Policy watch

Every rule change, tracked.

Visa thresholds move. Tax regimes close. Health premiums reset in January and nobody writes to tell you. This is the running record of what changed across 22 European countries — every entry dated, sourced, and linked back to the page it affects.

163 updates on file · last reviewed · figures from official sources unless stated

Country
Topic

163 updates shown

Coming up

Austrian pensioners face first e-card service fee deduction in November

A transitional rule ends: pension recipients pay the e-card service fee for the first time on 15 November 2026, covering calendar year 2027. The fee is €26.85 and is deducted by the pension insurance provider. People exempt from prescription charges do not pay it.

Source: Dachverband der Sozialversicherungsträger

Deadline Austria · Healthcare Tighter or costlier

Malta retirement and residence tax programmes close to new applicants on 31 December

Legal Notice 195 of 2026 replaces the Retirement and Global Residence Programmes with a single Individual Tax Programme from 1 January 2027: minimum tax for retirees rises to EUR 15,000, fee EUR 8,500, property EUR 700,000. File by 31 December 2026 to keep current rules until 2031.

Source: Legislation Malta

Deadline Malta · Tax & finance Tighter or costlier

Finnish citizenship test applies to applications filed from 1 March 2027

Amendments to the Citizenship Act enter into force on 1 January 2027 and bite on applications submitted from 1 March 2027, adding a civic knowledge test with a 70% pass mark for applicants aged 18 to 64. People aged 65 and over are exempt.

Source: Finnish Immigration Service

Deadline Finland · Visas & residency Tighter or costlier

September 2026

Dutch budget pencils in a EUR 169 monthly health premium and a EUR 400 deductible for 2027

Budget Day 2026: the government estimates the average basic premium at EUR 169 a month for 2027, with the eigen risico rising to EUR 400 as statutory indexation resumes. Insurers publish final premiums by 12 November 2026. The plan to halve the deductible is dead; a rise to EUR 455 is postponed to 2028.

Source: Rijksoverheid (VWS budget 2027)

Proposal Netherlands · Healthcare Tighter or costlier

Irish naturalisation set to stretch from 5 to 8 years under bill now in priority drafting

The Government approved priority drafting of the Irish Nationality and Citizenship (Amendment) Bill 2026, which would raise the residency requirement to 8 years and add language, civics and self-sufficiency tests. Not yet law. Citizenship by descent via the Foreign Births Register is untouched.

Source: Department of Justice (gov.ie)

Proposal Ireland · Visas & residency Tighter or costlier

August 2026

France plans to lift the medical franchise cap to €140

A draft decree reported on 24 August 2026 would raise the annual ceiling on medical franchises and flat-rate patient charges from €100 to €140, a 40% increase. The government had earlier planned to double it to €200. Not yet published.

Source: Boursorama (AFP)

Proposal France · Healthcare Tighter or costlier

Riksbank holds its policy rate at 1.75% and keeps a rise on the table

At its 20 August 2026 meeting the Riksbank left the policy rate at 1.75%, noting that summer growth and inflation had come in higher than its June forecast and that there is still a risk of underlying inflation becoming too high.

Source: Sveriges Riksbank

In force Sweden · Cost of living Neutral

Cyprus inflation hits 4.4% in July 2026, third-highest in the EU

Cyprus recorded annual HICP inflation of 4.4% in July 2026 against an EU average of 3.0% and a euro area average of 2.9%, behind only Romania and Lithuania. Construction material prices were 3.33% higher than a year earlier.

Source: Cyprus Mail

In force Cyprus · Cost of living Tighter or costlier

Cyprus proposes its biggest pension overhaul since 1980

The government presented a pension reform that would raise payments for all 123,000 current pensioners, with roughly 50,000 gaining more than €100 a month and some future low-income pensioners up to 60% more. It is a proposal, not yet law.

Source: Cyprus Mail

Proposal Cyprus · Tax & finance Easier or cheaper

UK inflation rose to 2.9% in the year to July 2026

ONS figures published on 19 August 2026 show CPI up from 2.6% in June to 2.9% in July, driven mainly by the July gas and electricity price cap rise. Falling motor fuel prices provided the largest offset.

Source: Office for National Statistics

In force United Kingdom · Cost of living Tighter or costlier

Malta's annual inflation edges up to 2.1% in July 2026

The National Statistics Office reported HICP inflation of 2.1% in July 2026, up from 2.0% in June and 0.8 points below the euro area. Restaurants and accommodation contributed most; clothing and footwear fell 3.6%.

Source: National Statistics Office Malta

In force Malta · Cost of living Neutral

Luxembourg inflation reached 3.4% in July 2026

Eurostat figures published on 19 August 2026 show Luxembourg's annual HICP inflation at 3.4% in July 2026, against 2.9% for the euro area as a whole.

Source: Eurostat

In force Luxembourg · Cost of living Tighter or costlier

Central Bank of Iceland raises its key rate to 8%

On 19 August 2026 the Monetary Policy Committee lifted the key rate 25 basis points to 8%, a third consecutive increase, citing July inflation of 5.3% and elevated inflation expectations. Icelandic mortgage costs track the policy rate closely.

Source: Trading Economics

In force Iceland · Cost of living Tighter or costlier

Belgian inflation was 3.6% in July 2026, well above the euro area

Eurostat's release of 19 August 2026 put Belgium's annual HICP inflation at 3.6% for July 2026, against 2.9% for the euro area as a whole, keeping Belgium among the higher-inflation member states.

Source: Eurostat

In force Belgium · Cost of living Tighter or costlier

Austrian inflation eased to 2.8% in July 2026

Statistics Austria published a July 2026 consumer price inflation rate of 2.8% on 19 August 2026, down from 3.2% in June. Austrian inflation has stayed persistently above the German and euro area average through 2026.

Source: Statistik Austria

In force Austria · Cost of living Tighter or costlier

Finnish inflation at 2.1% in the year to July 2026

Statistics Finland reported consumer prices 2.1% higher in July 2026 than a year earlier, in a release published on 14 August 2026.

Source: Statistics Finland

In force Finland · Cost of living Neutral

Croatian inflation 3.9% in July 2026 as energy prices rise 12.2%

The Croatian Bureau of Statistics reported consumer prices 3.9% higher than a year earlier in July 2026, published on 14 August. Energy rose 12.2% and services 8.5%, while non-food industrial goods excluding energy fell 1.1%.

Source: Croatian Bureau of Statistics (DZS)

In force Croatia · Cost of living Tighter or costlier

Spanish inflation rises to 3.6% in July 2026

INE reported annual CPI of 3.6% for July 2026, four tenths above June. Core inflation, excluding fresh food and energy, rose one tenth to 3.0%, the highest of the four main southern European markets this summer.

Source: Instituto Nacional de Estadística

In force Spain · Cost of living Tighter or costlier

Norges Bank holds at 4.25% and warns a rate rise may still be needed

On 13 August 2026 Norges Bank kept the policy rate at 4.25%, saying a restrictive stance is still required with July inflation at 3.0%, markedly above target. Governor Ida Wolden Bache said it may still become necessary to raise the rate.

Source: Norges Bank

In force Norway · Cost of living Tighter or costlier

Irish inflation held at 3.4% in the year to July 2026

CSO figures published on 13 August 2026 put annual CPI inflation at 3.4%. Housing, water, electricity and gas were up 7.7%, driven by rents, mortgage interest and electricity. No category fell year on year.

