementation by EU Member States 

8 Feb - Spain: Digital services tax proposed in pending legislation

8 Feb - UK: Income tax treaties with Guernsey, Isle of Man, and Jersey

8 Feb - UK: Tribunal decision, capital allowances and acquisition of second-hand fixtures

8 Feb - UK: Tribunal decision, capital allowances on construction of a silo provided for temporary storage

1 Feb - Ireland: Information returns, employee share schemes due 31 March 2019

1 Feb - Malta: Income tax, VAT measures in budget implementation legislation

1 Feb - Switzerland: Tax allocation rules, net income and wealth of banks

31 Jan - Croatia: Reduced related-party interest rate for 2019, tax implications

29 Jan - Italy: Tax amnesty to settle tax audits, tax liabilities

28 Jan - Russia: Looming VAT registration deadline for business-to-business (B2B) e-services

25 Jan - France: VAT recovery on basis of cross-border use costs (CJEU judgment)

25 Jan - Italy: Tax authorities clarify mandatory e-invoicing rules, VAT implications

25 Jan - UK: Changes to payslip requirements for employers, beginning April 2019

25 Jan - UK: Possible tax implications of employment law proposals

24 Jan - EU: CJEU referrals relating to VAT, indirect tax (Germany, Italy, UK)

24 Jan - EU: Summary of tax developments (December 2018 and January 2019)

24 Jan - Finland: Insurance premium tax, location of risk (CJEU judgment)

23 Jan - Malta: Reduced VAT rate on e-books, reduced rate on transfers of property extended to 2019

21 Jan - Bulgaria: VAT measures effective in 2019

18 Jan - UK: Brexit and practical issues facing businesses (KPMG podcast)

18 Jan - UK: Stamp duty surcharge, unintended consequence for flat (apartment) owners

17 Jan - Czech Republic: R&D allowances, requirement changes proposed

17 Jan - Czech Republic: Receivables transferred under factoring contract subject to VAT

17 Jan - Italy: Interest limitations, exit tax, CFC rules among ATAD provisions

17 Jan - Sweden: New reporting requirements for monthly employer tax returns

17 Jan - Switzerland: New customs compliance requirements for authorized consignors/consignees (ZV/ZE)

16 Jan - EU: Qualified majority voting extended to all EU tax policies by 2025

15 Jan - OECD: Comparisons of corporate tax revenue, tax rates

15 Jan - Poland: VAT amendments effective beginning 2019

11 Jan - Italy: Tax measures in Budget Law 2019

11 Jan - Netherlands: Foundations and associations to publish donations, financial data

11 Jan - Poland: Certain withholding tax measures temporarily postponed

11 Jan - Sweden: Deductibility of losses from foreign subsidiaries; CJEU Advocate General concludes losses were not final

11 Jan - Sweden: Challenges in complying with new “gambling tax” (excise tax)

11 Jan - UK: Change in functional currency resulting in foreign exchange loss (Upper Tribunal decision)

11 Jan - UK: “Entrepreneurs’ relief” for shareholders not meeting new profits and assets tests

11 Jan - UK: New administrative requirements for corporation tax loss relief

11 Jan - UK: Update on Finance Bill 2018-19, House of Commons report stage completed

10 Jan - EU: Tax rulings granted by Netherlands to multinational corporation, EC state aid investigation opened

10 Jan - Netherlands: New VAT rules for vouchers, stamps, tokens

9 Jan - Netherlands: Dutch transitional rules for UK expats pending “Brexit”

9 Jan - Serbia: New customs law, effective in 2019

8 Jan - EU: EC decisions recommending taxation of ports in Italy and Spain

8 Jan - Slovakia: Tax calendar for 2019

4 Jan - UK: Tax treatment of intangible assets, amendments to Finance Bill 2018-19

4 Jan - UK: VAT “making tax digital” six-month deferral requires HMRC confirmation

3 Jan - Netherlands: Corrections for final VAT return for 2018

2 Jan - EU: Directive addressing corporate tax avoidance effective beginning 2019

2 Jan - Greece: Corporate tax rate reduction, other measures for 2019

2 Jan - Italy: “Web tax” update; no changes to VAT rates

2 Jan - Spain: Use tax reporting, tourism-related services for holiday property rentals

21 Dec - Gibraltar: Anti-tax avoidance measures concerning interest limitation, CFCs, hybrid mismatches

21 Dec - Gibraltar: Corporate tax exemption regime for interest and royalties, EC state aid investigation

21 Dec - Serbia: Tax law measures enacted for 2019

20 Dec - France: Revenue from tax proposals to finance new social measures

20 Dec - Italy: Proposal for “web tax” on electronically supplied services

20 Dec - Netherlands: Consultation on directive for disclosure of cross-border tax arrangements

20 Dec - North Macedonia: Proposed changes to corporate income tax law

19 Dec - Czech Republic: Changes to VAT law proposed for 2019

19 Dec - Czech Republic: Reminder of deadline to register beneficial owners

19 Dec - Luxembourg: Refund claims for withholding tax on dividends, new opportunity

19 Dec - Luxembourg: Updates on ATAD 1, interest limitation, MLI and tax treaty

18 Dec - Netherlands: Costs related to acquisition or disposal of participations (Dutch Supreme Court judgment)

18 Dec - Poland: VAT and commercial real estate transactions

13 Dec - North Macedonia: Proposed changes to individual (personal) income tax measures

13 Dec - Serbia: Law regulating, unifying fees and charges for use of public resources

12 Dec  - UK: Tax proposals in Scottish government budget for 2019/20

12 Dec - Ireland: VAT provisions in Finance Bill

12 Dec - Malta: Anti-tax avoidance measures concerning interest limitation, exit tax, CFCs 

11 Dec - France: Expanded anti-tax fraud procedures and CFC rules

11 Dec - Austria: CFC tax rules addressed in draft regulation

10 Dec - Serbia: Tax legislative changes include rules for assessments when no return is filed

10 Dec - Netherlands: Annual adjustment, salary of “highly skilled migrant workers”

7 Dec - Luxembourg: Updates on ATAD 1 transposition, tax treaty with France ratification; future tax under political coalition agreement

