This e-newsletter gives you an overview of international tax developments being reported globally by KPMG member firms in the Europe and Africa Regions between 1 June and 30 June 2026.
International Tax Europe and Africa June 2026
For a full summary of global tax developments, visit kpmg.com/TaxNewsFlash.
To contact the International Tax Team email internationaltax@kpmg.com.
To register for the International Tax webcasts, click here.
Belgium
Belgium | |||
Tax legislation approved and regulatory update | BEPS Pillar 2 | 25 June 2026 | Guidance on domestic top-up tax (DTT) return and the income inclusion rule (IIR) return templates, FAQ on filing of DTT return and general representative. Read more |
Tax legislation approved and regulatory update | Tax Compliance | 22 June 2026 | MyMinfin portal open for FATCA reporting. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 15 June 2026 | GloBE information return (GIR) filer notification deadline, inclusion income rule and domestic top-up tax return templates. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 09 June 2026 | Pillar Two compliance guidance. Read more |
Tax legislation approved and regulatory update | Various tax topics | 01 June 2026 | Parliament approves program law containing various tax measures. Read more |
Bulgaria
Bulgaria | |||
Tax legislation approved and regulatory update | BEPS Pillar 2 | 03 June 2026 | Pillar Two tax return forms updated. Read more |
Central African Republic
Central African Republic | |||
Other | Various tax topics | 22 April 2026 | Overview of recent tax developments (June 2026). Read more |
Croatia
Croatia | |||
Tax legislation approved and regulatory update | Various tax topics | 15 June 2026 | Extension of reduced Value Added Tax (VAT) rate on fuels, amendments to corporate income tax procedural rules. Read more |
Czechia
Czechia | |||
Proposed legislation | Indirect Tax | 24 June 2026 | Draft legislation implementing first stage of VAT rules in the Digital Age (ViDA) package. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 24 June 2026 | Formal filing framework for Pillar Two returns and submissions. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 01 June 2026 | Simplification of top-up tax information returns confirmed. Read more |
European Union
European Union | |||
Tax legislation approved and regulatory update | Trade and Customs | 30 June 2026 | New rules protecting steel industry from global overcapacity become effective. Read more |
Proposed legislation | Various tax topics | 24 June 2026 | Tax simplification package adopted by European Commission (EC). Read more |
Administrative and case law | Tax compliance | 22 June 2026 | European Commission (EC) opens infringement procedure against Poland over incorrect transposition of DAC7. Read more |
Tax legislation approved and regulatory update | Various tax topics | 22 June 2026 | Economic and Financial Affairs Council (ECOFIN Council) approves biannual report on tax issues. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 15 June 2026 | Pillar Two compliance manual. Read more |
Tax legislation approved and regulatory update | Trade and Customs | 10 June 2026 | Legislation and guidance on fixed EUR3 customs duty for e-commerce. Read more |
Administrative and case law | Income Tax | 05 June 2026 | Real estate transfer tax (RETT) may not be imposed on contribution of shares qualifying as restructuring operation within meaning of capital duties directive (Court of Justice of the European Union (CJEU) judgment). Read more |
Other | Various tax topics | 03 June 2026 | The European Central Bank (ECB) report on “Financial integration and structure in the euro area”. Read more |
Tax legislation approved and regulatory update | Tax Compliance | 03 June 2026 | Directive on Administrative Cooperation (DAC8) implementation – state of play. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 03 June 2026 | European Commission (EC) publishes new Pillar Two FAQ on Cyprus, state of play on implementation of DAC9. Read more |
France
France | |||
Treaties | Income Tax | 18 June 2026 | Memorandum of understanding on cross-border work under Swiss income tax treaty. Read more |
Administrative and case law | Income Tax | 03 June 2026 | Nantes Administrative Court of Appeal decision upholds French tax residency of Luxembourg holding company. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 03 June 2026 | France clarifies approach to centralized GIR filing and transitional relief. Read more |
Germany
Germany | |||
Proposed legislation | Various tax topics | 30 June 2026 | Draft bill for Annual Tax Act 2026 includes proposed Pillar Two, country by country reporting changes, other tax developments. Read more |
Proposed legislation | Income tax | 23 June 2026 | Draft circular on concept of permanent establishment (PE). Read more |
Tax legislation approved and regulatory update | Tax Compliance | 12 June 2026 | FATCA newsletter outlines extensible markup language reporting, technical interface migration, and form storage issues. Read more |
Tax legislation approved and regulatory update | Various tax topics | 12 June 2026 | Parliament passes tax bill revising minimum local trade tax rate, real estate transfer tax. Read more |