Source: Central Statistics Office

In force Ireland · Cost of living Tighter or costlier

Italian inflation at 2.9% in July 2026

Istat put annual consumer price inflation at 2.9% in July 2026, with prices up 0.3% on the month. Core inflation, excluding energy and fresh food, held steady at 1.6%, the lowest of the four main southern European markets.

Source: Istat

In force Italy · Cost of living Neutral

German inflation climbed back to 2.8% in July 2026

Destatis confirmed on 12 August 2026 that consumer prices were 2.8% higher than a year earlier, up from 2.3% in June. Energy was 8.3% dearer year on year and fuel 23.0% dearer; core inflation was 2.4%.

Source: Statistisches Bundesamt (Destatis)

In force Germany · Cost of living Tighter or costlier

Norwegian inflation at 3.0% in the year to July 2026

Statistics Norway reported the consumer price index up 3.0% in the twelve months to July 2026, published on 10 August 2026. Core inflation, adjusted for tax changes and excluding energy, rose 2.7%.

Source: Statistics Norway

In force Norway · Cost of living Tighter or costlier

Danish inflation at 1.7% in the year to July 2026

Statistics Denmark reported consumer prices 1.7% higher in July 2026 than a year earlier, in a release published on 10 August 2026. Core inflation, which strips out energy and unprocessed food, ran higher at 2.3%.

Source: Statistics Denmark

In force Denmark · Cost of living Neutral

Greek inflation 3.4% in July 2026, driven by heating oil and fuel

ELSTAT reported annual CPI inflation of 3.4% for July 2026 in its 7 August release. Housing and energy rose 8.8%, with heating oil up 53.2% and natural gas up 16.7%; transport rose 7.4%. Electricity fell 2.2% and olive oil fell 21.7%.

Source: ELSTAT (Hellenic Statistical Authority)

In force Greece · Cost of living Tighter or costlier

Swiss inflation at 0.4% in July 2026 with prices down on the month

The Federal Statistical Office reported on 3 August 2026 that consumer prices fell 0.1% between June and July 2026 and were 0.4% higher than a year earlier, keeping Switzerland far below German and Austrian inflation.

Source: Swiss Federal Statistical Office

In force Switzerland · Cost of living Neutral

Slovenian inflation 3.0% in July 2026, up from 2.9% a year earlier

The Ministry of Finance's August 2026 investor presentation puts harmonised inflation at 3.0% in July 2026, against 2.9% in the same month of 2025. IMAD's spring forecast had expected 2.5% for the year as a whole.

Source: Slovenian Ministry of Finance

In force Slovenia · Cost of living Tighter or costlier

July 2026

Portuguese inflation eases to 3.0% in July 2026

INE's flash estimate put annual inflation at 3.0% in July 2026, down from 3.2% in June. Core inflation, which strips out food and energy, edged up to 2.6%, so underlying price pressure has not gone away.

Source: Dinheiro Vivo

In force Portugal · Cost of living Easier or cheaper

German skilled-worker permits now run to contract term plus six months

Amendments to section 18 of the Residence Act in force from 28 July 2026 extend permits for fixed-term contracts from contract plus three months to plus six, and give workers who lose a job at least six months to find another.

Source: FMR Legal (citing Bundesgesetzblatt 2026 I nos. 221, 222)

In force Germany · Working Easier or cheaper

Germany allows reuse of stored biometrics for permit renewals

The migration administration digitalisation act took effect on 28 July 2026. Authorities may reuse stored fingerprints, photos and signatures for straightforward electronic residence permit renewals instead of requiring a new biometrics appointment.

Source: FMR Legal (citing Bundesgesetzblatt 2026 I no. 222)

In force Germany · Visas & residency Easier or cheaper

France moves holiday-let registration to a national portal in late 2026

Official guidance updated on 27 July 2026 confirms that once the national registration teleservice goes live, planned for the fourth quarter of 2026, registering a furnished tourist let becomes compulsory in every commune and the number must appear on all listings.

Source: Service-Public.fr

Deadline France · Housing & property Tighter or costlier

Luxembourg housing package raises Bëllegen Akt tax credit to €45,000

The Booster fir de Wunnengsbau package announced on 16 July 2026 lifts the registration duty credit from €40,000 to €45,000 per buyer and, for three years, exempts the construction portion of off-plan main-home purchases from registration duty.

Source: Luxembourg Government

In force Luxembourg · Housing & property Easier or cheaper

Bundestag scraps the 65% renewable heating rule for homeowners

On 10 July 2026 the Bundestag voted 323 to 271 to replace the Heizungsgesetz with a technology-neutral regime. New oil and gas boilers stay legal, with rising blending quotas for climate-friendly fuels from 10% in 2029 to 60% in 2040.

Source: Deutscher Bundestag

In force Germany · Housing & property Easier or cheaper

Bundestag passes health insurance contribution stabilisation act

On 10 July 2026 the Bundestag passed the GKV-Beitragssatzstabilisierungsgesetz, tying health spending growth to economic growth to hold contribution rates down. Most measures begin in 2027; patient co-payments rise by 50% but lose annual indexation.

Source: Federal Ministry of Health (BMG)

In force Germany · Healthcare Neutral

Iceland adds a 90-180 day permit and moves work permits to immigration

From 8 July 2026 the Directorate of Immigration took over work permit processing from the Directorate of Labour, and a new category covers stays of 90 to 180 days for visiting family or for artists, scientists and athletes.

Source: Directorate of Immigration (Iceland)

In force Iceland · Visas & residency Easier or cheaper

Iceland moved work-permit processing to the Directorate of Immigration

Since 8 July 2026 the Directorate of Immigration handles both residence and work permits in one file, replacing the split with the Directorate of Labour. The remote-work visa is unchanged: 180 days at ISK 1,000,000 a month, non-renewable.

Source: Directorate of Immigration (island.is)

In force Iceland · Working Easier or cheaper

ETIAS slips past its Q4 2026 target with no confirmed launch date

The Financial Times reported that eu-LISA had accepted a late-2026 launch was no longer feasible, pointing to 2027. eu-LISA's formal position stayed Q4 2026. By August 2026 the EU said only that ETIAS is not operating and no applications are collected.

Source: Business Travel News Europe

Proposal EU-wide · Visas & residency Neutral

UK energy price cap rose 13% on 1 July 2026 to about £1,862 a year

Ofgem announced on 27 May 2026 that the default tariff cap would rise 13% for the quarter from 1 July 2026, to roughly £1,862 a year for a typical dual-fuel direct debit household, citing higher wholesale gas prices.

Source: Ofgem

In force United Kingdom · Cost of living Tighter or costlier

AIMA opens online permanent residence applications for EU citizens

From 1 July 2026 EU nationals and their family members can apply for permanent residence certificates and cards through AIMA's renewals portal, upload documents and pay fees online, replacing the old contact-form route.

Source: The Portugal News

In force Portugal · Visas & residency Easier or cheaper

Early retirement at 60 in Luxembourg needs a longer contribution record

From July 2026 the insurance record required for early retirement at 60 rises by one month, increasing in stages to eight extra months by 2030. The statutory retirement age remains 65.