7 Dec - Netherlands: VAT exemption available, individuals’ investment management for pooled funds

7 Dec - UK: Change in functional currency, intra-group reorganisation resulting in foreign exchange losses

7 Dec - UK: VAT and excise tax guidance intended to help businesses prepare for a “no deal” Brexit

6 Dec - UK: Court decision could affect pension obligations

6 Dec - EU: Update on status of mandatory disclosure requirements

5 Dec - Bulgaria: Interest deduction limitation rule, taxation of CFC profits

5 Dec - Bulgaria: VAT changes relating to vouchers, VAT deferral, online sales

4 Dec - EU: Proposal to limit scope of digital services tax considered by ECOFIN

30 Nov - EU: "Code of Conduct" report on harmful tax practices, preferential tax regimes, "blacklist"

30 Nov - Poland: Mandatory disclosure rules, cross-border tax planning arrangements

30 Nov - UK: Impact of Brexit on business

30 Nov - UK: Status update, tax measures as Finance Bill moves through Parliament

28 Nov - Luxembourg: Expanded scope, occupational pension scheme for self-employed workers

28 Nov - Switzerland: Changes concerning treatment of principal companies, finance branches

26 Nov - France: ATAD and possible loosening of new interest limitation

26 Nov - Netherlands: Updated, stricter requirements for tax rulings with international character

26 Nov - Netherlands: VAT “zero rate” seagoing vessels, changes in 2019

23 Nov - Croatia: Tax legislative changes for corporate and individual income taxes, VAT and indirect taxes

23 Nov - Hungary: Tax legislative changes concerning corporate and individual taxpayers, VAT

23 Nov - UK: Businesses may be required to report ethnicity “pay gap”

23 Nov - UK: HMRC updates “no deal” guidance; practical considerations for businesses

23 Nov - UK: “Off-payroll” rules extend to private sector (April 2020); current action steps

23 Nov - UK: Updated “profit fragmentation” rules affecting UK business (Finance Bill)

22 Nov - France: Withholding tax on dividends from French companies to non-resident loss-making companies (CJEU judgment)

