BDO report tracks legislative updates and US trade regulation shifts

BDO AG has published its latest update on tax and legal developments for late October 2026. A primary focus is the draft legislation regarding the implementation of the sixth EU Anti-Money Laundering Directive, part of a wider legislative package that must be enacted by member states by July 2027. Changes to country-by-country reporting (CbCR) regulations are also currently under review.

For companies engaged in international trade, BDO highlights the implications of US Executive Order 14411. This directive mandates stricter customs enforcement and higher transparency standards across supply chains, necessitating a review of current compliance protocols for firms exporting to the US market.

Professional bodies including the IDW and the German Chamber of Tax Consultants (BStBK) have submitted formal critiques of the proposed 2026 Annual Tax Act and the 2027 Income Tax Reform Act. Their feedback underscores concerns regarding the financial burden these legislative proposals may place on sole proprietorships and partnerships.

BDO will participate in the upcoming Tax Technology Conference in Frankfurt in November to address the digitalization of fiscal processes. The firm continues to provide consultancy on market expansion and energy efficiency regulation.