Source: Luxembourg Government

In force Luxembourg · Working Tighter or costlier

German state pensions rise 4.24% from 1 July 2026

Deutsche Rentenversicherung confirmed on 5 March 2026 that the pension value rises from €40.79 to €42.52 per contribution point on 1 July 2026, a 4.24% increase for around 21 million pensioners.

Source: Deutsche Rentenversicherung

In force Germany · Tax & finance Easier or cheaper

Belgium raised the long-stay visa D handling fee from EUR 180 to EUR 250

The Immigration Office's handling fee for long-stay (D) visa applications rose to EUR 250 on 1 July 2026, on top of the unchanged EUR 242 contribution fee that must be paid for an Article 9 file to be admissible.

Source: Belgian Immigration Office

In force Belgium · Visas & residency Tighter or costlier

June 2026

Swiss parliament backs 0.4 point VAT rise to fund the 13th AHV pension

On 17 June 2026 parliament settled on a 0.4 percentage point VAT increase to help fund the 13th AHV pension, first paid at the end of 2026. The reduced rate on food and medicines is unchanged. A national vote is still required.

Source: Swiss Parliament

Proposal Switzerland · Tax & finance Tighter or costlier

Malta's new short-let rules in force: MTA licence, 90-day cap, occupancy limits

The Tourism Accommodation Regulations came into force on 15 June 2026. An MTA licence is required to operate or advertise, no booking may exceed 90 consecutive days, occupancy is capped at two per bedroom and ten per unit.

Source: Mamo TCV Advocates

In force Malta · Housing & property Tighter or costlier

Cyprus 200 sq m reduced-VAT scheme closed to new claims

Buyers relying on the pre-2023 200 sq m reduced 5% VAT regime had to file their declaration by 15 June 2026. Only the 2023 rules now apply: 5% on the first 130 sq m and €350,000, with overall caps of 190 sq m and €475,000.

Source: G. Kouzalis LLC

Deadline Cyprus · Housing & property Tighter or costlier

Swiss voters reject the 10 million population cap initiative

On 14 June 2026 Swiss voters rejected the sustainability initiative by 54.8% to 45.2% on 58% turnout. Free movement of people with the EU is preserved; had it passed, Switzerland could eventually have had to end the agreement.

Source: SWI swissinfo.ch

In force Switzerland · Visas & residency Easier or cheaper

Ireland amended its non-EEA family reunification policy

Immigration Service Delivery announced on 12 June 2026 that amendments had been made to the revised policy document on non-EEA family reunification, effective immediately. The policy governs sponsorship of non-EEA family members.

Source: Irish Immigration Service Delivery

In force Ireland · Visas & residency Neutral

Belgian immigration appeals move to a three-track written procedure

From 12 June 2026 the Council for Alien Law Litigation uses ordinary (30 days), accelerated (10 days) and urgent (5 days) tracks. Written submissions are the default, capped at 25 pages, and oral hearings are now exceptional.

Source: EILN via Altea

In force Belgium · Visas & residency Tighter or costlier

Sweden's new citizenship law raises the residence requirement to eight years

From 6 June 2026 the main habitual residence requirement rose from five to eight years, with a new self-sufficiency test and compulsory knowledge of Swedish society for ages 16-66. There are no transitional rules: undecided cases are judged under the new law.

Source: Swedish Migration Agency

In force Sweden · Visas & residency Tighter or costlier

Croatia's amended Law on Foreigners: permit decisions can take 90 days

Amendments to the Law on Foreigners entered into force on 4 June 2026. Processing times extend from 15 to 90 days with a possible 30-day extension, employer eligibility is tightened and family reunification is restricted for standard permit holders.

Source: Newland Chase

In force Croatia · Visas & residency Tighter or costlier

Croatia adds an A1.1 Croatian language test for renewing work permits

Under the amended Law on Foreigners, non-EU workers must show A1.1 Croatian and Latin script at their first renewal after twelve months. In exchange they may change employer after six months and work while a renewal is pending.

Source: Croatia Week

In force Croatia · Working Tighter or costlier

New Danish government programme proposes income tax and food VAT cuts

The programme published after the March 2026 election proposes scrapping the top two income tax brackets in favour of a base tax up to DKK 777,900 with a 15% top tax above it, and halving VAT on food from 25% to 12.5%. None of it is law yet.

Source: The Local Denmark

Proposal Denmark · Tax & finance Easier or cheaper

Swedish work permits now require 90% of the national median salary

New rules from 1 June 2026 lifted the pay floor from 80% to 90% of Sweden's median salary, currently SEK 34,470 a month. Listed occupations and some former students qualify at 75%, or SEK 28,725. Health insurance is now required for stays of up to a year.

Source: Swedish Migration Agency

In force Sweden · Working Tighter or costlier

Index tranche lifted Luxembourg salaries and pensions by 2.5%

Cumulative inflation crossed the 2.5% trigger, so an automatic indexation of 2.5% applied to all salaries, wages and pensions from 1 June 2026. Annual inflation was running at about 3.1% in April 2026.

Source: SD Worx Luxembourg

In force Luxembourg · Cost of living Easier or cheaper

French minimum wage rises 2.41% on 1 June 2026

An automatic mid-year adjustment triggered on 13 May 2026, when the reference price index passed 2%, lifted the SMIC by 2.41% from 1 June 2026 to €12.31 gross an hour, or €1,867.02 a month for a 35-hour week.

Source: info.gouv.fr

In force France · Cost of living Tighter or costlier

May 2026

Croatia proposes scrapping income tax on all pensions from 2027

In an anti-inflation package presented on 28 May 2026, the government proposed abolishing income tax on pensions from the start of 2027, worth about €180 million a year to more than 540,000 pensioners. A €1,000 gross pension would gain about €46 a month.

Source: Croatia Week

Proposal Croatia · Tax & finance Easier or cheaper

Croatia plans higher flat-rate tax on short-term rentals from 2027

The same package would raise the flat-rate short-term rental charge from €100 to €150 in the most developed areas and from €70 to €100 in the second category, alongside sharp increases for flat-rate sole traders. Not yet law.

Source: Croatia Week

Proposal Croatia · Housing & property Tighter or costlier

41 Croatian municipalities raised their annual property tax rate for 2026

For 2026, 41 municipalities and cities increased the annual real-estate tax rate and 12 cut it. Some 84 now charge €5.00-€8.00 per sq m, mostly on the coast, while 125 remain at the €0.60 minimum. The legal range is €0.60-€8.00 per sq m.

Source: 385 Real Estate

In force Croatia · Housing & property Tighter or costlier

EU single permit deadline passed with Luxembourg bill still pending

The recast EU Single Permit Directive had to be transposed by 21 May 2026. Luxembourg's draft law 8586, which would merge residence and work authorisation into one application and cut processing to about 90 days, was still under consideration.

Source: EILN

Deadline Luxembourg · Working Neutral

Consultation on £2m-plus council tax surcharge ran to 14 July 2026

The government consulted from 19 May to 14 July 2026 on a High Value Council Tax Surcharge for English homes worth £2m or more from April 2028: £2,500 a year at £2m, rising to £7,500 above £5m. No outcome has been published.

