On May 6, 2020, the German Cabinet adopted the draft Coronavirus Tax Assistance Act, which provides for a temporary reduction in value-added tax on food served in catering outlets.

On May 13, 2020, the Belgian tax authority announced that the competent authorities of Belgium and Germany have concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

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.

Both houses of the German parliament have now approved the EUR130bn (USD146bn) COVID-19 economic stimulus plan, which includes numerous tax relief measures.

On September 2, 2020, the German Ministry of Finance announced that the official value-added tax manual for 2019/20 has been published online.

Germany and the Netherlands have agreed to extend the validity of an agreement clarifying the tax arrangements of frontier workers during the COVID-19 pandemic until December 31, 2020.

Germany and Poland have concluded an agreement to provide relief to cross-border workers who have been affected by COVID-19 restrictions on movement.

The International Monetary Fund has collated information on the tax and non-tax policy responses of some 193 jurisdictions to COVID-19.

The Swiss Government is anticipating a shortfall in tax receipts of over CHF5bn in 2020.

The Government of Cyprus has announced a number of new tax support measures for businesses, including a value-added tax rate cut for tourism accommodation providers and restaurants.

Cyprus has extended the deadline for the submission of corporate tax returns and the TD1A form required from certain self-employed persons.

Malta's Commissioner for Revenue has announced extensions to deadlines for the electronic filing of income tax returns by companies.

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

Malta has announced its decision to defer reporting under the EU's sixth Directive on Administrative Cooperation, on tax schemes, for six months.

Hong Kong's Inland Revenue Department has explained COVID-19 tax concessions available for taxpayers struggling to pay their tax dues and has highlighted upcoming property tax obligations.

On May 11, 2020, the French Government presented a COVID-19-related economic support package targeted at the nation's wine industry, which includes relief from social contributions.

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.

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.

Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.

The French Government has listed the businesses that may exceptionally benefit from a two-thirds reduction in local property tax.

France's General Directorate of Public Finance has launched a scheme that allows small companies to request a specific settlement plan for the payment of their taxes.

The French Government is extending its COVID-19 financial support package for the tourism sector to various additional business types.

The French Ministry of Finance confirmed on August 31, 2020, that several tax agreements applying to cross-border workers during the COVID-19 crisis have been extended.

The French tax authority has announced that it will modify and extend a scheme that allows employers to pay workers tax-free bonuses.

In two recent speeches, French Finance Minister Bruno Le Maire has outlined plans to extend COVID-19 supports for French businesses.

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.

The European Commission has approved under state aid rules four Italian tax schemes to support companies and self-employed workers affected by the coronavirus outbreak.

On July 10, 2020, the Italian tax authority issued a ruling to explain the rules concerning tax credits for expenditure on adapting workplaces to prevent the spread of COVID-19.

The Italian Government will allow tax payments that were deferred during the COVID-19 lockdown to be paid in instalments over a two-year period.

Hong Kong's Inland Revenue Department has explained COVID-19 tax concessions available for taxpayers struggling to pay their tax dues and has highlighted upcoming property tax obligations.

The Swiss Government has opened the application process for a loan guarantee scheme aimed at helping start-ups facing liquidity problems during the coronavirus outbreak.

The Swiss Government is anticipating a shortfall in tax receipts of over CHF5bn in 2020.

The Swiss Government has confirmed it will extend a tax exemption for surface disinfectants in light of COVID-19.

Saudi Arabia has announced its decision to increase its headline value-added tax rate to 15 percent from five percent, in a surprise break from the Gulf Cooperation Council's harmonized value-added tax framework.

COVID-19 restrictions limited human mobility and contact, which nearly reduced 750,000 dengue cases in 2020, reveals a new study published in iLancet Infectious Diseases.

Tax revenues fell in 2019 in two-thirds of economies across Asia and the Pacific as a result of an economic slowdown prior to the COVID-19 pandemic, according to a new OECD report.

On May 7, 2020, the United States Internal Revenue Service issued a reminder to employers affected by COVID-19 about the tax credits made available to them under the Coronavirus Aid, Relief, and Economic Security Act.

On May 15, 2020, the United States House of Representatives approved the HEROES Act, which amends previous COVID-19-related stimulus legislation by changing loss carryback rules and providing further tax support for businesses and individuals.

On May 13, 2020, the Belgian tax authority announced that the competent authorities of Belgium and Germany have concluded an agreement which clarifies the tax situation of cross-border workers in the context of the COVID-19 health crisis.

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 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.

Belgium has extended agreements with France, Germany, Luxembourg, and the Netherlands clarifying the tax rules for frontier workers working from home due to COVID-19.

On July 6, 2020, the Belgian Ministry of Finance announced that the deadline for the filing of corporate tax returns has been extended further, from September 24 to October 29, 2020.

The Belgian Finance Ministry has released guidance on a COVID-19 tax relief measure on offer for employer-paid expenses for teleworking.

The Belgian Government has released a new form for SME corporate taxpayers to access tax reliefs for investments, which were enhanced in response to COVID-19.

Luxembourg and Belgium will extend the duration of an agreement that clarifies the tax rules for cross-border workers affected by COVID-19 restrictions.

The French Ministry of Finance confirmed on August 31, 2020, that several tax agreements applying to cross-border workers during the COVID-19 crisis have been extended.

The EU will postpone the entry into force of its VAT e-commerce package and will defer certain filing deadlines under the Directive on Administrative Cooperation due to the coronavirus pandemic.

The Irish Revenue has announced the implementation of temporary measures in relation to the close company surcharge regime, in response to the coronavirus pandemic.

Irish business association Ibec has called for the establishment of a Commission on Taxation, as part of a package of measures to "reboot" the economy after the coronavirus pandemic.