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 April and 30 April 2026.
International Tax Europe and Africa April 2026
For a full summary of global tax developments, visit kpmg.com/TaxNewsFlash.
To contact the International Tax Team email internationaltax@kpmg.com.
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Austria
Austria | |||
Administrative and case law | Indirect tax | 23 April 2026 |
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Belgium
Belgium | |||
Tax legislation approved and regulatory update | Tax compliance | 29 April 2026 | Updates on implementing Council Directive (EU) 2023/2226 in line with Common Reporting Standard (CRS) 2.0. Read more |
Proposed legislation | Various tax topics | 22 April 2026 | Proposal to introduce digital services tax (DST). Read more |
Administrative and case law | Income tax | 21 April 2026 | Belgian Constitutional Court decision on compatibility of the minimum taxable base with Constitutional principles. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 07 April 2026 | Extended filing deadline for the domestic minimum top-up tax (DMTT) and the income inclusion rule (IIR) top-up tax return. Read more |
Tax legislation approved and regulatory update | Income tax | 03 April 2026 | New capital gains tax approved by Parliament. Read more |
Tax legislation approved and regulatory update | Indirect tax | 02 April 2026 | Value Added Tax (VAT) chain reform measures effective May 1, 2026. Read more
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Bulgaria
Bulgaria | |||
Tax legislation approved and regulatory update | Income tax | 22 April 2026 | New enhanced R&D deduction enacted. Read more |
Burkin Faso
Burkina Faso | |||
Tax legislation approved and regulatory update | Various tax topics | 22 April 2026 | Direct and indirect tax measures in Finance Law. Read more |
Cameroon
Cameroon | |||
Tax legislation approved and regulatory update | Indirect tax | 22 April 2026 | Introduction of mandatory real-time e-invoicing. Read more |
Congo
Congo | |||
Tax legislation approved and regulatory update | Indirect tax | 22 April 2026 | Customs and Value Added Tax (VAT) relief on certain essential goods imports. Read more
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Cyprus
Cyprus | |||
Tax legislation approved and regulatory update | Income tax | 16 April 2026 | Low-tax jurisdictions for tax year 2026. Read more |
Tax legislation approved and regulatory update | Income tax | 06 April 2026 | Income Tax Exemption for Repatriation. Read more |
Tax legislation approved and regulatory update | Income tax | 02 April 2026 | New anti-abuse decrees applicable to interest, dividends, and royalties. Read more |
Czechia
Czechia | |||
KPMG publications | Various tax topics | 14 April 2026 | Proposed tax measures to mitigate rising fuel prices, clarify application of new electronic sales registration system (EET 2.0). Read more |
Administrative and case law | Various tax topics | 14 April 2026 | Guidance on procedures following expiration of tax assessment period. Read more |
Tax legislation approved and regulatory update | Income tax | 02 April 2026 | Updated domestic list of non-cooperative jurisdictions regarding controlled foreign company (CFC) rules. Read more |
European Union
European Union | |||
Administrative and case law | Indirect tax | 29 April 2026 | Commission refers Hungary to the Court of Justice of the European Union (CJEU) over retail tax regime. Read more |
Other | Various tax topics | 23 April 2026 | EU-Mercosur free trade agreement: Provisional application begins May 1, 2026. Read more |
Other | Income tax | 21 April 2026 | Study published on how reforms in business taxation can contribute to boosting investment. Read more |
Tax legislation approved and regulatory update | Indirect tax | 15 April 2026 | Anti-dumping duties on imports from Bahrain, Egypt, Thailand, and Brazil. Read more |
Tax legislation approved and regulatory update | Indirect tax | 08 April 2026 | First carbon border adjustment mechanism (CBAM) certificate price available. Read more |
Proposed legislation | Various tax topics | 02 April 2026 | European Commission proposal for ‘EU Inc.’ under the 28th Regime. Read more |
Administrative and case law | Income tax | 02 April 2026 | Advocate General (AG) opinion on the compatibility of the Italian tax consolidation regime with European Union law. Read more |
KPMG publications | Various tax topics | 02 April 2026 | KPMG feedback to European Union (EU) public consultation on upcoming tax omnibus proposal. Read more |
Tax legislation approved and regulatory update | Tax compliance | 02 April 2026 | DAC8 implementation – state of play. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 02 April 2026 | DAC9 implementation – state of play. Read more |