Source: GOV.UK

Proposal United Kingdom · Housing & property Tighter or costlier

Portugal raises citizenship residency requirement to 10 years

Lei Orgânica n.º 1/2026 replaces the old five-year rule: naturalisation now needs 10 years of legal residence for most nationalities and 7 years for EU and Portuguese-speaking (CPLP) nationals. In force from 19 May 2026.

Source: Diário da República

In force Portugal · Visas & residency Tighter or costlier

Portugal adds language, culture and history test for citizenship

The same nationality law requires applicants to prove, by test or certificate, sufficient knowledge of Portuguese language, culture, history and national symbols. CPLP nationals are presumed to meet the language element unless there is clear evidence otherwise.

Source: Diário da República

In force Portugal · Visas & residency Tighter or costlier

Iceland raises the income you must show for a residence permit

From 18 May 2026 the means-of-support requirement rose to ISK 259,951 a month for a single adult, from ISK 247,572, and to ISK 415,922 for a married couple, from ISK 396,115, both pre-tax. It applies to applications submitted on or after that date.

Source: Directorate of Immigration (Iceland)

In force Iceland · Visas & residency Tighter or costlier

April 2026

Constitutional Court upholds Italy's citizenship-by-descent cut-off

Judgment 63/2026, decided 11 March and filed 30 April 2026, ruled the 2025 restriction on citizenship iure sanguinis constitutional. Applicants born abroad holding another nationality generally needed to have filed or booked a consular appointment by 27 March 2025.

Source: Corte Costituzionale

In force Italy · Visas & residency Tighter or costlier

Federal Council proposes tightening Lex Koller on foreign property buyers

A consultation opened on 15 April 2026 and ran to 15 July. Non-EU/EFTA nationals would need a permit to buy a main residence and sell within two years of leaving; buying residential property to rent out would be barred and cantonal holiday-home quotas cut.

Source: Swiss Federal Council

Proposal Switzerland · Housing & property Tighter or costlier

Spain reopens residence routes in April 2026 immigration rules overhaul

Real Decreto 316/2026 amended the Immigration Regulation from 16 April 2026, adding two extraordinary arraigo permits for people in Spain before 1 January 2026 and widening family reunification for adult children and parents of Spanish citizens.

Source: Boletín Oficial del Estado

In force Spain · Visas & residency Easier or cheaper

EU Entry/Exit System now fully operational at Schengen external borders

The EES replaced passport stamping across 29 European countries on 10 April 2026, completing a progressive rollout begun on 12 October 2025. Non-EU travellers, Britons included, now register fingerprints and a facial image at the border.

Source: European Commission

In force EU-wide · Visas & residency Tighter or costlier

EU Entry/Exit System fully operational at Belgian borders

The biometric Entry/Exit System, phased in from 12 October 2025, became fully operational on 10 April 2026. Non-EU nationals, including UK citizens, now have fingerprints and facial images registered on entry and exit instead of passport stamps.

Source: European Commission

In force Belgium · Visas & residency Tighter or costlier

UK visa, settlement and nationality fees rose about 6-7% on 8 April 2026

A new Home Office fee table took effect on 8 April 2026. Indefinite leave to remain rose from £3,029 to £3,226, six-month visit visas from £127 to £135, and the Electronic Travel Authorisation from £16 to £20.

Source: Fragomen

In force United Kingdom · Visas & residency Tighter or costlier

Spain's 100% tax on non-EU property buyers is still not law

Widely reported since early 2025, the surcharge on non-EU non-resident buyers has not been approved by Congress and is not in force. Reporting in April 2026 confirms it remains a proposal; the version tabled uses tiered rates of 1.1% to 3%, not 100%.

Source: Infobae

Proposal Spain · Housing & property Tighter or costlier

Italy widens 7% pensioner flat tax to towns of up to 30,000 people

Article 26 of Law 34/2026 of 11 March 2026 raised the population limit for the 7% flat tax on foreign pension and other foreign income from 20,000 to 30,000 residents, adding about 74 southern towns. In force from 7 April 2026; the regime still runs for 10 years.

Source: Fiscomania

In force Italy · Tax & finance Easier or cheaper

UK dividend tax rates rise 2 points; savings and property follow in 2027

From 6 April 2026 the ordinary dividend rate rises from 8.75% to 10.75% and the upper rate from 33.75% to 35.75%. From April 2027 savings rates rise 2 points across all bands and property income gets separate 22%, 42% and 47% rates.

Source: GOV.UK

In force United Kingdom · Tax & finance Tighter or costlier

Belgium's 10% capital gains tax adopted, backdated to 1 January 2026

Parliament adopted the capital gains bill on 2 April 2026, applying from 1 January 2026. A 10% solidarity contribution hits gains on financial instruments, crypto and gold above a €10,000 annual exemption; only post-2025 value increases are taxed.

Source: Loyens & Loeff

In force Belgium · Tax & finance Tighter or costlier

Belgian court: applicant's own income counts in family reunification cases

Constitutional Court judgment 38/2026 of 2 April 2026 requires the Immigration Office to take account of the foreign applicant's own income, not only the sponsor's, when assessing the means-of-subsistence condition.

Source: EILN via Altea

In force Belgium · Visas & residency Easier or cheaper

National Living Wage rose 4.1% to £12.71 an hour on 1 April 2026

Announced on 25 November 2025 and effective 1 April 2026, the National Living Wage for over-21s rose to £12.71, worth about £900 a year for a full-time worker. The 18-20 rate rose 8.5% to £10.85.

Source: GOV.UK

In force United Kingdom · Cost of living Neutral

Swiss imputed rental value abolition set to take effect on 1 January 2029

On 1 April 2026 the Federal Council fixed 1 January 2029 as the start date for scrapping tax on the imputed rental value of owner-occupied homes. Maintenance and most mortgage interest deductions go too, and cantons may tax mainly self-used second homes.

Source: Swiss Federal Council

In force Switzerland · Housing & property Easier or cheaper

Greek minimum wage rises to €920 a month from 1 April 2026

The statutory monthly minimum wage rose from €880 to €920 gross on 1 April 2026, with the skilled-worker daily wage up from €39.30 to €41.09. It is the sixth consecutive annual rise and feeds through into service and care costs.

Source: Ius Laboris

In force Greece · Cost of living Tighter or costlier

Vienna opens minimum income support to settled non-EU residents

From 1 April 2026 third-country nationals holding a Red-White-Red Card, Red-White-Red Card plus or settlement permit can claim Vienna's Mindestsicherung after five years of lawful residence in Austria.

Source: Sozialberatung Wien

In force Austria · Visas & residency Easier or cheaper

March 2026

Spanish pensions confirmed 2.7% higher for 2026 after budget standoff

Real Decreto 241/2026 revalued contributory Social Security and Clases Pasivas pensions by 2.7% with economic effect from 1 January 2026. It was needed because Congress refused to ratify the earlier decree-law on 27 January 2026.

Source: Boletín Oficial del Estado

In force Spain · Tax & finance Easier or cheaper

Finance Act 2026 receives Royal Assent

The Finance Act 2026 became law on 18 March 2026. It sets rates and allowances for 2026-27 and legislates the higher income tax rates on dividend, savings and property income announced at the November 2025 Budget.

Source: UK Parliament

In force United Kingdom · Tax & finance Tighter or costlier

EES flagged over 4,000 Schengen overstayers in its first four months

The European Commission told MEPs on 23 February 2026 that EES had detected more than 4,000 overstayers between October 2025 and February 2026. Breaching the 90/180-day limit can mean a fine — €198 in France — and a record affecting future entry.