Administrative and case law | Income Tax | 03 June 2026 | Dividends paid during liquidation period may benefit from parent-subsidiary directive (PSD) (Federal Tax court decision). Read more |
Greece
Greece | |||
Administrative and case law | Income tax | 24 June 2026 | Foreign tax credit prioritized over domestic prepaid tax deductions (Council of State decision). Read more |
Administrative and case law | Income tax | 03 June 2026 | Greek Supreme Court clarifies priority of treaty-based double tax relief. Read more |
Tax legislation approved and regulatory update | Various tax topics | 03 June 2026 | Law clarifying Pillar Two rules, implementing DAC8 and DAC9 enacted. Read more |
Iceland
Iceland | |||
Proposed legislation | Indirect Tax | 01 June 2026 | Proposed temporary reduction of Value Added Tax (VAT) rate on fuel products. Read more |
Ireland
Ireland | |||
Tax legislation approved and regulatory update | Indirect Tax | 15 June 2026 | Reduced Value Added Tax (VAT) rate for restaurant, catering, and hairdressing. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 03 June 2026 | Guidance on global anti-base erosion (GloBE) information return (GIR) filing and notification requirements under Pillar Two. Read more |
Italy
Italy | |||
Administrative and case law | Income tax | 22 June 2026 | Disposal of Luxembourg holding company not subject to Italian capital gains tax (Milan tax court decision). Read more |
Administrative and case law | Income tax | 09 June 2026 | Taxing dividends paid to nonresident non-commercial entities (NCEs) less favorably than dividends paid to resident NCEs violates EU law (Supreme Court decision). Read more |
Administrative and case law | Income tax | 03 June 2026 | Italian appellate tax court addresses treaty relief and double non-taxation in Luxembourg capital gain case. Read more |
Administrative and case law | Income tax | 03 June 2026 | Late submission of tax residence certificate does not preclude parent-subsidiary directive (PSD) withholding tax exemption. Read more |
Kenya
Kenya | |||
Proposed legislation | Various tax topics | 15 June 2026 | Tax and customs proposals in 2026/2027 budget. Read more |
Liechtenstein
Liechtenstein | |||
Treaties | Income Tax | 15 June 2026 | Income tax treaty with Belgium signed. Read more |
Luxembourg
Luxembourg | |||
KPMG publications | Tax Compliance | 30 June 2026 | Tax measures in European Commission (EC) tax simplification package most relevant to Luxembourg taxpayers. Read more |
Tax legislation approved and regulatory update | Transfer Pricing | 01 June 2026 | Guidance on Amount B simplified transfer pricing approach. Read more |
Malta
Malta | |||
Treaties | Income Tax | 15 June 2026 | Protocol to tax treaty with San Marino enters into force. Read more |
Mauritius
Mauritius | |||
Tax legislation approved and regulatory update | Tax compliance | 15 June 2026 | Common Reporting Standard (CRS 2.0) effective January 1, 2026. Read more |
Administrative and case law | Income Tax | 09 June 2026 | Actual and presumed foreign tax may be aggregated under pooling method (Supreme Court decision). Read more |
Moldova
Moldova | |||
Tax legislation approved and regulatory update | Trade and Customs | 29 June 2026 | Elimination of customs duty on US imports. Read more |
Tax legislation approved and regulatory update | Indirect tax | 29 June 2026 | Legislation providing customs and Value Added Tax (VAT) incentives for certain renewable energy projects, consultation on draft law providing customs and VAT relief for personal vehicles imported from EU member states. Read more |
Tax legislation approved and regulatory update | Indirect tax | 01 June 2026 | Amendments to tax code. Read more |
Namibia
Namibia | |||
Tax legislation approved and regulatory update | Indirect Tax | 15 June 2026 | Mandatory e-invoicing implementation timeline revised. Read more |
Netherlands
Netherlands | |||
Tax legislation approved and regulatory update | BEPS Pillar 2 | 22 June 2026 | Updated Pillar Two Q&A. Read more |
Proposed legislation | Various tax topics | 15 June 2026 | Omnibus tax bill 2027. Read more |
Administrative and case law | Income Tax | 15 June 2026 | Interest deductions may be denied under interest deduction limitation rules even if taxable to recipient (Supreme Court decision). Read more |
Proposed legislation | Various tax topics | 11 June 2026 | Draft legislation to stimulate startups and scale ups published. Read more |
Nigeria
Nigeria | |||
Tax legislation approved and regulatory update | Various tax topics | 30 June 2026 | Significant direct and indirect tax reforms in Nigeria Tax Act (NTA) 2025. Read more |
OECD
OECD | |||
Other | Income Tax | 30 June 2026 | Reports on investment tax incentives in Latin America and the Caribbean, tax revenue statistics in Asia, local tax attribution under central government control. Read more |
Proposed legislation | Tax Compliance | 22 June 2026 | Consultation on proposed changes to reporting rules for digital platforms. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 11 June 2026 | Guidance on use of GIR XML Schema and validation rules for first GIR filings and exchanges. Read more |