Administrative and case law | Income tax | 02 April 2026 | European Commission (EC) issues formal notice letter to France regarding implementation of parent-subsidiary directive, state of play on implementation of DAC8 and DAC9. Read more |
Tax legislation approved and regulatory update | Indirect tax | 02 April 2026 | Emissions Trading System (ETS) includes maritime emissions, phased in through 2027. Read more |
Other | Various tax topics | 01 April 2026 | Stakeholder feedback on request for input on simplifying direct taxation rules. Read more |
Finland
Finland | |||
Tax legislation approved and regulatory update | BEPS Pillar 2 | 22 April 2026 | New guidance issued on application of Pillar Two safe harbor provisions. Read more |
Tax legislation approved and regulatory update | Tax compliance | 20 April 2026 | Updated FATCA and CRS FAQs on implementation of CRS 2.0. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 02 April 2026 | Amendments to Pillar Two rules enacted. Read more |
France
France | |||
Administrative and case law | Income tax | 30 April 2026 | New tax on capital reductions from cancellation of shares upheld (Constitutional Council decision). Read more |
Tax legislation approved and regulatory update | Income tax | 22 April 2026 | Guidelines on new dividend withholding tax rules. Read more |
Administrative and case law | Income tax | 22 April 2026 | Capital ownership non-discrimination clause of Swiss treaty does not extend French horizontal tax consolidation regime (Supreme Administrative Court decision). Read more |
Administrative and case law | Indirect tax | 22 April 2026 | Value Added Tax (VAT) ruling on dropshipping. Read more |
Administrative and case law | Income tax | 21 April 2026 | French Constitutional Council decision on the constitutionality of the new tax on capital reduction following share buyback. Read more |
Tax legislation approved and regulatory update | Tax compliance | 17 April 2026 | Updated common reporting standard (CRS) guidance on “Control 29 rule”. Read more |
Administrative and case law | Income tax | 02 April 2026 | French Supreme Court decision on the interplay between the French domestic anti-tax avoidance rule and double tax treaties. Read more |
Georgia
Georgia | |||
Tax legislation approved and regulatory update | Transfer Pricing | 22 April 2026 | New reporting obligation for international controlled transactions. Read more |
Tax legislation approved and regulatory update | Transfer Pricing | 06 April 2026 | New reporting form for international “controlled transactions”. Read more |
Germany
Germany | |||
Treaties | Income tax | 28 April 2026 | Legislation to expand MLI to 62 additional treaties passed by lower house of Parliament, other tax developments. Read more |
Administrative and case law | Indirect tax | 27 April 2026 | Application of reduced Value Added Tax (VAT) rate to short-term accommodations, but not ancillary services, allowed The Court of Justice of the European Union (CJEU) judgment, other VAT developments. Read more
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Tax legislation approved and regulatory update | Tax compliance | 27 April 2026 | Updated FATCA guidance. Read more |
Tax legislation approved and regulatory update | Tax compliance | 08 April 2026 | Updated common reporting standard (CRS) guidance. Read more |
Greece
Greece | |||
Administrative and case law | Income tax | 21 April 2026 | Taxpayers must prove expenses in transactions with foreign companies not aimed at tax evasion (Supreme Administrative Court decision). Read more |
Tax legislation approved and regulatory update | Indirect tax | 21 April 2026 | Clarification of Value Added Tax (VAT) exemption for telemedicine services, special method of input VAT deduction on immovable property. Read more
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Tax legislation approved and regulatory update | BEPS Pillar 2 | 02 April 2026 | Confirmation of application of Pillar Two safe harbors. Read more |
Proposed legislation | BEPS Pillar 2 | 02 April 2026 | Public consultation on draft legislation for DAC9 implementation. Read more |
Iceland
Iceland | |||
Administrative and case law | Transfer Pricing | 21 April 2026 | Transfer pricing assessment upheld based on incomplete taxpayer documentation (Court of Appeals decision). Read more |
Ireland
Ireland | |||
Tax legislation approved and regulatory update | Income tax | 22 April 2026 | Updated guidance on outbound payments defensive measures. Read more |
Tax legislation approved and regulatory update | Tax compliance | 13 April 2026 | Updated list of reportable jurisdictions for the cryptoasset reporting framework (CARF). Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 02 April 2026 | Updated Pillar Two guidance. Read more |
Italy
Italy | |||
Administrative and case law | Income tax | 22 April 2026 | “Commercial activity” requirement for participation exemption (Supreme Court decision). Read more |