21 Nov - Poland: Income tax legislation enacted

16 Nov - Netherlands: Update on 2019 Tax Plan package and ATAD1 bill

16 Nov - Spain: Draft bill for financial transactions tax

16 Nov - UK: Status of Finance Bill 2018-19, related consultations

15 Nov - Germany: VAT treatment of consignment stock, deadline extended through 2019

14 Nov - Czech Republic: High court decision, interpreting tax treaty provisions

14 Nov - Czech Republic: Provisions similar to income tax treaty with Taiwan

14 Nov - Ireland: Consultation on cross-border hybrid mismatches, interest limitation

14 Nov - Switzerland: Corporate tax rate reduction, other measures proposed for Geneva

13 Nov - Italy: Withholding tax on interest, Swiss bank’s loan to individual

12 Nov - Denmark: Purpose of sale of shares may limit VAT refund (CJEU judgment)

9 Nov - UK: Finance Bill 2018-19, tax provisions and related consultations

9 Nov - Italy: Tax ruling clarifies research and development (R&D) tax credit

8 Nov - Italy: VAT grouping regime, clarifying guidance from tax authority

8 Nov - Portugal: Tax relief for repatriating individuals

8 Nov - Netherlands: Update on “emergency repair of fiscal unity” bill

6 Nov - Poland: New withholding tax rules pending enactment; cash flow implications

6 Nov - EU: Update on digital services tax; ECOFIN negotiations for sunset clause and limited scope 

6 Nov - EU: Revised “blacklist” of non-cooperative jurisdictions; Namibia removed from list

2 Nov - EU: Update of tax developments, CJEU judgments with potential domestic and cross-border implications 

2 Nov - Malta: Tax treatment of transactions related to “digital ledger technology”

1 Nov - Netherlands: Hybrid mismatches, update on bill for implementing ATAD2

1 Nov - Norway: Budget 2019—reduced corporate tax rate, amended earnings stripping rules

31 Oct - France: Withholding tax on wages, new rules effective 2019

31 Oct - Italy: Tax amnesty, penalty and interest relief

31 Oct - Italy: Tax-exemption requirements, proceeds from real estate investment funds

31 Oct - Serbia: Deductible expenditures for cultural investments, including movies and software

30 Oct - Netherlands: Tax plan update, “emergency repair” of fiscal unity rule

29 Oct - Northern Ireland: Overview of key announcements in UK Autumn Budget 2018

29 Oct - UK: Digital services tax, corporate intangibles de-grouping, rules on goodwill in Autumn Budget 2018

29 Oct - UK: Releases about tax measures in Autumn Budget 2018

29 Oct - UK: Autumn Budget 2018, “on a page” summary

26 Oct - Ireland: Pension update, auto-enrolment and tax implications

25 Oct - Italy: VAT measures concerning format, recording of invoices

25 Oct - Serbia: Amendments to Central European Free Trade Agreement (CEFTA)

23 Oct - Malta: Tax provisions in 2019 budget

22 Oct - UK: Partial VAT recovery, costs related to hire-purchase agreements (CJEU judgment)

19 Oct - Netherlands: Dutch Supreme Court follows CJEU in “per element” approach

19 Oct - Austria: Tax internal control system requirements; other recent developments

18 Oct - EU: VAT and the digital economy; certain measures effective 1 January 2019

18 Oct - France: VAT and software and cash desk systems conformity, update

18 Oct - Germany: Referral to CJEU, VAT liability of EU subsidies

18 Oct - Ireland: VAT recovery also permissible for unsuccessful acquisition (CJEU judgment)

18 Oct - Italy: Tax rulings, court decision address tax issues in M&As

18 Oct - UK: Potential tax items for Autumn Budget 2018, set for 29 October

16 Oct - Netherlands: Corporate tax measures proposed to improve business environment

16 Oct - EU: Update of tax developments, CJEU judgments with potential domestic and cross-border implications

15 Oct - Switzerland: VAT changes for imports of low-value goods, effective 2019

12 Oct - Ireland: Measures in budget 2019 affecting farmers

12 Oct - Serbia: Property tax, determining the tax base for real estate

10 Oct - EU: Transition measures, short-term adjustments for new “definitive” VAT system

10 Oct - EU: VAT rate on e-books, “quick fixes” and reverse-charge mechanism

9 Oct - Ireland: Tax provisions in budget 2019

9 Oct - Norway: State budget 2019, proposals under petroleum tax regime

5 Oct - EU: Rules to harmonize VAT treatment of vouchers across EU Member States, effective 2019

5 Oct - UK: Disclosed tax arrangement, deduction claimed for debit arising from partial derecognition of financial assets relating to derivative contracts

4 Oct - Finland: Proposed amendments, interest deduction limitation rules

4 Oct - France: Compatibility with EU law, refunds of tax paid by French companies receiving dividends from non-resident subsidiaries (CJEU judgment)

4 Oct - France: VAT cross-border pro rata, costs incurred by fixed establishment (CJEU Advocate General opinion)

3 Oct - Belgium: Optional VAT regime for business-related real estate rentals, effective 1 January 2019

3 Oct - Netherlands: VAT cost-sharing exemption continues for financial services sector

2 Oct - Switzerland: Update on tax reform legislation

2 Oct - Italy: Bill to transpose EU anti-tax avoidance directives into Italian law

2 Oct - Estonia: VAT changes for transfers of land, effective October 2018

2 Oct - EU: “Blacklist” of non-cooperative jurisdictions revised, only six jurisdictions

1 Oct - EU: Summary of tax developments involving EC, CJEU, local laws and regulations (September 2018)

28 Sep - France: Draft budget for 2019 unveiled, includes tax proposals

28 Sep - UK: Autumn Budget 2018 confirmed for 29 October

26 Sep - Netherlands: Tax treaty policy, designation of low-taxed states for consultation

25 Sep - Bulgaria: Administrative procedural changes effective 2019

21 Sep - EU: Implementation of VAT action plan in January 2019

21 Sep - Sweden: Effective date postponed, tax rules relating to temporary employment

21 Sep - UK: Tax considerations for asset managers after “Brexit”

21 Sep - UK: VAT implications for businesses affected by “making tax digital” measures in April 2019

20 Sep - Germany: Participation exemption regime for dividends originating in third countries is contrary to EU law (CJEU judgment)

20 Sep - Netherlands: Tax plan 2019 presented on “Budget Day”

20 Sep - Netherlands: Payroll tax changes proposed in 2019 tax plan

19 Sep - Belgium: Parliament approves deduction for innovation income

19 Sep - Luxembourg: Non-taxation of U.S. multinational corporation not illegal state aid (EC investigation)

18 Sep - Belgium: Register for “ultimate beneficial owners”

17 Sep - Czech Republic: Documentation of services received for tax deduction purposes

17 Sep - Czech Republic: New income tax treaty with Korea

17 Sep - EU: Infringement procedures and referrals to CJEU, other tax developments

14 Sep - Turkey: Limits on use of foreign currency by residents

14 Sep - UK: Date of Autumn Budget 2018 not yet announced; preparations are underway

13 Sep - Belgium: Notional interest deduction rate for assessment year 2020—0.726%

13 Sep - Ireland: Request for comments, proposed controlled foreign company (CFC) regime 

11 Sep - EU: ECOFIN considers proposals for digital services tax

11 Sep - Netherlands: VAT recovery, professional expenses for sale of a participation (CJEU Advocate General opinion in Danish case)

11 Sep - Poland: Intellectual property (IP) box, proposal for preferential tax regime

11 Sep - Poland: Proposal for “exit tax”

11 Sep - Poland: Proposals for amending corporate income tax law

11 Sep - Poland: Proposals for taxation of cryptocurrency transactions

11 Sep - Sweden: Proposed changes to CFC rules

10 Sep - Germany: Court’s revised position, invoice requirement for input VAT deduction

6 Sep - Italy: Tax measures enacted under “dignity decree” legislation

6 Sep - France: Possible corporate tax changes expected in Finance Bill, 2019

5 Sep - Ireland: Department of Finance's “roadmap” on future of Irish corporation tax regime

5 Sep - OECD: Report on tax reforms reflects lower corporate tax rates

4 Sep - France: VAT collection updated guidelines, software and cash desk systems

29 Aug - Isle of Man: Substance requirements for certain tax resident companies

29 Aug - Romania: Overview of tax system

24 Aug - Luxembourg: Tax treatment of income from virtual currency transactions

22 Aug - Serbia: Amended rules for employing foreigners, foreign temporary work assignments

21 Aug - Czech Republic: Burden of proof, VAT exemption on cross-border supplies (Supreme Administrative Court decision)

21 Aug - Czech Republic: Proposed rules for corporate representatives, transparency measures

21 Aug - Czech Republic: VAT amendments effective 2019; pending questions and issues

17 Aug - UK: Regulatory system in the event of “no deal” Brexit

17 Aug - EU: Summary of CJEU actions, EC infringement proceedings (August 2018)

16 Aug - Sweden: Proposal regarding taxation of temporary work

13 Aug - Austria: Court decisions on tax groups, loss recognition, VAT

10 Aug - Poland: Draft measures on taxpayer rights, tax collection efforts

10 Aug - UK: Tribunal decision, capital allowances and meaning of "plant"

10 Aug - UK: Deadline for individual taxpayers to review, correct offshore issues is 30 September 2018

8 Aug - France: Withholding tax on dividends paid to non-resident loss-making companies, not compatible with EU law (CJEU Advocate General opinion)

