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 August and 31 August 2026.
International Tax Europe and Africa August 2026
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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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Angola
Angola | |||
Proposed legislation | Income tax | 04 August 2026 | Draft legislation providing additional tax incentives and granting mining rights for certain concession areas. Read more |
Austria
Austria | |||
Treaties | Income tax | 26 August 2026 | Protocol to Swiss treaty signed. Read more |
Tax legislation approved and regulatory update | Indirect tax | 25 August 2026 | Parcel levy on distance sales effective October 1, 2026. Read more |
Treaties | Income tax | 17 August 2026 | Protocol to Qatari treaty signed, new income tax treaty with Oman signed. Read more |
Belgium
Belgium | |||
Tax legislation approved and regulatory update | BEPS Pillar 2 | 13 August 2026 | Clarifications on deadline for GloBE Information Return (GIR) notifications. Read more |
Benin
Benin | |||
Tax legislation approved and regulatory update | Indirect tax | 06 August 2026 | New Value Added Tax (VAT) rules and withholding obligation for digital platforms. Read more |
Burkina Faso
Burkina Faso | |||
Tax legislation approved and regulatory update | Tax compliance | 05 August 2026 | Suspension of country-by-country (CbC) reporting obligations for certain entities. Read more |
Burundi
Burundi | |||
Tax legislation approved and regulatory update | Various tax topics | 27 August 2026 | Tax measures in Finance Law 2026-2027. Read more |
Czechia
Czechia | |||
Tax legislation approved and regulatory update | Indirect tax | 10 August 2026 | Value Added Tax (VAT) guidance on charitable donations and subsidy projects. Read more |
European Union
European Union | |||
Proposed legislation | Various tax topics | 18 August 2026 | KPMG report: European Commission’s ambitious tax simplification package. Read more |
Tax legislation approved and regulatory update | Trade and Customs | 17 August 2026 | Guidance documents to support carbon border adjustment mechanism (CBAM) implementation. Read more |
Administrative and case law | Income tax | 13 August 2026 | Court of Justice of the European Union (CJEU) referral on taxation of upstream merger gains (Germany). Read more |
Other | Various tax topics | 13 August 2026 | European Commission (EC) reviews Foreign Subsidies Regulation (FSR) and updates public country-by-country reporting tool. Read more |
Other | Tax compliance | 13 August 2026 | EU Pay Transparency rules in force. Read more |
Finland
Finland | |||
Proposed legislation | Various tax topics | 26 August 2026 | Tax measures in draft budget for 2027. Read more |
Tax legislation approved and regulatory update | Income tax | 07 August 2026 | Law aligning real estate and income taxation of offshore windmills with onshore windmills, introducing exclusive economic zone. Read more |
Tax legislation approved and regulatory update | Income tax | 04 August 2026 | Amendments to residency rules for certain foreign funds. Read more |
Proposed legislation | Indirect tax | 04 August 2026 | Public consultation on proposed amendments to Value Added Tax (VAT) adjustment rules for real estate transfers. Read more |
France
France | |||
Tax legislation approved and regulatory update | Indirect tax | 26 August 2026 | Entry into force of recodified Value Added Tax (VAT) legislation postponed. Read more |
KPMG publications | Income tax | 20 August 2026 | Tax updates on “Charasse Amendment,” reinvestment under share contribution deferral regime, preferential tax regimes, and interest deductibility. Read more |
Tax legislation approved and regulatory update | Tax compliance | 13 August 2026 | Deadline extended for withholding tax (WHT) refund claims. Read more |
Tax legislation approved and regulatory update | Tax compliance | 07 August 2026 | Public country-by-country (CbC) reporting requirements. Read more |
Tax legislation approved and regulatory update | Tax compliance | 03 August 2026 | Technical guidance for cryptoasset reporting and DAC8 frameworks. Read more |
Georgia
Georgia | |||
Tax legislation approved and regulatory update | Income tax | 07 August 2026 | Guidance on tax treatment of capital contributions and capital reductions. Read more |
Germany
Germany | |||