Tax legislation approved and regulatory update | Income tax | 22 April 2026 | Guidance on application of elective alternative CFC tax. Read more |
Administrative and case law | Income tax | 02 April 2026 | Italian Supreme Court rules on discriminatory dividend tax treatment of payments made to non-EU companies. Read more |
Jersey
Jersey | |||
Tax legislation approved and regulatory update | Tax compliance | 17 April 2026 | Updated common reporting standard (CRS) 2.0 guidance (Jersey). Read more |
Kenya
Kenya | |||
Administrative and case law | Indirect tax | 01 April 2026 | Asset management services not Value Added Tax (VAT) exempt, expenses not allocable to exempt income (Tax Appeals Tribunal decisions). Read more
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Liberia
Liberia | |||
KPMG publications | Various tax topics | 29 April 2026 | Value Added Tax implementation in Liberia starts in 2027, other recent tax developments. Read more |
Liechtenstein
Liechtenstein | |||
Tax legislation approved and regulatory update | Tax compliance | 29 April 2026 | Updated Common Reporting Standard (CRS) guidance, including implementation of CRS 2.0. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 21 April 2026 | Clarifications on the application of the Side-by-Side Package (Pillar Two). Read more |
Proposed legislation | BEPS Pillar 2 | 21 April 2026 | Consultation on implementation of Pillar Two side-by-side package and exchange of GloBE information returns. Read more |
Luxembourg
Luxembourg | |||
Tax legislation approved and regulatory update | Income tax | 21 April 2026 | Increased depreciation for energy renovations of rental dwellings. Read more |
Tax legislation approved and regulatory update | Tax compliance | 21 April 2026 | Additional tax measures in law implementing DAC8. Read more |
Tax legislation approved and regulatory update | Tax compliance | 15 April 2026 | Guidance on cryptoasset reporting framework (CARF). Read more |
Tax legislation approved and regulatory update | Tax compliance | 07 April 2026 | Reporting obligations for cryptoasset service providers (DAC8) enacted. Read more |
Malta
Malta | |||
Proposed legislation | Income tax | 21 April 2026 | Enhanced deduction for Research & Development activities enacted as part of 2026 budget measures. Read more |
Tax legislation approved and regulatory update | Various tax topics | 13 April 2026 | Tax measures in 2026 budget enacted. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 13 April 2026 | Updated guidance on Pillar Two rules, including delayed application of income inclusion rule and undertaxed profits rule. Read more |
Tax legislation approved and regulatory update | Indirect tax | 10 April 2026 | New Value Added Tax (VAT) rules on gambling and betting. Read more
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Morocco
Morocco | |||
Tax legislation approved and regulatory update | Indirect tax | 13 April 2026 | Nonresident remote services providers required to register for Value Added Tax (VAT) effective June 2026. Read more
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Namibia
Namibia | |||
Proposed legislation | Various tax topics | 07 April 2026 | Tax proposals in 2026/2027 budget. Read more |
Netherlands
Netherlands | |||
Proposed legislation | Income tax | 22 April 2026 | Public consultation on additional dividend stripping measures. Read more |
Administrative and case law | Income tax | 07 April 2026 | Tax abuse presumption for share disposals within three years of demerger violates European Union (EU) Merger Directive (Supreme Court decision). Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 07 April 2026 | Guidance clarifying meaning of treaty permanent establishment (PE) for purposes of Pillar Two rules. Read more |
Tax legislation approved and regulatory update | Income tax | 07 April 2026 | Guidance clarifying deductibility of Belgian annual tax on credit institutions. Read more |
Nigeria
Nigeria | |||
Administrative and case law | Income tax | 07 April 2026 | Tax filing obligations for companies in exploratory stage of petroleum operations (tribunal decision). Read more |
OECD
OECD | |||
Other | BEPS Pillar 2 | 30 April 2026 | Toolkit for implementing global minimum tax. Read more |
Tax legislation approved and regulatory update | Other | 23 April 2026 | Updated Organisation for Economic Cooperation and Development (OECD) manual on mutual agreement procedures (MAPs). Read more |
Treaties | Tax compliance | 21 April 2026 | Platform operators: list of signatories of the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived through Digital Platforms (DPI MCAA) updated. Read more |
Treaties | BEPS Pillar 2 | 21 April 2026 | Pillar Two: list of signatories of the GloBE Information Return Multilateral Competent Authority Agreement (GIR MCAA) updated. Read more |
