#international-tax
International Tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
France Raises Auto-Entrepreneur Revenue Ceilings for 2026–2028: New Limits, Same VAT Thresholds
France's micro-entrepreneur revenue ceilings rose on January 1, 2026 to €203,100 for goods and €83,600 for services, holding through 2028 — while VAT exemption thresholds stayed at €85,000/€37,500. Here's how the two separate ceilings work, the mixed-activity rules, and what actually happens when you exceed them.
India's GST 2.0: Simpler Slabs, Stricter ITC Matching, and What Small Businesses Must Do in 2026
India's GST 2.0, effective September 22, 2025, collapsed four slabs into 5% and 18% (plus 0% and a 40% sin-goods bracket) — but ITC is now claimable only when it appears in GSTR-2B, supplier invoices must be paid within 180 days, and GSTR-1/3B mismatches over ~5% auto-trigger DRC-01B notices. Here's the 2026 compliance routine for small businesses.
Germany's Kleinunternehmerregelung in 2026: How the €25,000/€100,000 VAT Exemption Thresholds Work
Germany's Kleinunternehmerregelung (§19 UStG) exempts small businesses from charging VAT if prior-year net revenue stayed under €25,000 and current-year revenue stays under €100,000 — a hard, real-time ceiling since the 2024 reform. Here is how the thresholds, invoice wording rules, e-invoicing deadlines, and the five-year opt-out lock-in work in 2026.
Kenya's KRA Now Auto-Validates Tax Returns Against eTIMS Invoices: What Changes in 2026
Starting with 2025 year-of-income returns filed in 2026, Kenya's KRA automatically cross-checks declared income and expenses against eTIMS invoices, withholding tax records, and customs data — expenses without a matching electronic invoice are reclassified as taxable profit. Here's who's affected, the exempt categories, and a compliance checklist.
New Zealand's GST Is Turning 40 — And Inland Revenue Just Proposed the Biggest Cleanup in Years
Inland Revenue's May 2026 "Current GST Issues" paper poses 56 questions across eight reform areas for New Zealand's 40-year-old GST Act — excluding zero-rated exports from the $60,000 registration threshold, reclassifying student accommodation as commercial dwellings, zero-rating residential solar exports, and a 5% materiality test for error correction. Here's what small businesses, freelancers, and landlords should track before draft legislation lands.
Freelancing in Switzerland: How Cantonal Taxes, AHV, and the CHF 100,000 VAT Line Actually Work
A Swiss freelancer's tax bill stacks federal (up to 11.5%), cantonal, and communal layers — roughly CHF 15,000–18,000 on CHF 100,000 of profit in Zug versus about CHF 28,000 in Geneva. This guide covers AHV self-employed status (three criteria, ~10% of net profit, CHF 2,300 registration threshold), the CHF 100,000 VAT and Commercial Register line, 8.1% standard VAT, Pillar 3a deductions up to CHF 36,288, and when a GmbH beats a sole proprietorship.
Colorado HB26-1289: Worldwide Combined Reporting Becomes the C Corp Default in 2027
Starting with tax years beginning January 1, 2027, Colorado's HB26-1289 makes worldwide combined reporting the default for unitary C corporation groups — foreign subsidiaries included. The water's-edge election that avoids it binds for ten consecutive years, and a tax-haven blacklist (Hong Kong, Ireland, the Netherlands, Singapore) pulls listed entities back in regardless. Here's who is affected and what records you need.
Malta's New VAT-Inclusive Pricing Rule: What Freelancers and Small Businesses Need to Know
Malta's 2026 Budget Implementation Act makes displayed prices presumed VAT-inclusive by law, with only two carve-outs. The domestic small-enterprise exemption holds at €35,000 turnover, new Articles 11A/11B open a €100,000 EU-wide cross-border SME scheme with quarterly declarations, and mandatory e-invoicing is coming as Malta targets its 24.2% VAT gap.
The Netherlands Is Cutting the Zelfstandigenaftrek Again: What ZZP Freelancers Should Budget for in 2026 and 2027
The Dutch zelfstandigenaftrek drops from €2,470 in 2025 to €1,200 in 2026 and €900 in 2027 — an 88% reduction since 2020's €7,280. For a ZZP freelancer with €50,000 profit, the 2026 cut alone adds roughly €400–€480 in tax, compounded by the MKB-winstvrijstelling falling to 12.70%. Here's the full phase-down schedule and five concrete budgeting steps.
Autónomo Taxes in Spain: Cuotas by Real Income, IRPF Withholding, and the €80 Flat Rate Explained for 2026
Spain's autónomo cuota is income-based across 15 tiers (roughly €205 to €1,606/month at a 31.5% rate), reconciled after your annual tax return via regularización. New freelancers can pay a flat €80/month for 12 months and withhold IRPF at a reduced 7% instead of 15% — but choosing 15% once forfeits the reduced rate. Here's how the 2026 rules fit together.
Keysight v. United States: What the First Major Post-Chevron GILTI Ruling Means for Businesses with Foreign Subsidiaries
On July 2, 2026, the U.S. Court of Federal Claims invalidated Treasury Reg. 1.951A-2(c)(5) in Keysight Technologies v. United States, holding that Treasury exceeded its authority under Section 7805(a) — the first major tax-regulation strike-down since Loper Bright ended Chevron deference. Here's what U.S. owners of foreign corporations should know about open tax years, protective refund claims, and the coming NCTI regime.
A Tax Court Judge Just Told Treasury Its Own Regulation Doesn't Count
In Siemens Medical Solutions USA, Inc. v. Commissioner (167 T.C. No. 5, 2026), the Tax Court struck down Treasury's Extraordinary Disposition Rule, restoring a full $315 million Section 245A dividends-received deduction because the regulation added conditions absent from the statute's plain text. What the ruling, decided under the post-Loper Bright standard, means for any business relying on regulatory limits that outrun the underlying law.