KPMG publications | Various tax topics | 31 August 2026 | Revision of Key EU Directives through “Tax Omnibus” and “DAC Recast”. Read more |
KPMG publications | Income tax | 31 August 2026 | EU Infringement Procedures: Taxation of Dividends from Subsidiaries in other Member States. Read more |
KPMG publications | Income tax | 31 August 2026 | Ministry of Finance: Negotiating Guidelines on Double Taxation Treaties – 2026 Version. Read more |
KPMG publications | Income tax | 31 August 2026 | Ministry of Finance: Final Guidance on the Tax Authorities’ Principles for the Concept of Permanent Establishments. Read more |
KPMG publications | Income tax | 31 August 2026 | Federal Tax Court (X R 27/22): Compatibility with EU Law of the Flat-Rate Assessment of Non-Deductible Business Expenses Amounting to 5 Per Cent of the Merger Profit. Read more |
KPMG publications | Tax compliance | 31 August 2026 | Update: General Administrative Regulation for Tax Audits. Read more |
KPMG publications | BEPS Pillar 2 | 31 August 2026 | Update: Promulgation of the Ordinance Amending the Minimum Tax Reporting Ordinance. Read more |
KPMG publications | BEPS Pillar 2 | 31 August 2026 | Update: Act on the Automatic Exchange of Minimum Tax Reports. Read more |
KPMG publications | Tax compliance | 31 August 2026 | Ministry of Finance and Ministry of Justice: Action Plan to Combat Tax and Financial Crime. Read more |
KPMG publications | Various tax topics | 31 August 2026 | Coalition Committee Meeting: Tax Reform Plans. Read more |
KPMG publications | Various tax topics | 31 August 2026 | Update: Draft Bill for the Annual Tax Act 2026. Read more |
KPMG publications | Various tax topics | 31 August 2026 | Update: Promulgation of the Ninth Act Amending the Tax Advisory Act and Other Tax Regulations. Read more |
Other | Various tax topics | 25 August 2026 | Law implementing DAC9 adopted by lower house of Parliament, other tax developments. Read more |
Tax legislation approved and regulatory update | Tax compliance | 20 August 2026 | Updated FATCA guidance. Read more |
Administrative and case law | Indirect tax | 06 August 2026 | Requiring 100% ownership for Value Added Tax (VAT) grouping incompatible with EU law (General Court decision), other VAT developments. Read more |
Tax legislation approved and regulatory update | Tax compliance | 06 August 2026 | Updated FATCA guidance on filing functionality and technical issues. Read more |
Greece
Greece | |||
Administrative and case law | Indirect tax | 26 August 2026 | Value Added Tax (VAT) treatment of branch and head office (Supreme Administrative Court decision). Read more |
Hungary
Hungary | |||
Tax legislation approved and regulatory update | Transfer Pricing | 26 August 2026 | Guidance on new transfer pricing documentation and reporting rules. Read more |
Proposed legislation | Various tax topics | 04 August 2026 | Proposed legislation to implement EU Recovery and Resilience Facility (RRF) submitted to Parliament. Read more |
Italy
Italy | |||
Tax legislation approved and regulatory update | Income tax | 13 August 2026 | Serbia’s corporate income tax exemption for qualifying investment projects constitutes privileged tax regime under participation exemption rules. Read more |
Administrative and case law | Income tax | 13 August 2026 | Direct online sales fall outside scope of digital services tax (DST) (court decision). Read more |
Tax legislation approved and regulatory update | Indirect tax | 13 August 2026 | Value Added Tax (VAT) split-payment mechanism extended to 2029. Read more |
Liechtenstein
Liechtenstein | |||
Treaties | Income tax | 17 August 2026 | Income tax treaty with Estonia enters into force. Read more |
Mauritania
Mauritania | |||
Tax legislation approved and regulatory update | Indirect tax | 20 August 2026 | Value Added Tax (VAT) compliance obligations for nonresident digital service vendors. Read more |
Mauritius
Mauritius | |||
Tax legislation approved and regulatory update | Various tax topics | 18 August 2026 | Finance Act 2026 introduces changes to income tax and Value Added Tax (VAT), including amendments to Pillar Two rules and rules for suppliers of digital services. Read more |
Moldova
Moldova | |||
Proposed legislation | Trade and Customs | 27 August 2026 | Draft law introducing comprehensive EU-aligned excise duty framework. Read more |
Netherlands
Netherlands | |||
Administrative and case law | Income tax | 27 August 2026 | Interest deduction disallowed in “debt push down” structure (Amsterdam Court of Appeal decision). Read more |