7 Aug - Belgium: Relief from certain penalties under new VAT penalty policy

7 Aug - Cyprus: Tax law changes concerning capital gains, carried interest, funds

3 Aug - UK: HMRC report on transfer pricing and diverted profits tax (DPT) statistics for 2017-2018

3 Aug - UK: “Bridging software” for preparing VAT returns by April 2019 deadline

3 Aug - UK: Proposal for register of beneficial owners of overseas entities owning UK land

2 Aug - Greece: Changes to income tax, VAT, real estate tax laws

2 Aug - Ireland: VAT treatment of services in connection with immovable property

30 Jul - Italy: Measures concerning tax benefits provided relocating entities, bonus depreciation, R&D tax credit

27 Jul - Luxembourg: VAT group regime, effective 1 August 2018

27 Jul - UK: Tax on overseas portfolio dividends and compound interest (Supreme Court case on CFC and dividends)

26 Jul - Serbia: Income tax, social security obligations for unpaid corporate directors

25 Jul - Spain: Tax lease system, maritime shipping (CJEU judgment)

24 Jul - EU: Update of EU tax developments, domestic and cross-border implications; summaries of CJEU judgments and implications for taxpayers

20 Jul - UK: Tax implications of government’s “Brexit” white paper

20 Jul - UK: HMRC guidance; VAT digital records and returns using functional compatible software

20 Jul - UK: Tribunal decision; meaning of “loan relationship” when amounts advanced to company in which lender had 50% ownership interest

20 Jul - UK: Executive remuneration in new Corporate Governance Code

19 Jul - Romania: Reduced VAT rate for water and sewer services, agricultural irrigation

19 Jul - Serbia: VAT amendments, customs duties on imported equipment

18 Jul - Germany: VAT changes proposed in annual tax legislation

17 Jul - Germany: VAT liability proposed for online marketplaces

16 Jul - Malta: Flat 15% tax on employment income for individuals operating in maritime, offshore oil and gas industries

13 Jul - Netherlands: Unemployment contributions, sector classification changes

13 Jul - Poland: “Exit tax” when business is transferred to another country

13 Jul - UK: Measures included in draft Finance Bill 2018/19

13 Jul - UK: Proposed amendments to corporate interest reduction (CIR) rules would extend deadline for “reporting company” designation

13 Jul - UK: Proposed anti-avoidance legislation, business diverting profits to overseas territories

12 Jul - Czech Republic: Changes to taxation of listed investment funds

12 Jul - Czech Republic: Proposed VAT amendments for 2019

11 Jul - Luxembourg: Bill to ratify multilateral instrument (MLI) into domestic law

9 Jul - Malta: Tax credit for certain quarry permit holders accepting construction waste, demolition materials

6 Jul - France: Update on multilateral instrument (MLI) ratification

6 Jul - Italy: Review of R&D tax credit

6 Jul - UK: HMRC international manual, updated controlled foreign companies section and finance company exemptions

5 Jul - Denmark: Losses from permanent establishment with non-Danish head office (CJEU judgment)  

3 Jul - Italy: Guidance clarifying mandatory “e-invoicing” and rules for VAT-registered persons

29 Jun - Germany: Tax loss carryforward allowed companies in financial difficulties (CJEU judgment holds not state aid)

29 Jun - UK: Certain loans made to employees and outstanding 5 April 2019 are subject to PAYE, NIC, other levies

29 Jun - UK: Tax-advantaged share plans registration required by 6 July 2018, employment-related securities

29 Jun - Italy: Mandatory e-invoice delayed to 2019, business-to-business fuel supplies

29 Jun - Luxembourg: Guidance concerning input VAT deduction for “partial taxpayers”

29 Jun - Netherlands: Severance package vs. taxation of early retirement scheme (RVU)

28 Jun - France: Basis for local taxation (CVAE) includes transfer pricing re-assessments

28 Jun - Hungary: Proposed legislative changes, corporate and individual income tax

28 Jun - OECD: Database of comparable tax revenue data

27 Jun - EU: ECOFIN adopts conclusions of Code of Conduct Group’s activities, first half 2018

26 Jun - Switzerland: Pension funds may unnecessarily be paying VAT

25 Jun - Germany: Input VAT deduction, court decision on timing of supply

25 Jun - Ireland: AEO may mitigate customs clearance and tariff requirements as “Brexit” process continues

25 Jun - Poland: VAT “split payment” mechanism effective 1 July 2018

25 Jun - Serbia: New procedures, rules added to law governing companies

22 Jun - UK: Company must withhold tax on interest paid to non-resident entity (Court of Appeal)

22 Jun - UK: Waiver of loans to directors of “close” companies taxed as earnings

22 Jun - Denmark: Withholding tax on dividends paid to foreign investment funds (CJEU judgment)

22 Jun - EU: Reminder, extra customs duties U.S. imports beginning 22 June; UK publishes list of U.S. products

22 Jun - EU: France and Germany agree on common position paper, CCCTB

22 Jun - EU: New measures to address VAT fraud

21 Jun - Belgium: Reminder of corporate tax return, estimated payment due dates

21 Jun - Serbia: “Ultimate beneficial owners” measures are enacted

21 Jun - Luxembourg: Bill for transposing EU Anti-Tax Avoidance Directive (ATAD 1) into domestic tax law

20 Jun - Luxembourg: EC finds illegal tax benefits granted in tax rulings

20 Jun - EU: Additional customs duty, reaction to U.S. steel, aluminum tariffs

20 Jun - Ireland: Updated guidance clarifies operation of “pay as you earn” (PAYE) tax for short-term business visitors

18 Jun - Austria: Draft bill, transposing Anti-Tax Avoidance Directive (ATAD) into law

18 Jun - Luxembourg: First steps in process to transpose EU Anti-Tax Avoidance Directive (ATAD 1), to ratify multilateral instrument (MLI)