Source: The Connexion

In force EU-wide · Visas & residency Tighter or costlier

MPs criticise earned settlement plans as waits could reach 30 years

The Home Affairs Committee reported on 13 March 2026 on the earned settlement proposals: a 10-year baseline, 15 years for medium-skilled workers and 20 years for refugees. It urged the Home Office to publish a clear, realistic implementation timetable.

Source: UK Parliament

Proposal United Kingdom · Visas & residency Tighter or costlier

Swiss-EU package sent to parliament after signing in March 2026

Switzerland and the EU signed the Bilaterals III package on 2 March 2026 and the Federal Council adopted its dispatch to parliament on 13 March 2026. It amends the free movement agreement and touches 94 EU acts, 36 federal laws and three new laws.

Source: Swiss Federal Department of Foreign Affairs

Proposal Switzerland · Visas & residency Easier or cheaper

Spain guarantees public healthcare to foreigners without legal residence

Real Decreto 180/2026, in force from 13 March 2026, lets foreigners in Spain without legal residence obtain publicly funded healthcare via a simple declaration plus proof of habitual residence, with provisional cover from the day of application.

Source: Boletín Oficial del Estado

In force Spain · Healthcare Easier or cheaper

Slovenia's compulsory health contribution rises to €39.36 a month

In March 2026 the compulsory health contribution, payable by insured residents in place of the former voluntary supplementary insurance, was uprated in line with the previous year's average gross wage growth to €39.36 per month.

Source: Slovenian Ministry of Finance

In force Slovenia · Healthcare Tighter or costlier

Malta makes a paid pre-departure course compulsory for first work permits

From 1 March 2026 Identità verifies a Skills Pass pre-departure certificate for first-time single permit applicants from outside the EU, EEA and EFTA. The course costs €250, runs 20-24 hours online and ends with a live English-language interview.

Source: CSB Group

In force Malta · Working Tighter or costlier

National rent control replaced Rent Pressure Zones across Ireland

From 1 March 2026 rent increases in most private tenancies are capped nationwide at 2% a year or inflation, whichever is lower. Newly built apartments and student-specific accommodation are capped at inflation only.

Source: Residential Tenancies Board

In force Ireland · Housing & property Easier or cheaper

Six-year minimum tenancies and tighter eviction grounds for larger landlords

Tenancies created from 1 March 2026 become six-year tenancies of minimum duration after six months. Landlords with four or more tenancies can generally only end them for breach or unsuitability. Existing tenancies keep the old rules.

Source: Citizens Information

In force Ireland · Housing & property Easier or cheaper

Greek short-let curbs widen: Thessaloniki centre joins Athens

New short-term rental registrations are barred in Thessaloniki's First Municipal Community from 1 March 2026, alongside Athens' 1st to 3rd districts. In restricted zones an AMA registration is deleted on sale or inheritance. Fines start at €5,000.

Source: GTP Headlines

In force Greece · Housing & property Tighter or costlier

February 2026

France's 2026 budget indexes tax bands 0.9% and keeps pension allowance

Law 2026-103 of 19 February 2026 indexed income tax thresholds by 0.9% and rejected the plan to replace the 10% deduction on pensions with a flat €2,000 allowance, so retirees keep the existing relief. The high-income minimum 20% contribution continues.

Source: economie.gouv.fr

In force France · Tax & finance Neutral

Spain sets 2026 minimum wage at €1,221 a month, backdated to January

Real Decreto 126/2026 fixed the minimum wage at €1,221 a month in 14 payments (€40.70 a day, €17,094 a year), a 3.1% rise, with effect from 1 January 2026 despite publication on 19 February.

Source: Boletín Oficial del Estado

In force Spain · Cost of living Tighter or costlier

UK earned settlement consultation closes; 10-year ILR still not law

The Home Office consultation proposing to double the standard settlement qualifying period from five to ten years closed on 12 February 2026. GOV.UK still records the response as being analysed, so the reform remains a proposal rather than law.

Source: GOV.UK

Proposal United Kingdom · Visas & residency Tighter or costlier

Dutch lower house backs taxing actual box 3 returns from 2028

The Tweede Kamer approved the Wet werkelijk rendement box 3 on 12 February 2026. From 1 January 2028 savings and investments would be taxed on actual returns, including unrealised gains on shares and crypto. The Eerste Kamer has still to vote.

Source: Rijksoverheid

Proposal Netherlands · Tax & finance Tighter or costlier

Greece gives a three-month grace period for permit renewals

Law 5275/2026, published in the Government Gazette on 6 February 2026, lets residence permit holders apply up to three months after expiry instead of one, subject to a €100 penalty per month, and sets a minimum two-year validity for most permits.

Source: EY Greece

In force Greece · Visas & residency Easier or cheaper

Greece closes the tourist-visa route into the sufficient-resources permit

Under Law 5275/2026, third-country nationals who enter Greece on a Type C Schengen visa can no longer apply in-country for a residence permit for persons of sufficient resources on the strength of a housing lease.

Source: Bernitsas Law

In force Greece · Visas & residency Tighter or costlier

January 2026

European Commission adopts its first EU Visa Policy Strategy

Unveiled on 29 January 2026, the strategy proposes multiple-entry visas valid beyond the current five-year maximum and exemptions from the 90-in-180-day rule for groups such as touring artists, athletes and cross-border project experts.

Source: KPMG

Proposal EU-wide · Visas & residency Easier or cheaper

Iceland consults on Aliens Act changes to family reunification rules

Draft amendments published in January 2026 would tighten security checks on residence permit applications and drop Iceland-specific family reunification rules in favour of Nordic norms. Consultation ran to 6 February 2026 and no adoption date is set.

Source: Erickson Immigration Group

Proposal Iceland · Visas & residency Tighter or costlier

Watchdog rejects Dutch plan to double naturalisation wait to 10 years

On 23 January 2026 the regulatory burden advisory board ATR advised against submitting the bill that would extend the residence requirement for Dutch naturalisation from five to ten years, saying the case for it was not made.

Source: Adviescollege toetsing regeldruk (ATR)

Proposal Netherlands · Visas & residency Tighter or costlier

Malta issues new tax guidelines for Nomad Residence Permit holders

Guidelines published by the Malta Tax and Customs Administration on 16 January 2026 confirm the 10% flat rate on authorised remote-work income, a 12-month exemption window, automatic tax registration on permit issue and annual filing duties.

Source: IR Global

In force Malta · Visas & residency Neutral

Skilled Worker visa English requirement raised from B1 to B2

From 8 January 2026 new Skilled Worker applicants must prove English at CEFR level B2 in reading, writing, speaking and listening. Those who held the visa before that date still need only B1 when extending or updating it.

Source: GOV.UK

In force United Kingdom · Working Tighter or costlier

Finland tightens permanent residence rules but exempts over-65s from language test

From 8 January 2026 the standard route to a permanent permit needs six years' continuous residence, up from four, plus two years' work and B1 Finnish or Swedish. Applicants aged 65 or over are exempt from the language test.

