Tax Reforms Tables by Member State
This section includes the results of the annual TAXUD – OECD survey on tax policy reforms.
Each year new tables are produced summarising the main tax reforms in the EU Member States. The tables published in this section include the latest reforms announced, legislated or implemented during 2023 and not published before (online and in previous reports).
The reforms are categorised by type of measure (VAT, CIT, PIT, etc.) and a brief description is provided along with the direction of change of the reform (impact on tax base and tax rate). 2024 questionnaires included also a specific question aimed at identifying reforms responding to rising prices.
For European countries, the European Commission uses the information that is collected through the questionnaires in its Annual Report on Taxation.
The OECD also uses the information provided as the basis for producing its Tax Policy Reforms report, an annual publication which provides an overview of tax reforms and tax policy trends across countries.
- Austria
- Belgium
- Bulgaria
- Croatia
- Czechia
- Denmark
- Estonia
- Finland
- Germany
- Hungary
- Ireland
- Lithuania
- Luxembourg
- Netherlands
- Portugal
- Romania
- Slovakia
- Slovenia
Archives
Other related information:
- An analysis of the latest tax reforms in the EU Member States can be found in the Annual Report on Taxation.
- The TEDB database provides an interactive tool for downloading information on Member States' tax systems.