European Union: Tax Authorities

The introduction of Public Country-by-Country Reporting in Malta imposes new obligations on multinational groups, representing a significant shift towards enhanced corporate tax transparency across the European Union. This EU transparency measure requires certain multinational groups to publicly report specified tax and business information for each jurisdiction in which they operate, with the first publication expected in 2026.

The Cyprus Tax Department has issued new guidance strengthening due diligence requirements for financial institutions under DAC2/CRS, specifically targeting potential misuse of Citizenship by Investment and Residence by Investment schemes. Financial institutions must now implement enhanced verification procedures to ensure accurate reporting of account holders' tax residency, with immediate application to new clients and a six-month compliance window for existing accounts.

Recent developments in EU tax law include Advocate General opinions on the Parent-Subsidiary Directive's anti-abuse provisions and Italian group taxation rules, alongside institutional progress...

Malta’s tax landscape continues to develop through a series of legislative amendments introduced under the Budget Measures Implementation Act 2026, together with ongoing implementation...

Although the Hungarian personal income tax (PIT) filing deadline of May 20, 2025 has already passed, this milestone should not be seen as the end of the tax season—especially for expats living and working in Hungary.

The Global Minimum Tax (GMT) regime has officially entered its first practical compliance phase in Hungary. After months of uncertainty and preparation, the Hungarian Tax Authority (NAV) has now released the long awaited filing form, marking a critical milestone for multinational groups subject to the rules

In an article published by Practical Law UK on 1 January 2026, Ciaran Gallagher and Sarah Francis of our Banking and Finance Group, William Fogarty of our Tax Group...

Spain's Beckham Law offers significant tax advantages for eligible individuals relocating to the country, but understanding who qualifies and navigating the application process can be complex. This video breaks down the eligibility criteria, application requirements, and potential tax savings available under this special regime for newcomers to Spain.

The Irish Revenue Commissioners' 2025 Annual Report reveals significant developments in international tax dispute resolution and transfer pricing certainty mechanisms.