October 2025 Newsletter

Foreword

• Philippe Arraou, ETAF president

Professional law

• ETAF calls for stronger protection of professional secrecy for tax advisers in EU law
• ETAF recommendations for the evaluation of the Whistleblower Protection Directive
• ETAF takes a stand on a possible 28th regime for innovative companies

Tax law

• European Commission unveils its 2026 Work Programme
• European Commission recommends simplified and favourable tax treatment for savings and investment accounts
• ETAF stance on new VAT rules for the travel and tourism sector
• Member States confirm EU list of non-cooperative tax jurisdictions remains unchanged
• OECD advances work on a side-by-side system under Pillar Two
• Highlights from latest UN Tax Convention negotiation session

ECJ tax case-law digest

• August - October 2025

ETAF news

• Save-the-date: ETAF Professional Law Conference on 9 December 2025 with MEP Maria Grapini