Europe

Italy: Italy Biennial Concordat Free Webinar October 8 for Accountants

The National Council of Chartered Accountants (CNDCEC) is hosting a free live webinar on 8 October 2026 dedicated to the Biennial Preventive Concordat (CPB). The event, exclusively for registered chartered accountants (commercialisti), will feature high-level interventions from Deputy Minister of Economy and Finance Maurizio Leo and Revenue Agency Director Vincenzo Carbone. The webinar aims to

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Italy: TFR and Complementary Pension: Defining First-Hire Workers

Starting 1 July 2026, private sector employees hired for the first time are automatically enrolled in a complementary pension fund unless they actively choose otherwise within 60 days. The article details how to identify “first-hire” status, considering entire work history, and outlines employer obligations for TFR allocation and UNIEMENS reporting. Key Takeaways First-Hire Definition: Workers

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Italy: Southern Italy 4.0 Investments: Funds Exhausted in One Day

The call for sustainable Industry 4.0 investments in Southern Italy (Mezzogiorno) saw all allocated funds exhausted within a single day of opening, on 8 October 2026. The overwhelming demand underscores the appetite for digital transformation in the region. Stakeholders urge the government to replenish funds in the next budget cycle. Key Takeaways Instant Oversubscription: Applications

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Italy: Italy Biennial Preventive Concordat 2026 Webinar Available Online

On 8 October 2026, the Italian National Council of Chartered Accountants (CNDCEC) and the Revenue Agency (Agenzia delle Entrate) published a dedicated webinar covering the Biennial Preventive Concordat (Concordato Preventivo Biennale) for the 2026-2027 tax period. The session, featuring Vice Minister Maurizio Leo and Revenue Agency Director Vincenzo Carbone, addresses the renewed framework allowing taxpayers

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Germany: DStV Explores AI Potential in Client Advisory and Firm Processes

On 8 October 2026, the German Association of Tax Advisors (DStV) convened its Business Administration Working Group (Arbeitskreis BWL) at the Berlin-Brandenburg Tax Advisors Association headquarters. The session focused on the transformative potential of artificial intelligence across tax firm operations, specifically addressing how AI-driven tools can reshape client advisory workflows, automate routine compliance tasks, and

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Spain:Basque Parliament Extends Public Housing Tax Protection

The Basque Parliament approved on 8 October 2026 a legislative amendment extending the classification of publicly protected housing (Vivienda de Protección Pública – VPP) to all residential units located in officially declared tensioned zones across the three provinces. The measure, passed with support from the governing coalition and abstention from opposition parties, modifies the Basque

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Spain: Spain Confirms Mandatory E-Invoicing Rollout Timeline for Self-Employed

On 8 October 2026, the Spanish Tax Agency published the detailed implementation calendar for mandatory electronic invoicing (factura electrónica) under the Crea y Crece Law. The obligation begins 1 January 2027 for companies with annual turnover exceeding €8 million, extending progressively to smaller entities. Self-employed individuals will be included in later phases based on their

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United Kingdom: Supreme Court Denies Bolt Appeal Permission on Worker Status

On 8 October 2026, the UK Supreme Court refused permission for Bolt Operations (UK) Ltd to appeal the Court of Appeal’s ruling that its drivers are “workers” entitled to employment rights, including PAYE and National Insurance Contributions (NICs) obligations. This decision finalizes the employment tax status determination for gig economy platforms operating similar business models.

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Greece: Greece Tax Residence Transfer Article 5G: Changes to Exemption Loss Rules

Law 5338/2026 (Article 5G), published 6 October 2026, introduces significant amendments to the tax regime for inbound expatriates (Article 5B of Law 4172/2013) and the special 50% income exemption for first-time Greek tax residents (Article 5C). The new provisions clarify that the 50% exemption is forfeited retroactively if the individual ceases to meet the “non-resident

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Italy: Pending Charges Certificate Must Reflect Transfer Date Status

The Daily Report of 9 October 2026 emphasizes that the certificate of pending charges (certificato dei carichi pendenti) must reflect the legal and fiscal situation exactly at the date of business transfer. This is crucial for M&A transactions where successor liability depends on accurate disclosure of pending tax disputes and debts. Key Takeaways Snapshot Requirement:

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