18 Jun - OECD: Developing countries, mining investors and tax incentives

18 Jun - Sweden: Update on interest deduction, corporate tax rate reduction legislation

15 Jun - UK: Draft Finance bill to be published before the Autumn Budget

15 Jun - UK: Liability for stamp duty land tax (SDLT) despite claims of alternative financing arrangements

14 Jun - Netherlands: Standard securitization transactions, advance tax rulings no longer available

14 Jun - Switzerland: Update on status of corporate tax reform proposals

13 Jun - Denmark: Deductibility of losses from certain foreign permanent establishments (CJEU judgment)

13 Jun - EU: “Taxation trends” report for 2018

12 Jun - Czech Republic: Amendments to VAT law expected to advance

12 Jun - Czech Republic: Proposal to require reporting of income transferred abroad, 2019 tax package

12 Jun - Czech Republic: Proposals to limit interest deductions, revise CFC rules

11 Jun - Bulgaria: “Tax card” for 2018, quick reference tax guide

11 Jun - Germany: Controlled foreign corporation (CFC) rules, interaction with “Standstill Clause” (CJEU Advocate General opinion)

11 Jun - UK: Certain VAT-registered businesses must maintain digital records, effective April 2019

8 Jun - EU: Customs program to foster cooperation among customs authorities

8 Jun - Netherlands: Bill to amend fiscal unity regime, corporate income tax

8 Jun - Sweden: Gambling tax measure enacted

5 Jun - EU: New mandatory disclosure requirements for intermediaries and taxpayers, effective 25 June 2018

5 Jun - Ireland: VAT updates (June 2018)

1 Jun - Serbia: Measures to encourage investments

31 May - UK: HMRC confirms tax treatment of enterprise management incentive (EMI) options

28 May - Malta: New rules for VAT grouping

25 May - UK: Consultation on off-payroll working in private sector

25 May - UK: Deadline is 30 June 2018, for group to appoint reporting company for corporate interest restriction (CIR) purposes

25 May - EU: Bahamas, Saint Kitts and Nevis removed from EU “blacklist”

25 May - EU: Proposal for new single VAT system

25 May - EU: Proposed changes to excise tax on alcohol

25 May - EU: Update on mandatory disclosure requirements for intermediaries, taxpayers (effective June 2018)

24 May - Czech Republic: Proposed VAT rate reduction, certain goods and services

24 May - Czech Republic: Taxpayer compliance with R&D administrative formalities is required

24 May - Germany: Input VAT deduction following an audit

24 May - Turkey: Tax amnesty for repatriation of capital, certain receivables

23 May - Austria: “Ultimate beneficial owner” registration, deadline 1 June 2018

22 May - Bulgaria: Electronic documentation rules for employee files

22 May - Serbia: Legislation revising control of foreign currency transactions

21 May - Italy: Administrative guidance, court cases clarifying definition of permanent establishment

21 May - Turkey: General tax amnesty also applies for customs duties

18 May - Czech Republic: Activities give rise to “dependent agent” permanent establishment

18 May - EU: Outlook for digital tax proposals

18 May - UK: Consultation, short-term business visitors from overseas branches

18 May - UK: Upper tribunal decision in test case, withholding tax refunds on “manufactured overseas dividends”

16 May - Netherlands: Update on earnings stripping, ATAD1, fiscal unity proposals

15 May - EU: Special VAT regime for tax agents; possibilities for reform

15 May - UK: Tax competitiveness, survey results

11 May - UK: Companies, individuals have until 30 September 2018 to address offshore non-compliance

11 May - UK: Consultation on addressing misuse of limited partnerships

10 May - Poland: Limited tax deductibility of certain intangible service fees, royalties

9 May - Luxembourg: Transactions involving “non-cooperative jurisdictions” (EU "blacklist"); increased tax audit risk, reporting and documentation

9 May - Serbia: Tax procedure measures enacted in new tax law

9 May - Serbia: VAT legislative changes effective July 2018

7 May - Ireland: Is VAT on share acquisitions deductible? (CJEU Advocate General opinion)

4 May - EU: Directive (DAC 6) requiring disclosure of cross-border arrangements; publication expected May or June 2018

4 May - Netherlands: VAT applies to loan under hire-purchase agreement (CJEU Advocate General’s opinion)

4 May - UK: Implications of court decision on UK mergers

4 May - UK: Update on HMRC “Making Tax Digital” program

2 May - Turkey: VAT registration, business-to-customer (B2C) sales of “e-services”

30 Apr - Cyprus: Tax card for 2018

27 Apr - UK: Court of Appeal, late claim for refund of overpaid tax denied

26 Apr - EU: European Commission proposes new rules on protection of whistleblowers

26 Apr - Slovakia: Tax treatment of virtual currencies

26 Apr - Spain: Regional taxes on large retail establishments compatible with EU law (CJEU judgment)

25 Apr - EU: New company law rules proposed; easier to merge, divide or move within EU

25 Apr - France: Anti-avoidance tax provision (“Charasse amendement”) held constitutional

25 Apr - Netherlands: “Ultimate beneficial owner” register implementation is postponed

25 Apr - Sweden: Final bill regarding the re-regulation of gambling market

24 Apr - Ireland: EC approves Ireland’s sugar-sweetened drinks tax

24 Apr - Italy: Income tax treaties with Barbados and Panama

23 Apr - Malta: New tax measures enacted, including provisions for reduced PE threshold, notional interest deduction computation, other items 

