- VAT exemption for small value imports now applies only to non-commercial shipments between individuals, effective December 18, 2025; threshold remains €22, with exclusions for alcohol, perfumes, and tobacco.
- The 5% preferential VAT rate for residential buildings and apartments is extended until December 31, 2028.
- A new rulebook on the Pillar Two top-up tax was published, detailing forms and procedures for QDMTT, IIR, and UTPR, in line with OECD models.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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