Tax legislation approved and regulatory update | Income tax | 27 August 2026 | Clarifications regarding tax classification of Lebanese joint-stock company and Spanish venture capital fund. Read more |
Tax legislation approved and regulatory update | Various tax topics | 27 August 2026 | Updated hybrid mismatch guidance, clarifications on treatment of controlled foreign corporation (CFC) inclusions under participation exemption and debt related to real estate under Belgian treaty. Read more |
Proposed legislation | Various tax topics | 27 August 2026 | Public consultation on omnibus tax bill, including changes to corporate reorganization provisions and reverse hybrid entity taxation. Read more |
Treaties | Income tax | 06 August 2026 | License fees for images, trade names, and logos treated as royalties under Australia income tax treaty. Read more |
Tax legislation approved and regulatory update | Income tax | 06 August 2026 | Classification of certain foreign legal entities. Read more |
Tax legislation approved and regulatory update | Income tax | 06 August 2026 | Foreign digital services tax (DST) modeled on EU proposal is deductible. Read more |
North Macedonia
North Macedonia | |||
Proposed legislation | Tax compliance | 24 August 2026 | Draft law on electronic invoicing (e-invoicing). Read more |
Poland
Poland | |||
KPMG publications | Various tax topics | 25 August 2026 | Proposed tax system reform, other tax developments. Read more |
KPMG publications | Various tax topics | 18 August 2026 | Updated draft of proposed corporate income tax (CIT) amendments, other tax developments. Read more |
Administrative and case law | Income tax | 13 August 2026 | Parent-Subsidiary Directive (PSD) exemption denied for indirect shareholders under look-through approach (court decision). Read more |
Proposed legislation | Income tax | 10 August 2026 | Publication of draft digital services tax (DST) bill. Read more |
KPMG publications | Various tax topics | 10 August 2026 | Proposed changes to tax rulings regime, other tax developments. Read more |
KPMG publications | Various tax topics | 04 August 2026 | Proposed windfall profits tax on liquid fuels referred to Constitutional Tribunal, other tax developments. Read more |
Portugal
Portugal | |||
Tax legislation approved and regulatory update | BEPS Pillar 2 | 13 August 2026 | Form published for local top-up tax return filing. Read more |
Romania
Romania | |||
Tax legislation approved and regulatory update | Income tax | 11 August 2026 | Expenses eligible for enhanced deduction for companies listing shares on regulated market or multilateral trading facility. Read more |
Serbia
Serbia | |||
Tax legislation approved and regulatory update | Indirect tax | 24 August 2026 | Amendments to electronic invoicing (e-invoicing) rulebook. Read more |
Sweden
Sweden | |||
Proposed legislation | Income tax | 21 August 2026 | Draft legislation introducing payroll tax super deduction for research and development (R&D) salary costs submitted to Council on Legislation (Lagrådet). Read more |
Proposed legislation | Tax compliance | 11 August 2026 | Public consultation on Directive on Administrative Cooperation in the Field of Taxation (DAC recast proposal). Read more |
Tanzania
Tanzania | |||
Tax legislation approved and regulatory update | Indirect tax | 14 August 2026 | Nonresident digital services providers to register for Value Added Tax (VAT). Read more |
Tax legislation approved and regulatory update | Trade and Customs | 14 August 2026 | Regulations clarifying excise duty regime for nonresident providers of digital services. Read more |
Ukraine
Ukraine | |||
Proposed legislation | Indirect tax | 18 August 2026 | Parliament advances Value Added Tax (VAT) on e-commerce, Cabinet resubmits customs companion bill. Read more |
United Kingdom
United Kingdom | |||
Tax legislation approved and regulatory update | Indirect tax | 24 August 2026 | Changes to Value Added Tax (VAT) capital goods scheme (CGS). Read more |
Other | Income tax | 06 August 2026 | Business rates relief for pubs, clubs, and live music venues, empty property mitigation arrangement ineffective in obtaining property tax relief (Court of Appeal decision). Read more |
Tax legislation approved and regulatory update | Trade and Customs | 06 August 2026 | UK government confirms repeal of low-value import relief. Read more |
