Europe

San Marino: San Marino Reg 29: DRP Filing Rules for ICEE Economic Indicator

Regulation No. 29, dated 16 September 2026, establishes the procedures for completing, submitting, and transmitting the Dichiarazione Reddituale e Patrimoniale (DRP) – the Income and Asset Declaration – for the purpose of calculating the ICEE (Indicatore della Condizione Economica Equivalente). The ICEE is a means-test indicator used to determine eligibility for social benefits, tax deductions,

San Marino: San Marino Reg 29: DRP Filing Rules for ICEE Economic Indicator Read More »

Italy: Tax Audits: CIN Code Helps Uncover Hidden Economy

The National Identification Code (CIN) for short-term rentals, introduced to combat the shadow economy, is now being used by tax authorities to cross-reference property listings with declared income. As of 9 October 2026, the Revenue Agency can match CIN data with tax returns to identify undeclared rental revenue. Hosts must ensure registration and accurate reporting.

Italy: Tax Audits: CIN Code Helps Uncover Hidden Economy Read More »

Netherlands: Dutch Tax Authority Opens Registration for Intermediary Days 2026

On 9 October 2026, the Dutch Tax Administration (Belastingdienst) announced the opening of registration for the annual Intermediary Days (Intermediairdagen), scheduled for late 2026. These events target tax advisers, payroll professionals, and other tax intermediaries, providing direct access to policy makers and technical specialists from the Tax Administration. The 2026 programme focuses on the Tax

Netherlands: Dutch Tax Authority Opens Registration for Intermediary Days 2026 Read More »

Russia: Children Recognized as Taxpayers When Owning Property or Income

On 9 October 2026, the Federal Tax Service reiterated the provisions of the Tax Code establishing that minor children are recognized as taxpayers for property taxes (land, property, transport) when they hold ownership rights or receive taxable income. The legal representatives (parents, guardians) are responsible for timely calculation and payment of the tax on behalf

Russia: Children Recognized as Taxpayers When Owning Property or Income Read More »

San Marino: San Marino Decree 137: Energy Cost Relief for Energy-Intensive Firms

Decree Delegated No. 137, issued on 14 September 2026, extends the extraordinary measures aimed at containing electricity and natural gas costs for energy-intensive enterprises operating in San Marino. The decree renews the tax credits, reduced network charges, and direct subsidies previously granted under earlier pandemic and energy crisis legislation. Eligible firms must meet the EU

San Marino: San Marino Decree 137: Energy Cost Relief for Energy-Intensive Firms Read More »

Belarus: Vitebsk Customs Announces Direct Hotline for October 14

On 9 October 2026, the Vitebsk Customs (Vitebskaya tamozhnya) announced a direct telephone hotline for 14 October 2026, from 11:00 to 12:00. The event is part of the GTK’s monthly regional engagement plan, providing VED participants in the northern region with direct access to customs experts on valuation methods, origin certification, and the application of

Belarus: Vitebsk Customs Announces Direct Hotline for October 14 Read More »

Finland: Finland Tax Authority Issues Advance Ruling KVL 2026/34

On 9 October 2026, the Finnish Tax Administration (Verohallinto) published advance ruling KVL 2026/34, providing binding guidance on a specific corporate tax matter. Advance rulings (ennakkoratkaisut) are issued by the Tax Administration’s Advance Ruling Unit to give taxpayers certainty on the tax consequences of planned transactions. This ruling addresses the application of corporate income tax

Finland: Finland Tax Authority Issues Advance Ruling KVL 2026/34 Read More »

Greece: Greece Weekly Tax Briefing: Digital Work Card, Payroll Transparency, Omnibus Bill

The 9 October 2026 edition of TaxHeaven’s weekly briefing summarizes the most critical tax and labor developments for the week. Headlining the update is the full operational launch of the first phase of the digital work card (Ψηφιακή Κάρτα Εργασίας) across 12 new sectors, including telecommunications, information services, healthcare, and social work. Simultaneously, the Ministry

Greece: Greece Weekly Tax Briefing: Digital Work Card, Payroll Transparency, Omnibus Bill Read More »

Italy: Job Placement: Hiring Inmates Requires Notification by October 31

Employers who hire detainees or former detainees are eligible for a tax credit incentive. The notification to the competent placement office must be submitted by 31 October 2026 for hires made in the current year. The credit reduces IRES/IRPEF liability. The measure aims to promote social reintegration. Announced 9 October 2026. Key Takeaways Eligible Hires:

Italy: Job Placement: Hiring Inmates Requires Notification by October 31 Read More »

Russia: Maximum Social Contribution Base to Rise Over 11% in 2027 to RUB 3.31M

The Ministry of Labor and Social Protection submitted a draft government decree on 9 October 2026 setting the maximum base for mandatory pension insurance contributions at 3,311,000 rubles for 2027. This represents an increase of more than 11% compared to the 2026 ceiling of 2,978,000 rubles. The new ceiling applies to the aggregated income of

Russia: Maximum Social Contribution Base to Rise Over 11% in 2027 to RUB 3.31M Read More »