23 Apr - Netherlands: “30% ruling” shortened to five years, effective 1 January 2019

23 Apr - EU: New trade agreement with Mexico

20 Apr - EU: VAT on telecommunications, broadcasting, and electronic services

20 Apr - UK: Employment related-trusts must correct by 30 September 2018

20 Apr - UK: Reminder of tax changes affecting individuals for 2018-2019

20 Apr - UK: Tribunal decision, permanent establishments trading as partnerships ineligible for amortisation of assets

19 Apr - Czech Republic: Brokerage fee held not deductible, burden of proof not satisfied

19 Apr - Czech Republic: Electronic reporting of sales and VAT proposals

18 Apr - Germany: VAT treatment of bitcoin, virtual currencies and transactions

17 Apr - Sweden: Interest limitation rules expected for corporate sector

16 Apr - EU: Summaries of CJEU judgments, state aid proceedings, rulings from EC and other institutions

16 Apr - Finland: Insurance premium tax; question on location of risk posed to CJEU

16 Apr -  Luxembourg: Proposed VAT group regime, would be effective 31 July 2018

16 Apr - Netherlands: Draft decree to implement “ultimate beneficial owner” rules

13 Apr - Italy: Input VAT on fuel purchases; VAT grouping rule decree

13 Apr - UK: HMRC letters to businesses about CIR, hybrid mismatches, loss reform measures affecting their tax positions

13 Apr - UK: Proposals on profit fragmentation, addressing avoidance arrangements

13 Apr - UK: Upper Tribunal decision, payments made to acquire partnership interests held “trading in nature”

12 Apr - Austria: Proposed administrative tax law changes, “horizontal monitoring” and advance rulings

12 Apr - Ireland: Modernisation of PAYE reporting, effective 1 January 2019

12 Apr - Slovakia: Tax on sold or unused greenhouse gas emissions (CJEU judgment)

11 Apr - Austria: Ministerial draft to introduce CFC rules

11 Apr - Sweden: Proposals to regulate gaming industry include tax measures

9 Apr - Malta: Tonnage tax regime, update

6 Apr - France: Software and cash-desk conformity measures, VAT collection and reporting

6 Apr - Belgium: Social security rules for cross-border workers

6 Apr - Portugal: EC approves tonnage tax regime

6 Apr - UK: Changes to tax treatment of certain termination payments, effective 6 April 2018

6 Apr - UK: Possible application of proposed extension of offshore time limits to corporations, not just individuals

6 Apr - UK: Reminder of filing deadline for employment-related securities annual returns, due 6 July 2018

6 Apr - UK: Tonnage tax “flagging rules” lifted for FY 2018

5 Apr - UK: Update on Brexit negotiations; tax and customs implications

4 Apr - EU: Proposals to allow EU Member States to apply reduced VAT rates; summary of VAT-related developments

4 Apr - Luxembourg: Ratification of BEPS multilateral instrument expected in 2018

3 Apr - Italy: Overview of tax system

2 Apr - Lithuania: Interest on refunds of VAT overpayments

2 Apr - Slovakia: Tax calendar for April 2018, certain key dates

29 Mar - Malta: Reduced rate of tax (duty) extended through September 2018, transfers of family businesses

29 Mar - Netherlands: Evaluation of work-related costs, reimbursements

27 Mar - Belgium: Optional VAT regime for leases of real estate used for business purposes (generally effective 1 October 2018)

27 Mar - Bulgaria: New definition of “beneficial owner” and disclosure requirements

27 Mar - Malta: Update on notional interest deduction

23 Mar - Netherlands: VAT exemption not applicable on instruction to transfer money (CJEU Advocate General opinion)

23 Mar - UK: HMRC response to consultation on risk review process for large businesses

23 Mar - UK: Taxpayer group’s claimed deduction for reduction in fair value of shareholding in group company, asserted to represent a loan relationship

23 Mar - Belgium: Corporate income tax reform, changes to prepayments

23 Mar - France: Compatibility of French tax deferral rules of capital gains with EU Merger Directive (CJEU judgment)

23 Mar - Luxembourg: New intellectual property tax regime is effective 1 January 2018

23 Mar - OECD: Multilateral BEPS convention (MLI) entry into force 1 July 2018 (Slovenia, Austria, Isle of Man, Jersey, Poland)

23 Mar - Sweden: Proposals for interest deduction limitation rules, and proposed corporate tax rate reduction

22 Mar - Switzerland: Update on Tax Proposal 17; Federal Council action

22 Mar - EU: Guidelines from European Commission, avoid channeling EU funds through non-cooperative tax jurisdictions (EU “blacklist”)

22 Mar - Germany: VAT on outsourced banking services, referral to CJEU

22 Mar - OECD: Additional guidance on attribution of profits to permanent establishments (BEPS Action 7)

22 Mar - Russia: New VAT rules for e-services, effective 2019

21 Mar - Luxembourg: New income tax treaty signed with France

21 Mar - EU: Proposals for taxation of digital businesses

21 Mar - Serbia: VAT refunds are available, 30 June 2018 

21 Mar - Spain: Electronic reporting system for VAT

20 Mar - Ireland: Employee share incentives; considerations for offering tax savings to employees

20 Mar - Netherlands: Update about multilateral instrument (MLI)

19 Mar - Austria: Tax treatment of “contributions in kind” and of losses

16 Mar - Romania: VAT payable-related accounts, domestic transactions and imports

16 Mar - UK: Descriptions of tax consultations in Spring Statement

16 Mar - UK: Finance Bill 2018 received Royal Assent, and enacted as Finance Act 2018

15 Mar - Czech Republic: Burden of proof when VAT fraud asserted

15 Mar - Czech Republic: Liability of supply recipient for unpaid VAT

15 Mar - Czech Republic: Retroactive application of exemption of withholding tax for interest, royalties

15 Mar - Montenegro: VAT refund requests for 2017 due by end of June 2018

14 Mar - Sweden: Changes to “chemical tax” being considered

13 Mar - UK: No new tax measures introduced in Spring Statement; consultations include taxation of digital economy

13 Mar - EU: Changes to list of “non-cooperative jurisdictions” in tax matters (“blacklist”)

13 Mar - EU: Disclosure rules, reportable cross-border arrangements by tax advisers

12 Mar - EU: VAT treatment of certain UK commodity markets

9 Mar - UK: Could Spring Statement focus on taxation of the digital economy?

9 Mar - UK: Tribunal refused tax deductions for partnership’s payments, found primarily made for tax arrangements

9 Mar - UK: Tribunal rejected taxpayer’s claim for capital losses, arrangements involving conversion and repurchase of shares