Source: Finnish Immigration Service

In force Finland · Visas & residency Tighter or costlier

Bill 8676 would give Luxembourg a single tax class from 2028

Released on 6 January 2026, draft bill 8676 proposes replacing tax classes 1, 1a and 2 with a single Tarif U from the 2028 tax year, lifting the tax-free threshold from €13,230 to €26,650. Couples married before 2028 could keep joint taxation until 2052.

Source: PwC Luxembourg

Proposal Luxembourg · Tax & finance Easier or cheaper

Swiss health premiums up 4.4% to average CHF 393.30 a month

In force from 1 January 2026: the average monthly premium rose 4.4% to CHF 393.30. Adults pay on average CHF 465.30 a month, up 4.1%. Basic health insurance is compulsory within three months of arrival.

Source: Federal Office of Public Health (BAG)

In force Switzerland · Healthcare Tighter or costlier

Swiss household electricity prices fall about 4% in 2026

ElCom announced that basic-supply electricity tariffs fall by a median 4% from 1 January 2026. A typical household using 4,500 kWh pays 27.7 centimes per kWh, about CHF 1,247 a year and CHF 58 less than in 2025.

Source: Swiss Federal Electricity Commission (ElCom)

In force Switzerland · Cost of living Easier or cheaper

Swiss work permit quotas for non-EU and UK nationals unchanged for 2026

The Federal Council left 2026 quotas unchanged: 8,500 permits for qualified third-country workers (4,500 B and 4,000 L) plus a separate 3,500 for UK nationals. Only 74% of third-country and 21% of UK quotas were used in 2024.

Source: Swiss Federal Council

In force Switzerland · Working Neutral

Sweden cuts SINK tax on non-resident pensions to 22.5%

Parliament approved on 26 November 2025 a phased cut in the special income tax for non-residents from 25% to 22.5% on 1 January 2026, and to 20% in 2027. Around 90,000 people drawing Swedish pensions or short-term income from abroad are affected.

Source: KPMG

In force Sweden · Tax & finance Easier or cheaper

Spain's digital nomad visa income bar rises with the 2026 minimum wage

The digital nomad visa income test is pegged at 200% of the minimum wage, so the 2026 rise to €1,221 a month lifts the requirement to roughly €2,850 a month. The non-lucrative visa test is unchanged at €2,400 because IPREM stayed at €600.

Source: CostaLuz Lawyers

In force Spain · Working Tighter or costlier

Slovenia's gross minimum wage jumps to €1,481.88 for 2026

The minimum wage for work performed from 1 January to 31 December 2026 is €1,481.88 gross a month, up from €1,277.72 in 2025. The amount is set after consultation with social partners and published in the Official Gazette by 31 January.

Source: Government of Slovenia

In force Slovenia · Cost of living Tighter or costlier

Slovenia's pension reform in force: retirement age moving from 65 to 67

The pension reform entered into force on 1 January 2026. It gradually raises the retirement age from 65 to 67, and from 60 to 62 for those with 40 years of contributions, to strengthen long-term fiscal sustainability.

Source: Slovenian Ministry of Finance

In force Slovenia · Working Tighter or costlier

Slovenia indexes its income tax scale by 75% of wage growth for 2026

The personal income tax brackets and allowances were indexed at 75% of wage growth for 2026, above the statutory minimum of 50% required by the Personal Income Tax Act, slightly reducing tax on the same nominal income.

Source: Slovenian Ministry of Finance

In force Slovenia · Tax & finance Easier or cheaper

Portugal minimum wage rises to €920 a month

The government approved a €50 rise in the national minimum wage, from €870 to €920 a month, announced on 17 December 2025 and applying from January 2026. It is the benchmark used for D7 and other residence income tests.

Source: Governo de Portugal

In force Portugal · Cost of living Tighter or costlier

Portugal cuts IRS rates on middle bands and lifts thresholds 3.5%

The 2026 State Budget raised IRS bracket thresholds by 3.5% and cut the rates on the 2nd to 5th brackets by 0.3 percentage points. The minimum-existence threshold rose to €12,880.

Source: APCMC

In force Portugal · Tax & finance Easier or cheaper

Portugal raises IMT property transfer tax thresholds by 2%

The 2026 Budget uprated IMT brackets by about 2%. The threshold below which no IMT is due on a main home purchase rose from €104,261 to €106,346; the under-35 first-buyer exemption ceiling rose to €330,539.

Source: PwC Portugal

In force Portugal · Housing & property Easier or cheaper

Norway lifts the wealth tax threshold to NOK 1.9m for 2026

For the 2026 income year the basic deduction rose to NOK 1.9m, or NOK 3.8m for couples assessed jointly. The state rate is 0.65% up to NOK 21.5m and 0.75% above, alongside a 0.35% municipal rate, leaving combined rates at 1.0% and 1.1%.

Source: Norwegian Tax Administration

In force Norway · Tax & finance Easier or cheaper

Norway freezes its annual health exemption card cap at NOK 3,278

Helfo confirmed the egenandelstak, the annual ceiling on patient charges, is NOK 3,278 for 2026, unchanged from 2025. Once it is reached a frikort makes further approved public health services free for the rest of the calendar year.

Source: Helfo

In force Norway · Healthcare Neutral

Dutch transfer tax on second homes cut from 10.4% to 8%

From 1 January 2026 the transfer tax rate on homes not bought as a main residence, such as buy-to-let and holiday homes, fell from 10.4% to 8%. Main residences stay at 2%, with a first-time-buyer exemption below €555,000.

Source: Government of the Netherlands

In force Netherlands · Housing & property Easier or cheaper

IND application fees rise 4.4% from 1 January 2026

The Dutch immigration service raised all application fees by 4.4% on 1 January 2026 and published new required income amounts. For the first half of 2026 the family income norm was €2,294.40 a month for couples and €1,606.08 for single people.

Source: Immigration and Naturalisation Service (IND)

In force Netherlands · Visas & residency Tighter or costlier

Dutch 2026 rent caps: 4.4% free sector, 6.1% mid-rent

From 1 January 2026 annual rent rises are capped at 4.4% in the free sector and 6.1% for regulated mid-rent homes. Social housing rents may rise by at most 4.1% from 1 July 2026.

Source: Rijksoverheid

In force Netherlands · Housing & property Neutral

Dutch expat scheme salary cap now applies to pre-2023 arrivals

Employees who started the 30% ruling before 1 January 2023 lost their exemption from the maximum salary cap on 1 January 2026. The maximum reimbursement also drops from 30% to 27% on 1 January 2027 for anyone who entered the scheme from 2024.

Source: Business.gov.nl

In force Netherlands · Tax & finance Tighter or costlier

Dutch VAT on hotel and B&B stays jumps from 9% to 21%

From 1 January 2026 overnight stays in hotels, B&Bs and hostels are taxed at the standard 21% VAT rate instead of 9%. Camping pitches stay at 9%. This makes house-hunting and orientation trips noticeably dearer.

Source: KVK (Netherlands Chamber of Commerce)

In force Netherlands · Cost of living Tighter or costlier

Dutch highly skilled migrant salary thresholds rise for 2026

For 2026 the IND requires a gross monthly salary of €5,942 for highly skilled migrants aged 30 and over and €4,357 for those under 30, excluding holiday allowance. Reduced criteria run from €3,122 to €4,754 depending on category.

