France confirms a 10% reduced VAT rate for intermediate rental housing (LLI) under CGI art. 279-0 bis A, effective 8 July 2026, with clarifications on serviced residences, dismemberment, and social mix. The updated BOFiP also clarifies VEFA chargeable events, resale and vacancy rules, and removes the 20% rate risk for VEFA contract assignments.

Denmark plans to reduce the VAT on books from 25% to 0% effective 2027, following EU VAT Freedoms reforms. The change is part of a strategy to boost reading rates and will be introduced in the 2026 budget bill.

Morocco has begun applying a 20% VAT on digital services from foreign providers such as Netflix and ChatGPT, effective 11 June 2026. The measure requires foreign platforms to register, file quarterly returns and remit VAT through a new electronic portal. Moroccan consumers will ultimately pay the higher tax on their subscriptions.