8 Mar - France: Court decision, criteria for finding permanent establishment

8 Mar - EU: Infringement procedures against Cyprus, Greece, Malta; VAT on yachts

6 Mar - EU: Economic operators registration and identification number

5 Mar - EU: Customs electronic systems update

2 Mar - Belgium: Constitutional Court’s decision on the “fairness tax"

2 Mar - Denmark: “Beneficial owner” when back-to-back financing by non-resident parent company (CJEU Advocate General opinion in joined cases)

2 Mar - EU: European Parliament addresses “blacklist” of non-cooperative countries, mandatory disclosure, C(C)CTB

2 Mar - Turkey: Draft law changes for VAT; electronically supplied services

2 Mar - UK: Employee incentive arrangements; de facto loans not “reasonable”

2 Mar - UK: Final guidance on the corporate interest restriction (CIR) regime; how to file certain documents

2 Mar - UK: Leasing tax reform; IFRS 16 approaches and new tax regime

27 Feb - Netherlands: Insight into Finance Ministry’s tax plans

27 Feb - San Marino: Overview of tax system

27 Feb - Ireland: New employee share option regime, aimed at SMEs

26 Feb - Ireland: VAT updates

26 Feb - Romania: Electronic filing of environmental fund declarations

23 Feb - Netherlands: Dutch Cabinet responds to CJEU “per element” approach

23 Feb - UK: No tax changes expected at Spring Statement from the Chancellor

23 Feb - UK: Government review of corporate intangible fixed asset regime  

23 Feb - UK: HMRC guidance on end-use relief; imported goods when use or end destination is unknown

22 Feb - Denmark: Deductibility of losses from Danish permanent establishment when head office not Danish tax resident (CJEU Advocate General opinion)

22 Feb - Netherlands: Interest deduction limitations and foreign exchange losses in EU participations (CJEU judgment)

21 Feb - Belgium: Worker’s stand-by time when required to respond to employer’s calls is “working time” (CJEU judgment)

21 Feb - France: Decision expected to address constitutionality of anti-avoidance tax provision

21 Feb - Germany: Anticipated VAT legislation concerning online trading

21 Feb - Isle of Man: Tax provisions in 2018 budget

20 Feb - Czech Republic: Changes in VAT law expected in 2019

20 Feb - Czech Republic: Proposed changes to income tax law for 2019

16 Feb - UK: Deadline for actions under new corporate interest restriction (CIR) regime is 31 March 2018

15 Feb - Austria: Treatment of tax loss carryforwards, change in organizational structure

14 Feb - Netherlands: Delay concerning employment relationships deregulation law

14 Feb - OECD: Better use of energy taxation to address climate change

9 Feb - UK: HMRC guidance, inheritance tax rules for UK residential property of non-domiciles

9 Feb - UK: HMRC interpretation of termination payment rules

8 Feb - Cyprus: VAT regime for tour operators

8 Feb - Germany: Participation exemption, dividends originating in third countries (CJEU Advocate General opinion)

8 Feb - Italy: New tax law measures affecting individuals, including capital gains and dividends taxation

7 Feb - Croatia: Tax measures effective in 2018

7 Feb - Netherlands: Update, definitions of “ultimate beneficial owner”

6 Feb - Sweden: Government’s proposal for new gambling regulations

5 Feb - Cyprus: VAT on support services for ships

2 Feb - Belgium: New tax on securities accounts of individual taxpayers

2 Feb - Switzerland: Update concerning “Tax Proposal 17” 

2 Feb - UK: HMRC guidance, changes to rules for non-doms, offshore trusts, business investment relief

2 Feb - UK: Updated HMRC guidance, hybrid and other mismatch legislation

2 Feb - UK: Tax rates, bands in Scottish draft budget for 2018

1 Feb - Serbia: Individual income tax returns, deadline is 15 May 2018

31 Jan - Austria: Claw-back of foreign tax losses, tax group dissolution

31 Jan - Netherlands: Bonus shares not under fixed exemption as work-related costs (Amsterdam Court of Appeals decision)

30 Jan - Finland: Proposed changes to interest deduction limitation rules

26 Jan - Cyprus: Guidance on VAT treatment of holding companies

26 Jan - Turkey: Rules of origin for EU-originated goods, customs duties (effective February 2018)

26 Jan - UK: Court of Appeal decision, redomination of qualifying corporate bonds

26 Jan - UK: Tribunal decision, loan notes received by employees not restricted securities

26 Jan - UK: Tribunal decision, proposed profit apportionment of taxpayer in oil and gas sector

23 Jan - EU: Eight countries removed from EU "blacklist" of non-cooperative jurisdictions

23 Jan - Romania: Salary tax exemption, university students working for software companies

28 Dec - Latvia: Tax changes effective in 2018

27 Dec - Serbia: Changes to corporate income tax, VAT, individual tax laws

22 Dec - Belgium: Parliament to approve legislation implementing corporate tax reform

22 Dec - EU: Provisions for implementation, design of ultimate beneficial ownership registers advance

22 Dec - France: VAT refund opportunities, time limits for EU entities

21 Dec - Netherlands: Advance tax rulings to expire; re-file ruling requests in 2018

21 Dec - Denmark: Withholding tax on dividends paid to foreign investment funds (CJEU Advocate General opinion)

21 Dec - Germany: Anti-treaty shopping rule implications, dividends received by foreign parent companies from German subsidiaries (CJEU judgment)