Source: Immigration and Naturalisation Service (IND)

In force Netherlands · Working Tighter or costlier

Dutch compulsory health insurance excess stays at €385 in 2026

The compulsory annual deductible on Dutch basic health insurance remains €385 in 2026, with DSW and Stad Holland setting €375. Basic policy premiums for 2026 range from about €142 to €185 a month.

Source: Consumentenbond

In force Netherlands · Healthcare Neutral

Malta exempts 100% of pension income from income tax from 2026

The final step of a phased reform means that from basis year 2026 the whole of a retirement pension is excluded from taxable income in Malta, up from 80% in 2025. The full exemption applies to pensioners aged 61 and over.

Source: PwC Malta

In force Malta · Tax & finance Easier or cheaper

Malta raises the tax deduction for elderly care in private homes to €4,500

Budget 2026 increased the deduction for fees paid towards the care of an elderly or disabled relative in a private home from €2,500 to €4,500 a year, applying from 2026.

Source: PwC Malta

In force Malta · Healthcare Easier or cheaper

Malta's 2026 cost-of-living adjustment set at €4.66 a week

COLA for 2026 is €4.66 per week. Retirement, invalidity, widows' and old-age pensions rise by €10 a week, and the annual senior supplement is raised by €100 to €250, payable to both spouses aged 65 and over.

Source: PwC Malta

In force Malta · Cost of living Neutral

Luxembourg pension contributions rise from 24% to 25.5% of pay

The pension reform voted on 18 December 2025 took effect on 1 January 2026. The combined contribution rate rises from 24% to 25.5%, with the state, employee and employer shares each moving from 8% to 8.5%, phased through 2032.

Source: Luxembourg Government

In force Luxembourg · Tax & finance Tighter or costlier

Luxembourg pensions increased 1.5% on 1 January 2026

CNAP confirmed that gross pensions rose by 1.5% from 1 January 2026 under the pension adjustment mechanism, alongside the reform law approved by the Chamber of Deputies on 18 December 2025.

Source: CNAP

In force Luxembourg · Tax & finance Easier or cheaper

Bigger private pension deduction and a €9,000 allowance for working past 65

From 1 January 2026 the deductible ceiling for private old-age provision contracts rises from €3,200 to €4,500 a year, and a new allowance cuts taxable income by up to €9,000 for people who keep working to 65 despite qualifying for an earlier pension.

Source: Luxembourg Government

In force Luxembourg · Tax & finance Easier or cheaper

Housing benefits reformed and a national affordable housing register launched

From 1 January 2026 Luxembourg revised its individual housing benefits with clearer procedures, fairer income calculations and fewer administrative obligations, and launched RENLA, a national register of affordable housing accessible through MyGuichet.

Source: Luxembourg Government

In force Luxembourg · Housing & property Easier or cheaper

New allowance of up to €2,400 a year for Luxembourg pensioners

From 1 January 2026 Luxembourg introduced AFPA financial assistance of up to €2,400 a year for people receiving an old-age pension, depending on household composition, and a new COMPA method for geriatric care supplements based on actual market prices.

Source: Luxembourg Government

In force Luxembourg · Healthcare Easier or cheaper

Italy cuts second income tax band from 35% to 33%

The 2026 Budget Law cut IRPEF on income between €28,000 and €50,000 from 35% to 33% from 1 January 2026. The change is structural, and relief is capped for taxpayers above €200,000.

Source: FiscoeTasse

In force Italy · Tax & finance Easier or cheaper

Italy raises non-dom flat tax to €300,000 a year

The 2026 Budget Law lifted the annual substitute tax on foreign income for new residents under article 24-bis TUIR from €200,000 to €300,000, plus €50,000 per family member. Those who validly elected before 1 January 2026 keep their original rate.

Source: Taxes for Expats

In force Italy · Tax & finance Tighter or costlier

Ireland's USC 2% band widened to €28,700; rates and bands unchanged

Budget 2026 measures took effect on 1 January 2026. The ceiling of the 2% USC rate band rose from €27,382 to €28,700, but income tax rates, standard rate bands and tax credits were all left unchanged.

Source: Citizens Information

In force Ireland · Tax & finance Easier or cheaper

Irish State Pension and weekly welfare payments rose by €10

Most weekly social welfare payments rose by €10 from January 2026. The maximum State Pension (Contributory) is now €299.30 a week at age 66, €313.40 at 67 and €328.90 at 68 under the Total Contributions Approach.

Source: Citizens Information

In force Ireland · Tax & finance Easier or cheaper

Ireland's auto-enrolment pension scheme My Future Fund launched

Employees aged 23 to 60 earning €20,000 or more with no workplace pension are enrolled automatically from 1 January 2026. Employee and employer each start at 1.5% of pay with 0.5% from the State, rising to 6%, 6% and 2% by year ten.

Source: Citizens Information

In force Ireland · Tax & finance Neutral

Reduced USC rate for medical card holders extended to end of 2027

Budget 2026 extended the reduced Universal Social Charge rate for medical card holders earning €60,000 or less a year until 31 December 2027, and funded 3,300 additional HSE staff.

Source: Citizens Information

In force Ireland · Healthcare Easier or cheaper

Rent Tax Credit extended to end-2028; mortgage interest relief tapers

Budget 2026 extended the Rent Tax Credit at 20% of rent, up to €1,000 for an individual or €2,000 for a jointly assessed couple, to the end of 2028. Mortgage interest relief continues in 2026 at a reduced level capped at €625.

Source: Citizens Information

In force Ireland · Housing & property Easier or cheaper

Irish national minimum wage rose 65 cent to €14.15 an hour

The national minimum wage increased from €13.50 to €14.15 an hour on 1 January 2026, with reduced rates still applying to workers under 20.

Source: Citizens Information

In force Ireland · Working Tighter or costlier

Fuel Allowance up €5 to €38 a week; 9% VAT on energy held to 2030

From January 2026 the Fuel Allowance rose by €5 to €38 a week. Budget 2026 also extended the reduced 9% VAT rate on domestic electricity and gas to 31 December 2030.

Source: Citizens Information

In force Ireland · Cost of living Easier or cheaper

Greek income tax rates cut across the middle brackets

Law 5246/2025 took effect on 1 January 2026, cutting the €10,000-20,000 band from 22% to 20%, €20,000-30,000 from 28% to 26%, €30,000-40,000 from 36% to 34% and €40,000-60,000 from 44% to 39%. The 9% starting rate and 44% top rate are unchanged.

Source: KPMG

In force Greece · Tax & finance Easier or cheaper

New 25% band lowers Greek tax on rental income of €12,000-€24,000

From 1 January 2026 Law 5246/2025 inserts an intermediate 25% rate on rental income of €12,000-€24,000, which previously sat in the 35% band, and lifts the threshold for the top rental band from €35,000 to €36,000.

Source: KPMG

In force Greece · Housing & property Easier or cheaper

Germany's Aktivrente lets working pensioners earn €2,000 a month tax free

In force since 1 January 2026: employees who have reached the statutory retirement age (67, with transitional rules) can earn up to €2,000 a month free of income tax. Health and care contributions are still due. Self-employment and mini-jobs are excluded.

Source: Federal Ministry of Finance (BMF)

In force Germany · Tax & finance Easier or cheaper

German health insurance average top-up rate set at 2.9% for 2026

The Federal Health Ministry set the average additional contribution rate for statutory health insurance at 2.9% for 2026, charged on top of the 14.6% general rate. Individual funds set their own rate, so actual bills vary.

