83 ANALYSES · 74 JURISDICTIONS
Start with the country guide. Follow its tax news and consult the documents behind each analysis.
Guides available · 16
Tax guide
Residence, personal income tax and additional taxes, inbound taxpayers, non-residents, 2026 capital gains, companies, VAT, regional duties, inheritances, gifts and treaties with France.
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Tax guide
Tax residence, income, companies, VAT, property, real estate wealth tax, inheritances and gifts, and international obligations: general rules and conditions.
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Tax guide
Residence (§ 1 EStG, §§ 8-9 AO), 2025-2026 scale, solidarity surcharge, Abgeltungsteuer, § 17 EStG, exit tax (§ 6 AStG), corporate income tax falling towards 10%, Gewerbesteuer, § 8b KStG, VAT, real estate transfer tax, Grundsteuer 2025, ErbStG, France–Germany treaties.
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Tax guide
Residence, 2025 and 2026 scales, regimes 5A (€100,000), 5B (7%) and 5Γ, withholding taxes, corporate income tax at 22%, Pillar Two, ΦΠΑ at 24%, transfer tax at 3%, ENFIA, inheritances A/B/C and the 2022 France–Greece treaty.
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Tax guide
Territoriality, residence, salaries tax and two-tiered standard rate, personal assessment, profits tax at 8.25/16.5%, FSIE, Pillar Two, stamp duties, no VAT and no estate duty, France–Hong Kong agreement.
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Tax guide
Residence, 2026 scale and tax classes, inbound expatriates, non-residents, IRC, ICC and corporate net wealth tax, shareholdings, VAT, real estate, inheritances and the France–Luxembourg treaty.
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Tax guide
No income tax and the exception for French nationals, residence, ISB and the 25% threshold, VAT and the customs union, real estate duties, inheritances and exchange of information.
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Tax guide
Residence, IRS, end of the RNH and IFICI, IRS Jovem, non-residents, IRC and derramas, IVA, IMT, IMI, AIMI, imposto do selo and the France–Portugal treaty.
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Tax guide
Zakat and income tax, residence, no tax on salaries, corporate income tax at 20% and oil rates, withholding taxes, RHQ, special economic zones, VAT at 15%, RETT at 5% and the France–Saudi Arabia treaty.
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Tax guide
Residence, scale, foreign income, non-residents, 17% corporate income tax, section 10L, Pillar Two, GST, stamp duties including ABSD, inheritances and the France–Singapore treaty.
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Tax guide
Residence, IRPF, inbound expatriates, non-residents, companies, VAT, real estate, wealth and transfers: common-regime rules and territorial limits.
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Tax guide
IFD, cantons and communes, tax liability, lump-sum taxation, withholding tax, anticipatory tax, companies and the OECD, VAT, wealth, inheritances and the France–Switzerland treaty.
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Tax guide
Residence (Art. 4 AWR), boxes 1 to 3 and 2025-2026 scales, box 3 after the Hoge Raad judgments, 30% ruling, conserverende aanslag, withholding taxes, corporate income tax at 19%/25.8%, BTW, overdrachtsbelasting, inheritances and the France–Netherlands treaty.
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Tax guide
A documented general factsheet, with federal law and local scope clearly distinguished, and the French treaty interface.
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Tax guide
Residence (SRT), FIG regime, Income Tax, capital gains, companies, VAT, SDLT, ATED, long-term residence IHT and the France-UK treaty.
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Tax guide
Federal citizenship-based taxation, residence, 2026 rate schedule, non-residents and FIRPTA, 21% corporate tax, sales taxes, exit tax, estates and gifts, FBAR/FATCA and the France–United States treaty.
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THE READING SELECTION
OUR APPROACH
Each commentary distinguishes what changes, the conditions for application and the questions that remain open.
ZATCA’s reminder of 20 October concerns VAT returns for September and the third quarter of 2026. The announced deadline is 31 October. Businesses should confirm their actual filing period, reconcile the return figures and arrange payment separately. The initiative cancelling certain penalties, extended until 31 December 2026, does not postpone that deadline. Its temporal exclusions prevent businesses from treating the programme as general protection for returns that are now becoming due.
British Virgin IslandsThe BVI CRS transition requires a distinction between the effective date of the amended standard, the portal’s file format change and historical corrections. Financial institutions should reconcile their data, classifications and reporting files. The 2026 Act also contains a targeted transitional provision for certain roles of reportable persons. Installing updated software therefore does not, by itself, establish tax compliance. The operational plan should address both the legal classification of accounts and the technical handling of filings.
SloveniaThe update published by Slovenia’s Financial Administration on 13 October 2026 brings together several milestones for the definitive CBAM regime. The 50-tonne threshold remains unchanged after the Commission’s assessment, but it is neither a free band for the first tonnes nor a reason to defer preparation. Importers must also choose between verified actual emissions and retrospectively corrected default values, then link each 2026 import to the applicable quarterly certificate price before the first declaration and surrender in 2027.
BelgiumOn 12 October 2026, the Belgian tax administration announced that a draft law would extend the filing deadline for the Qualified Domestic Minimum Top-up Tax return to fifteen months, with an eighteen-month transition for fiscal years beginning no later than 31 December 2024. The text adopted in committee on 2 October is not yet in force. Until publication in the Belgian Official Gazette, groups must distinguish the current statutory deadline, the administrative extension to 31 October 2026 and the proposed future timetable.
OmanThree Oman Tax Authority decisions published in the Official Gazette on 27 September 2026 establish or update the lists of food, human healthcare and veterinary products eligible for the 0% VAT rate. They have applied since 1 October. The relief is not a general exemption: customs classification and, for medical categories, clearance by the competent authority remain decisive. Businesses should therefore update their product master data on an item-by-item basis rather than applying an automated category-wide change.
PortugalPortaria No 451-A/2026/1 changes the unit ISP rates applying in mainland Portugal to unleaded petrol and road diesel from 12 October 2026. Compared with the rates effective from 5 October, petrol decreases by EUR 8.67 per 1,000 litres and diesel increases by EUR 0.73. Those tax differences do not determine the pump price: product classification, timing, stocks and the invoicing chain must be reviewed separately before any operational or retrospective adjustment.
European UnionOn 9 October 2026, the Council of the European Union adopted a revision of its list of non-cooperative jurisdictions for tax purposes. Panama and Viet Nam move to Annex II pending an in-depth Global Forum review. The change calls for a review of affected transactions, but does not automatically remove a withholding tax, a control or a reporting obligation. This analysis distinguishes the adopted decision, its official publication and the rules that must be checked for each transaction.
European UnionThe Commission proposes extending two temporary VAT anti-fraud tools until 30 June 2030: the targeted reverse charge under Article 199a and the Quick Reaction Mechanism under Article 199b. COM(2026) 515 has not yet been adopted and does not, by itself, change any invoice. Current EU law sets the expiry at 31 December 2026. Businesses should monitor the Council process, national choices and the transition to VAT in the Digital Age.
United Arab EmiratesThe FTA’s guide to the scope of Top-up Tax calls for large groups to review their registration obligations. For relevant entities whose fiscal year ended before 30 April 2026, the application must be submitted by 30 November 2026. Testing consolidated revenue, identifying taxable entities and applying transitional rules therefore comes before calculating the tax. A nil amount payable does not, by itself, remove the registration requirement.
