#international-tax
Cross-border tax compliance, foreign income reporting, and US international tax obligations for individuals and corporations
Estonia added a 2% surcharge on board member fees (24% total) from January 2026 and now denies VAT numbers to e-Resident companies without real economic ties — while 0% corporate tax on retained profits remains. Here's what changes for Estonian OÜ owners.
New Zealand provisional taxpayers with residual income tax over $5,000 choose between the standard uplift method (105% of last year's RIT), the estimation method, and AIM, with IRD charging use-of-money interest near 11% annually on shortfalls outside the safe harbour rules.
From July 29, 2026, HMRC removes computers from the VAT Capital Goods Scheme entirely and raises the land and property threshold from £250,000 to £600,000 — the first increase since 1990. Expenditure incurred before that date stays under the old rules for its full adjustment period, so mid-project businesses must check when their first qualifying spend landed.
On October 1, 2026, Japan's transitional 80% input-credit for consumption tax paid to unregistered suppliers shrinks — to 70% under the FY2026 tax reform taper, then 50% in 2028, 30% in 2030, and 0% by October 2031 — while the 2-wari tokurei simplified rate for newly registered small businesses expires. Here's what Japanese freelancers, small suppliers, and the buyers who rely on them should do before the deadline.
From April 1, 2026, IRAS can reject voluntary GST registration applications in Singapore that don't include InvoiceNow adoption. Here's the phased rollout timeline through 2031, the four-step Peppol setup process, available grants of up to S$1,000 per SME, and how transaction-level reporting changes the case for clean books.
Egypt's Law No. 6 of 2025 lets SMEs with annual turnover up to EGP 20 million pay 0.4%–1.5% tax on revenue instead of 22.5% on profit, with stamp duty and dividend withholding exemptions but a five-year lock-in — while Resolution 281 of 2025 halves the mandatory e-invoicing threshold to EGP 250,000.
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, 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 (§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.
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.
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.
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.
