Europe

Poland: EU Country Imposes New Wealth Tax on Rich, Targets Revenue

As of 9 October 2026, reports indicate that an unnamed European Union member state has approved a new wealth tax targeting high-net-worth individuals. The measure is designed to bolster public finances by extracting a significant revenue stream from the richest taxpayers. The legislation, which follows growing international pressure for fairer tax contributions, sets progressive rates

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San Marino: Italy Transfer Pricing: Understated Assets Risk Fraudulent Returns

A 16 September 2026 Cassation ruling, analyzed in Il Sole 24 Ore, highlights that systematically understating the value of assets transferred in intra-group transactions can elevate a transfer pricing adjustment to the level of a fraudulent tax declaration (dichiarazione infedele). The Court emphasized that transfer pricing manipulations are not mere valuation errors but intentional acts

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Flemish region (Belgium): Flemish Court Rules on Reduced Family Home Rate Conditions

The Court of First Instance in Ghent rendered a judgment on 26 March 2026, published 9 October 2026, concerning the conditions for the reduced registration duty rate for a family home (gezinswoning). The case involved a taxpayer who failed to register the deed within the three-year period, arguing force majeure due to a refused environmental

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Estonia: Estonia Wind Park Premiums to Flow to Local Governments

On 9 October 2026, Minister of Climate and Energy Erkki Keldo circulated a draft regulation establishing a “wind park premium” payable to local governments hosting wind energy installations. The scheme aims to accelerate onshore wind development by ensuring host communities receive direct financial benefits, addressing a key bottleneck in permitting. The premium would be calculated

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Spain: Spain: Self-Employed Still Time to Defer Second Income Tax Payment

As of 9 October 2026, the Tax Agency reminds self-employed taxpayers that they can still request deferral (fraccionamiento) of the second installment of the 2025 Personal Income Tax (IRPF), due in November. The application must be submitted by 26 October 2026 to prevent the automatic direct debit charge. The deferral splits the payment into two

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Poland: Poland VAT Taxpayer Register Maintenance Scheduled for October 9

The Polish Tax Administration has informed about planned maintenance works on the VAT Taxpayer Register (Wykaz Podatników VAT), also known as the White List, scheduled for 9 October 2026. The register is a critical tool for businesses to verify the VAT status of their counterparties, ensuring compliance with due diligence requirements under the Polish VAT

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Slovenia: Slovenia Implements eBCD System for Bluefin Tuna Catch Documentation

On 9 October 2026, FURS issued Instruction No. 7/2026 on the implementation of the electronic Bluefin Tuna Catch Documentation (eBCD) program. The instruction, effective from 15 October 2026, establishes the procedural framework for the use of the eBCD system for imports, exports, and re-exports of bluefin tuna (Thunnus thynnus). It replaces the previous Instruction No.

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San Marino: Italy VAT: Settlement Agreements Retain Original Transaction VAT Regime

According to a 10 September 2026 analysis in Il Sole 24 Ore, the VAT treatment of a settlement agreement (transazione) is anchored to the underlying original transaction that gave rise to the dispute. The Court of Cassation confirmed that the legal nature of the settlement does not alter the VAT classification; if the original operation

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Flemish region (Belgium): Flemish Court Rejects Claim Against Tax Admin Over Birth Trust

The Court of First Instance in Ghent delivered a judgment on 7 September 2026, published 9 October 2026, declaring a legal claim against a staff member of the Flemish Tax Administration (VLABEL) inadmissible. The plaintiff invoked ‘natural law’ rules and a so-called ‘birth trust’ to challenge the administration’s authority. The court held that such natural

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Estonia: Estonia Rejects Fuel Excise Cut Amid Business Lobbying

On 9 October 2026, the Estonian government confirmed it will not reduce fuel excise duties despite formal pressure from the Chamber of Commerce and Industry. Climate Minister Erkki Keldo (Reform Party) stated that the fiscal framework does not accommodate a cut, even as diesel prices climb to multi‑year highs. The decision maintains the current excise

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