The Irish Revenue has updated its guidance on stamp duty to clarify a number of issues related to the conditions for companies to avail themselves of associated companies relief.

On June 24, 2020, the Belgian Ministry of Finance issued a clarification of tax payment deadlines for non-resident individuals after the tax authority issued tax statements with the wrong due dates.

Austrian Finance Minister Gernot Blumel said on June 16, 2020, that elements of an income tax cut package agreed by the governing coalition earlier this year will be brought forward as part of a post-COVID-19 economic stimulus package.

A EUR130bn (USD148bn) fiscal stimulus package with numerous tax measures, intended to help revive the German economy following the COVID-19 pandemic, was approved by the Federal Cabinet on June 12, 2020.

The New Zealand Government has announced that it will provide tax relief for low-income earners by waiving nominal tax debts.

The French Government has presented to the Council of Ministers a third amendment to the Finance Bill for 2020, which provides additional support for businesses affected by the COVID-19 outbreak.

The Dutch Government has submitted a bill to parliament that will restrict the amount that shareholders can borrow from their own companies without the imposition of tax.

On May 20, 2020, the Finnish tax authority issued a reminder to sharing economy platforms that they must report details of ride sharing and rental activities from 2021.

On May 15, 2020, the competent authorities of Belgium and France concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

On May 25, 2020, the Dutch tax authority said that taxpayers receiving assessment notices for not submitting a value-added tax return on time can apply for a three-month filing extension.

The Swiss Federal Council intends to end the obligation to sign electronic tax returns and to introduce new e-filing requirements for certain documents.

The Australian Taxation Office has issued a Taxpayer Alert on mischaracterized arrangements and schemes connected with direct foreign investment into Australian businesses.

Malta's Commissioner for Revenue has released tax-related guidance for self-employed taxpayers receiving the COVID wage supplement.

On May 20, 2020, the German Cabinet agreed on new regulations that will set higher carbon prices from 2021 than those originally envisaged in the Government's Climate Protection Program, which was partially approved by parliament in November 2019.

On May 21, 2020, the Italian Revenue Agency issued a summary of additional tax measures in Decree 34/2020, which are intended to further support taxpayers affected by the COVID-19 virus.