BDO Global Tax Alert

Tax and regulatory changes across Ireland, the UK, and the EU continue to reflect broader international trends, with updates this quarter focused on VAT reform, employer compliance, and cross-border workforce reporting.

In Ireland, Budget 2026 and recent PRSI and employment classification developments may affect workforce planning and payroll operations. The UK is refining its approach to internationally mobile employees and share-based reporting, while the EU sees continued movement on VAT - from e-invoicing in Slovakia to VAT rate and policy updates in Spain, Belgium, and Poland.

Beyond Europe, jurisdictions such as Chile, Botswana, and Brazil are expanding VAT and indirect tax measures, particularly targeting digital services and infrastructure investment.

In global mobility, new guidance from Belgium, Canada, Switzerland, and the UK signals increased scrutiny on reporting, residence, and internationally mobile workforces.

While many changes are still at consultation or early implementation stage, they mark important trends for internationally active businesses to keep on their radar.
 

Learn about these developments and more in Global Tax News.
 

• IRELAND: 

  • Budget 2026 - Financial Services Tax Insights

  • Karshan Settlement Disclosure Opportunity for Employers

  • Upcoming PRSI Rate Changes - Effective 1st October 2025

• UNITED KINGDOM: 

  • Employment Related Securities Reporting Requirements for Employees within a Short Term Business Visitor Agreement

  • HMRC clarify National Insurance Contribution Treatment of Internationally Mobile Employees - What Employers should do next

• SLOVAK REPUBLIC: VAT Changes on the Horizon, Including Mandatory E-Invoicing

• BELGIUM: 

  • VAT Rate Adjustments on Dwelling Renovations/Reconstruction, Heating Systems and Purchases of Art

  • Implementation of the Remaining VAT Chain Modernisation Rules Postponed

  • Eased STRIT/STRIR Rules Would Strengthen Tax Attractiveness

• DENMARK: TEAC Clarifies Plastic Tax Refund Rules and Correction of Fraudulent VATable Transaction

• POLAND: New Beverage Packaging Deposit System Has VAT Implications

• SWITZERLAND: Tax Residence and Stricter Tax Practices in Cross-Border Family Relationships

• CHILE: New VAT Rules on Cross-Border Remote Sales of Low-Value Goods

• BRAZIL: Tax Incentives for Datacentres Introduced

• BOTSWANA: Nonresident Suppliers of Remote Services to be Subject to VAT and Reverse Charge to Apply

• INDIA: Government Notification Is Required to Give Effect to the MLI Provisions in a Tax Treaty