Source: Federal Ministry of Health (BMG)

In force Germany · Healthcare Tighter or costlier

German minimum wage rises to €13.90 an hour, €14.60 due in 2027

The statutory minimum wage has been €13.90 gross per hour since 1 January 2026 and is set to rise again to €14.60 on 1 January 2027, according to the Federal Ministry of Labour and Social Affairs.

Source: Federal Ministry of Labour and Social Affairs (BMAS)

In force Germany · Cost of living Neutral

Commuter allowance raised to 38 cents and restaurant VAT cut to 7%

The Steueränderungsgesetz, approved by the Bundesrat on 19 December 2025, raised the commuter allowance to 38 cents from the first kilometre and cut VAT on restaurant food from 19% to 7%, both from 1 January 2026.

Source: Bundesregierung

In force Germany · Tax & finance Easier or cheaper

German CO2 price moves to auction with a €55-65 corridor

From 2026 national emissions certificates are auctioned rather than sold at a fixed price, inside a legal corridor of €55 to €65 per tonne. At €65 that adds roughly 3.2 cents per litre of heating oil and 2.8 cents per litre of petrol.

Source: German Emissions Trading Authority (DEHSt)

In force Germany · Cost of living Tighter or costlier

France requires A2 French and a civics exam for multi-year residence cards

From 1 January 2026 a first multi-year residence card needs French at A2 level and the ten-year carte de résident needs B1, and both now require passing a civics exam. Applicants aged over 65 are exempt from the language test.

Source: Service-Public.fr

In force France · Visas & residency Tighter or costlier

France raises naturalisation French requirement to B2

Decree 2025-648 raised the French level required to acquire nationality, including by marriage, from B1 to B2 in speaking, listening, reading and writing. It applies to applications lodged from 1 January 2026 and to incomplete earlier files.

Source: France Diplomatie

In force France · Visas & residency Tighter or costlier

Denmark raises work permit salary thresholds for 2026

From 1 January 2026 the Pay Limit Scheme minimum rose to DKK 552,000 a year from DKK 514,000, and the Supplementary Pay Limit Scheme to DKK 446,000 from DKK 415,000. Extensions are judged against the threshold in force when the original permit was granted.

Source: KPMG Denmark

In force Denmark · Working Tighter or costlier

Danish work and residence permit application fees increase

From 1 January 2026 the fee for a main applicant work permit rose to DKK 6,810 from DKK 6,055, and applications for accompanying family members to DKK 3,080 per person from DKK 2,380.

Source: KPMG Denmark

In force Denmark · Visas & residency Tighter or costlier

Denmark lowers the salary bar for its flat-rate expat tax scheme

The minimum monthly pay for the researcher tax scheme, taxed at a flat 32.84%, fell to DKK 65,400 in 2026 from DKK 78,000 in 2025, measured before AM-contribution. The lower bar applies to contracts starting on or after 1 January 2026.

Source: Danish Tax Agency (Skat)

In force Denmark · Tax & finance Easier or cheaper

Cyprus raises the income tax-free threshold to €22,000

The tax reform in force on 1 January 2026 lifts the tax-free band to €22,000, then charges 20% to €32,000, 25% to €42,000, 30% to €72,000 and 35% above. New personal deductions cover children, home insurance and mortgage interest.

Source: Cyprus Mail

In force Cyprus · Tax & finance Easier or cheaper

All Cyprus tax residents over 25 must file a return, even with no tax due

Under the reform in force on 1 January 2026, submission of an annual income tax return is mandatory for every Cyprus tax resident aged over 25, irrespective of whether any tax liability arises.

Source: Cyprus Mail

In force Cyprus · Tax & finance Tighter or costlier

Cyprus non-dom status still ends at 17 years, with a €250,000 paid extension

The 2026 reform kept the 17-out-of-20-years non-dom limit on zero defence contribution but added an optional buy-in: €250,000 per five-year block, for years 18-22 and 23-27, elected by 30 June of the block's first year.

Source: Zeno Legal

In force Cyprus · Tax & finance Neutral

Cyprus minimum wage rises to €979, and €1,088 after six months

A Council of Ministers decision of 23 December 2025 raised the statutory minimum from €900 to €979 gross on hiring and from €1,000 to €1,088 after six months, effective 1 January 2026. Hotel, domestic, farm and sea workers are excluded.

Source: Kyriakides, Savvides & Associates

In force Cyprus · Cost of living Tighter or costlier

Cyprus lifts the insurable earnings ceiling to €68,904 for 2026

The maximum insurable earnings cap rose from €62,868 to €68,904 a year, or €5,742 a month, from 1 January 2026, increasing social insurance and health system contributions for higher earners. The contribution rates themselves are unchanged.

Source: Zeno Legal

In force Cyprus · Working Tighter or costlier

Croatia's gross minimum wage rises to €1,050 for 2026

The government approved raising the gross monthly minimum wage from €970 to €1,050 for 2026, an increase of €80. The decision was taken on 24 October 2025 and applies from 1 January 2026.

Source: SeeNews

In force Croatia · Cost of living Tighter or costlier

2% levy now withheld on Belgian supplementary pension lump sums

The Law of 18 December 2025 applies a flat 2% solidarity contribution, withheld systematically, on supplementary pension capital paid out from 1 January 2026. A further 2% applies from 1 July 2027 on amounts above €150,000.

Source: KPMG

In force Belgium · Tax & finance Tighter or costlier

Belgium's Wijninckx levy on large supplementary pensions jumps to 12.5%

The Law of 18 December 2025 raised the special Wijninckx contribution on high supplementary pension funding to 12.5% for contributions made from 2026, well ahead of the 6% rate previously scheduled for 2028.

Source: KPMG

In force Belgium · Tax & finance Tighter or costlier

Belgium's inbound taxpayer regime made more generous from 2026

Under the federal government's tax package the tax-free allowance for inbound taxpayers and researchers rises from 30% to 35% of pay, the €90,000 annual cap is abolished, and the minimum salary threshold falls from €75,000 to €70,000.

Source: Deloitte Belgium

In force Belgium · Working Easier or cheaper

Austrian rent rises capped at 1% in 2026 and 2% in 2027

Austria's rent package applies from 1 January 2026 to new and existing contracts. Regulated rents may rise by at most 1% in 2026 and 2% in 2027; from 2028 index rises pass through fully to 3%, then only half above that.

Source: Konsumentenfragen.at

In force Austria · Housing & property Easier or cheaper

Austrian income tax bands lifted 1.73% for 2026

All Austrian income tax thresholds except the top 55% band rose by 1.73% on 1 January 2026. Income up to €13,539 is tax free. Only two thirds of inflation is being compensated automatically from 2025 to 2028.

Source: Wirtschaftskammer Österreich (WKO)

In force Austria · Tax & finance Easier or cheaper

Austrian prescription charge set at €7.55 per item for 2026

The Rezeptgebühr payable on each prescribed medicine is €7.55 in 2026. Anyone not otherwise exempt pays at most 41 prescription charges a year, after which an annual cap linked to 2% of net income applies.

Source: oesterreich.gv.at

In force Austria · Healthcare Tighter or costlier
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