21 Dec - Germany: VAT issues concerning consignment stock, revised official position

21 Dec - Norway: Amendments to tonnage tax system approved by ESA

19 Dec - Turkey: Corporate tax rate; tax changes for communications, finance sectors effective in 2018

18 Dec - Luxembourg: Parliament approves budget law; tax measures were amended during legislative process

18 Dec - Netherlands: EC state-aid investigations, whether tax rulings provide “unfair advantage”

18 Dec - Netherlands: Supreme Court rejects fiscal unity, Dutch “sister companies” having non-EU parent company

18 Dec - OECD: 2017 update to the “Model Tax Convention” addresses BEPS

15 Dec - Italy: Patent box regime, new decree defines and clarifies eligible intellectual property

15 Dec - UK: Corporate interest restriction regime, regulations addressing transitional mismatches 

15 Dec - UK: Scottish draft budget proposes changes to Scotland’s income tax rates

14 Dec - France: Temporary “exceptional surcharges” for large corporate taxpayers finally adopted

14 Dec - Bulgaria: New VAT measures effective in 2018

14 Dec - Czech Republic: VAT exemption for transport services in connection with imports, exports

14 Dec - EU: Economic partnership agreement negotiations with Japan finalized

14 Dec - EU: Recommendations concerning money laundering, tax avoidance, and tax evasion measures, approved by European Parliament

14 Dec - Luxembourg: Proposals to implement “ultimate beneficial owners” registries

14 Dec - Netherlands: “Crisis levy” on salaries, retroactive application upheld by European Court of Human Rights

14 Dec - Netherlands: Interim evaluation of 30% ruling, employees within 150 kilometers of Dutch border

13 Dec - Netherlands: Final VAT returns corrections; promotional gifts, company cars

13 Dec - EU: Guidelines to simplify withholding tax on cross-border investments

12 Dec - EU: Finance ministers express concerns about U.S. tax reform proposals

8 Dec - UK: Finance Bill 2018 as expected, follows Autumn budget

8 Dec - UK: Consultation on rules to expand withholding tax on royalties

8 Dec - UK: HMRC documents relating to tax-advantaged venture capital schemes

8 Dec - UK: HMRC consultations on leasing tax changes

7 Dec - Albania: VAT registration thresholds revised

6 Dec - Ireland: Practical Irish company law implications for Brexit

6 Dec - Italy: Update on defining “permanent establishment”

6 Dec - Netherlands: Annual adjustment; salary for “highly skilled” migrants, increased legal fees 2018

5 Dec - EU: “Non-cooperative tax jurisdictions” identified, 17 "black listed" jurisdictions

5 Dec - EU: Council looks to rules on taxing profits in digital economy

5 Dec - EU: New VAT measures for cross-border online sales

4 Dec - Luxembourg: Taxation of stock options, warrant schemes

1 Dec - UK: Tax measures in Finance (No. 2) Bill, published 1 December 2017

1 Dec - UK: Tribunal rejects appeal for capital allowances on fee paid for decommissioning

29 Sep - Austria: High court addresses corporate group taxation rules

28 Sep - France: Tax proposals in 2018 draft budget

28 Sep - Switzerland: VAT rate reduction effective 1 January 2018

27 Sep - Poland: Draft legislative amendment introduces VAT “split payment” system

26 Sep - Russia: Tax treaty signed with Japan

26 Sep - Slovakia: Proposals for patent box regime, exit tax, CFC rules

22 Sep - Italy: Branch exemption, implementing regulation

22 Sep - Poland: Proposed cash register repository, collecting “real time” VAT information

22 Sep - Sweden: Tax changes in 2018 budget

22 Sep - UK: Implications of EU-Canada trade agreement for UK businesses

22 Sep - UK: Proposed replacing capital allowances with deduction for accounts depreciation

22 Sep - Netherlands: VAT exemption for cost-sharing groups, not applicable for financial and insurance sectors (CJEU judgments)

21 Sep - Belgium: VAT exemption not available, IGPs in financial, insurance sectors (CJEU judgments)

21 Sep - EU: EC communication on taxation of single digital economy

21 Sep - Luxembourg: CJEU judgments “seal the fate” of IPGs' VAT exemption in financial and insurance sectors

21 Sep - Netherlands: Tax measures for 2018, “budget day”

21 Sep - Netherlands: “Budget day” payroll tax, wages and salaries tax proposals

20 Sep - Netherlands: Bill on tax treatment of profits by holding cooperatives, expanded withholding exemption

20 Sep - UK: Tax credit for dividends originating from foreign-sourced profits (CJEU judgment)

19 Sep - UK: Validity of exit tax when majority of trustees of UK trust became residents abroad (CJEU judgment)

19 Sep - Poland: Proposals for new special economic zones; enhanced tax benefits

18 Sep - EU: Finance Ministers discuss taxation of digital economy at Ecofin meeting

15 Sep - France: VAT measures effective 2018; cash systems and software requirements

15 Sep - Ireland: Tax treatment of REITs and REIT shareholders

15 Sep - UK: Draft clauses for Finance Bill 2017 to 2018; tax implications

15 Sep - UK: Bank levy; restricting scope to UK balance sheets from 2021

15 Sep - UK: Draft legislation, taxation of partnerships

15 Sep - UK: Exemption from withholding tax for UK-source interest on debt traded on multilateral trading facility

KPMG’s profiles on the tax systems in many European countries

Read the June 2018 report