Other | Various tax topics | 16 April 2026 | Report to G20 Finance Ministers and Central Bank Governors, recent developments in international tax cooperation. Read more |
Poland
Poland | |||
KPMG publications | Various tax topics | 21 April 2026 | New version of proposed legislation amending Value Added Tax (VAT) law, other tax developments. Read more
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KPMG publications | Various tax topics | 14 April 2026 | Proposed legislation implementing ViDA, other tax developments. Read more |
KPMG publications | Various tax topics | Temporary reduction in excise duty rates and Value Added Tax (VAT) on fuels, other tax developments. Read more
| Temporary reduction in excise duty rates and value added tax on fuels, other tax developments. Read more |
Tax legislation approved and regulatory update | Income tax | 02 April 2026 | Updated national list of non-cooperative jurisdictions. Read more |
Romania
Romania | |||
Proposed legislation | Tax compliance | 07 April 2026 | Consultation on administrative procedures for reporting cryptoasset service providers under DAC8 rules. Read more |
Tax legislation approved and regulatory update | Various tax topics | 07 April 2026 | Changes to taxation of shares transfers, electronic value added tax (e-VAT) system, excise duties, e-invoicing. Read more |
Tax legislation approved and regulatory update | Various tax topics | 07 April 2026 | Targeted changes to corporate income tax, framework for large-scale State aid schemes. Read more |
Tax legislation approved and regulatory update | Various tax topics | 07 April 2026 | Changes to taxation of shares transfers, electronic value added tax (e-VAT) system, excise duties, e-invoicing. Read more |
Tax legislation approved and regulatory update | BEPS Pillar 2 | 02 April 2026 | Ministerial order clarifying accounting treatment of deferred tax under Pillar Two rules. Read more |
South Africa
South Africa | |||
Tax legislation approved and regulatory update | Income tax | 28 April 2026 | Revised guidance on section 24C relating to timing mismatches of income and expense. Read more |
Tax legislation approved and regulatory update | Tax compliance | 02 April 2026 | FATCA and common reporting standard third-party data submission period. Read more |
Sweden
Sweden | |||
Tax legislation approved and regulatory update | Indirect tax | 09 April 2026 | Temporary reduced Value Added Tax (VAT) rate on food, bottled water. Read more
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Proposed legislation | BEPS Pillar 2 | 09 April 2026 | Consultation on new research and development (R&D) tax incentive models aligned with OECD side by side package. Read more |
Tax legislation approved and regulatory update | Indirect tax | 01 April 2026 | Final report on Value Added Tax (VAT) in property leasing and transfers. Read more |
Switzerland
Switzerland | |||
Tax legislation approved and regulatory update | BEPS Pillar 2 | 15 April 2026 | Guidance on application of Pillar Two side-by-side package. Read more |
Ukraine
Ukraine | |||
Proposed legislation | Tax compliance | 16 April 2026 | Proposed digital platform reporting and withholding tax requirements approved by Cabinet of Ministers. Read more |
Proposed legislation | Indirect tax | 09 April 2026 | Proposed changes to Value Added Tax (VAT) collection on low-value imports for electronic interface enterprises. Read more
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Proposed legislation | Transfer Pricing | 07 April 2026 | Consultation on proposed amendments to transfer pricing rules, introduction of interest deduction limitation and hybrid mismatch provisions. Read more |
United Kingdom
United Kingdom | |||
Administrative and case law | Income tax | 30 April 2026 | Windfarm pre-construction expenses did not qualify for capital allowance, Anti-avoidance provision of Ireland treaty inapplicable, Ring-fence taxation for services related to oil extraction (court decisions). Read more |
Tax legislation approved and regulatory update | Income tax | 30 April 2026 | Increased and extended electricity generator levy (EGL). Read more |
Tax legislation approved and regulatory update | Income tax | 30 April 2026 | Updated intangible assets manual to reflect Finance Act 2026 changes. Read more |
Proposed legislation | Indirect tax | 16 April 2026 | Consultation on carbon border adjustment mechanism (CBAM) regulations. Read more |
Proposed legislation | Various tax topics | 02 April 2026 | Consultation on stablecoin taxation. Read more |
Administrative and case law | Income tax | 02 April 2026 | Time limit for issuing “discovery” assessments must be based on individual errors (Upper Tribunal decision). Read more |
Proposed legislation | Tax compliance | 02 April 2026 | Consultation on reporting of “close” company transactions. Read more |
