Autumn Budget 2025

Archive

View a previous budget

World Tax Adviser

 A world of news with tax@hand

9 January 2026

Bermuda:

  • Laws enacted on tax credits and CIT amendments

Germany:

  • Upper house approves minimum tax rules update

Netherlands:

  • 2026 tax plan package adopted by Senate

OECD:

  • Pillar Two: Side-by-side package released

Global trade updates

Tax treaty roundup

The issue also includes articles relating to Australia, Egypt, France, Germany, Hong Kong SAR, Luxembourg, the OECD, and the United States.

Download the full newsletter here.

Disclaimer

This publication has been written in general terms and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this publication. Deloitte LLP would be pleased to advise readers on how to apply the principles set out in this publication to their specific circumstances. Deloitte LLP accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication.

Deloitte LLP is a limited liability partnership registered in England and Wales with registered number OC303675 and its registered office at 1 New Street Square, London, EC4A 3HQ, United Kingdom.

Deloitte LLP is the United Kingdom affiliate of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities. DTTL and Deloitte NSE LLP do not provide services to clients. Please see About Deloitte to learn more about our global network of member firms.

© 2024 Deloitte LLP. All rights reserved.