Treaties | BEPS Pillar 2 | 03 June 2026 | Pillar Two: list of signatories of the GloBE Information Return Multilateral Competent Authority Agreement (GIR MCAA) updated. Read more |
KPMG publications | Transfer Pricing | 02 June 2026 | Public consultation on proposed Revisions to Chapter VII of the OECD Transfer Pricing Guidelines. Read more |
Poland
Poland | |||
KPMG publications | Various tax topics | 30 June 2026 | Proposed legislation removing MDR obligations for domestic tax arrangements, guidance on correcting invoices and input Value Added Tax (VAT) adjustments, other tax developments. Read more |
KPMG publications | Various tax topics | 22 June 2026 | Reduced VAT on fuels extended to June 30, opinion of top-up taxation council, other tax developments. Read more |
KPMG publications | Various tax topics | 16 June 2026 | Proposed windfall tax on liquid fuels, relaxation of procedural transfer pricing requirements, other tax developments. Read more |
KPMG publications | Various tax topics | 09 June 2026 | Bill introducing VAT warehouse regime, altering purchase joint/several liability rules adopted by Council of Ministers, other tax developments. Read more |
Tax legislation approved and regulatory update | Various tax topics | 03 June 2026 | Bill amending mandatory disclosure rules (MDR) approved by lower house of Parliament. Read more |
| KPMG publications | Various tax topics | 02 June 2026 | Act introducing amendments to tax code passed by lower house of Parliament, other tax developments. Read more |
Romania
Romania | |||
Tax legislation approved and regulatory update | Indirect tax | 30 June 2026 | Updated mining activity fees. Read more |
Proposed legislation | Tax Compliance | 18 June 2026 | Consultation on mutual agreement procedure (MAP) amendments. Read more |
Administrative and case law | Indirect tax | 03 June 2026 | No statute of limitations for carrying forward negative VAT balance (High Court decision). Read more |
Slovakia
Slovakia | |||
Proposed legislation | Indirect tax | 26 June 2026 | Draft legislation to adopt measures from VAT in the Digital Age package, introduce changes to mandatory e-invoicing and digital data reporting, prevent abuse of Value Added Tax (VAT) system. Read more |
Slovenia
Slovenia | |||
Tax legislation approved and regulatory update | Tax legislation approved and regulatory update | 10 June, 2026 | Clarification of tax treatment of disposal of impaired financial instruments. Read more |
Spain
Spain | |||
Tax legislation approved and regulatory update | Income Tax | 11 June, 2026 | Corporate income tax (CIT) and nonresident income tax (NRIT) forms for 2025. Read more |
Proposed legislation | Income Tax | 02 June, 2026 | Proposed amended list of non-cooperative jurisdictions includes removal of Gibraltar. Read more |
Sweden
Sweden | |||
Treaties | Income Tax | 29 June, 2026 | Amending protocol to Ireland income tax treaty signed. Read more |
Proposed legislation | BEPS Pillar 2 | 29 June, 2026 | Proposed amendments to Pillar Two qualified domestic minimum top-up tax (QDMTT) rules. Read more |
Tax legislation approved and regulatory update | Various tax topics | 29 June, 2026 | Parliament approves legislation to exempt dividends paid to foreign governments from withholding tax, strengthen tools to fight Value Added Tax (VAT) fraud. Read more |
| Proposed legislation | Various tax topics | 29 June, 2026 | Proposal to extend temporary reductions in fuel taxes. Read more |
Tanzania
Tanzania | |||
Proposed legislation | Various tax topics | 24 June, 2026 | Tax measures in 2026/2027 budget. Read more |
Uganda
Uganda | |||
Tax legislation approved and regulatory update | Various tax topics | 26 June, 2026 | Tax amendments based on 2026/2027 budget passed by Parliament. Read more |
United Kingdom
United Kingdom | |||
Tax legislation approved and regulatory update | Transfer Pricing | 25 June, 2026 | Updated guidance on profit diversion compliance facility (PDCF). Read more |
Proposed legislation | Transfer Pricing | 25 June, 2026 | Consultation on international controlled transactions schedule (ICTS). Read more |
Tax legislation approved and regulatory update | Various tax topics | 25 June, 2026 | HM Revenue and Customs (HMRC) package of tax and customs measures aimed at simplification, modernization, and fairness. Read more |
Proposed legislation | Indirect tax | 24 June, 2026 | Consultation on expansion of marketplace rules to sales of goods by domestic sellers. Read more |
Tax legislation approved and regulatory update | Tax Compliance | 11 June, 2026 | Manuals for advance tax certainty service (ATCS), mandatory tax adviser registration. Read more |
Tax legislation approved and regulatory update | Income tax | 11 June, 2026 | Guidance on amended anti-avoidance rule for share exchanges and company reconstruction. Read more |
Administrative and case law | Various tax topics | 11 June, 2026 | Document production required as part of transfer pricing inquiry, scope of “personal goodwill”, field was not “mixed use” property for stamp duty purposes (First-tier Tribunal decisions). Read more |
| Tax legislation approved and regulatory update | BEPS Pillar 2 | 03 June, 2026 | His Majesty's Revenue and Customs (HMRC) adopts OECD transitional approach for Pillar Two GIR filing. Read more |
