Europe

Finland: Finland Implements OECD Pillar Two Minimum Tax for Large Corporate Groups

Finland has transposed the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules into domestic law, introducing a 15% minimum effective tax rate for multinational enterprise (MNE) groups with consolidated revenues exceeding EUR 750 million. The legislation, effective for fiscal years starting on or after 31 December 2025, implements the Income Inclusion Rule (IIR) and the

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Finland: Finland to Integrate Estate Tax Management into MyTax Platform in 2027

From 2027, the Finnish Tax Administration will extend its MyTax digital service to cover the tax management of estates of deceased persons (death estates). Currently, estate administrators must interact with the Tax Administration via paper forms and separate correspondence. The planned integration will allow authorized shareholders, estate administrators, and legal representatives to file estate tax

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Finland: EU ViDA Package to Modernize VAT Compliance for Finnish Businesses 2028–2035

The European Union’s VAT in the Digital Age (ViDA) legislative package will bring profound changes to value-added tax compliance for businesses operating in Finland and across the EU. The reforms, to be implemented gradually between 2028 and 2035, mandate real-time digital reporting (DRR) based on e-invoicing standards, a single EU VAT registration for cross-border supplies

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Poland: Poland BEPS 2.0: Global Minimum Tax Implementation Challenges

Scheduled for 5 November 2026 in Warsaw, the “BEPS 2.0 w praktyce” (BEPS 2.0 in Practice) event focuses on the practical implementation of the Global Minimum Tax (Pillar Two) in Poland. The Polish legislature published a draft amendment to the Equalization Tax Act on 5 February 2026, transposing the EU Directive (EU) 2022/2523. Combined with

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Poland:Poland CN Classification Impact on VAT, Excise, Customs, CBAM

Also on 4 November 2026, EY Poland delivers a webcast on the growing influence of Combined Nomenclature (CN) code classification across a spectrum of indirect tax and regulatory obligations. Correct CN classification determines VAT rates (e.g., reduced vs. standard), excise duty liability, customs duty rates, SENT (System Elektronicznego Nadzoru Transportu) monitoring requirements, and Carbon Border

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Poland: Poland Corporate Structure: Branch vs Subsidiary Tax Legal Accounting

Broadcast on 4 November 2026, this EY TV session for capital groups examines the critical decision between establishing a Polish branch (oddział) versus a subsidiary (spółka zależna) for foreign expansion. The choice fundamentally affects legal liability, corporate income tax (CIT) and VAT registration, transfer pricing obligations, financial statement consolidation, audit requirements, and employment law responsibilities.

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Poland: Estonian CIT Reorganizations: Tax Impacts of Mergers & Acquisitions

On 3 November 2026, EY Poland hosts a dedicated webcast addressing the tax implications of corporate reorganizations under the Estonian CIT regime. The Estonian CIT system, which defers taxation until profit distribution, has specific rules governing transformations, mergers, and acquisitions that can significantly alter the tax profile of participating entities. This session provides a comprehensive

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Poland: EY Tax Compliance Automation Breakfast: JPK CIT, TP, R&D

On 3 November 2026, EY Poland organizes the “Tax Compliance & Automation Breakfast” in Warsaw, focusing on the practical application of automation technologies across core tax compliance processes. As Polish tax authorities continue to expand digital reporting mandates — including JPK_CIT, transfer pricing documentation, and R&D incentive reporting — tax functions face increasing pressure to

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Romania: NNDKP Tax Experts: No Tax Hikes Expected in 2027

On 31 October 2026, ZF Live hosted Ionuț Simion and Alina Timofti, tax partners at NNDKP, who discussed the business community’s tax expectations for 2027. The consensus is that no major tax increases are anticipated, providing a stable fiscal environment. However, the experts noted that companies hold significant cash reserves but lack viable investment projects,

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Denmark: Denmark Social Dumping Crackdown: 8 of 9 Vestegnen Firms Flagged

On 30 October 2026, the Danish Tax Agency announced that a control operation in the Vestegnen area (western Greater Copenhagen) uncovered social dumping indications in eight out of nine inspected businesses. The violations include unregistered business activity, missing VAT registrations, and failure to withhold and report employee taxes. The nine companies — largely foreign‑owned service

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