Europe

Russia: FNS Officials Discuss 2026 Tax Notifications on State TV Program

On 6 October 2026, Mikhail Sergeev (Deputy Head of FNS Russia) and Alexey Laschenov (Head of the Moscow FNS) appeared on the Channel One program “Good Morning” to discuss the 2026 tax notification campaign. They explained that over 45 million consolidated tax notifications (covering property, land, and transport taxes) were sent electronically to personal taxpayer

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Sweden: Sweden Proposes Tonnage Tax Bar for State Aid Recipients

On 6 October 2026, the Swedish Government submitted Proposition 2026/27:3 to Parliament, proposing amendments to the tonnage taxation regime. The proposal introduces a prohibition on tonnage taxation for companies that are subject to a recovery order following a European Commission decision declaring state aid illegal and incompatible with the internal market. This measure aligns national

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Czech Republic: Czech Tax Chamber Comments on Refinery Margin Surtax Bill

On 6 October 2026, the Chamber of Tax Advisers of the Czech Republic (KDP ČR) submitted formal comments to the Ministry of Finance regarding a draft amendment to the Income Tax Act. The proposal introduces an extraordinary tax on the increase of refinery margins, aimed at capturing windfall profits in the energy sector. The Chamber’s

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Germany:Germany Capital Gains Tax Relief: Disregarded Entities Review Guidance

On 6 October 2026, the German Federal Central Tax Office (BZSt) published detailed guidance on the review of disregarded entities within the framework of capital gains tax relief procedures under Section 44a of the German Income Tax Act (EStG). This administrative instruction addresses the increasing complexity of cross-border investment structures where entities such as US

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Ireland:Ireland Budget 2027: Ministers’ Speeches Detail Tax Plans

The Budget 2027 Ministers’ Speeches, delivered on 6 October 2026 by the Minister for Finance and the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, set out the government’s fiscal strategy for the coming year. The speeches emphasize prudent budgeting, targeted cost-of-living supports, and long-term investments in housing, health, and climate action, underpinned

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Italy: Italy Biennial Concordat Guide Out: 2026-27 Enrollment by Nov 2

On 6 October 2026, the Revenue Agency released the much-anticipated guiding circular (Circolare n. 18/E) on the Biennial Preventive Concordat (CPB) for the 2026-2027 tax period. The circular provides comprehensive instructions on eligibility criteria, the determination of the concordat income proposal, the adhesion process, and the effects on tax assessments. The deadline for submitting the

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Poland: EU Commission Weighs In on VAT for Ukrainian Refugee Housing

On 6 October 2026, European Commissioner Wopke Hoekstra, on behalf of the European Commission, responded to a parliamentary question from MEP Michał Kobosko regarding the VAT treatment of payments for housing Ukrainian refugees. The question concerned whether such payments constitute taxable consideration for accommodation services or fall under VAT exemptions for social services. The Commission’s

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Spain:Spain Approves Tax Bonuses for Landlords and Tenants

On 6 October 2026, the Council of Ministers approved the final text of the housing decree-law that will be validated by the Permanent Deputation of Congress. The legislation introduces targeted fiscal bonuses designed to incentivize affordable rentals and protect vulnerable tenants. These measures complement the broader housing plan unveiled earlier this year and respond to

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Germany:Germany Tax Collection Assistance: Web Application Certificate Updated

On 6 October 2026, the Bundeszentralamt für Steuern (BZSt) announced the renewal of the digital certificate for its web-based application used in administrative assistance procedures (Beitreibungsamtshilfe) under the German Fiscal Code (AO) and the EU Mutual Assistance Directive (2010/24/EU). This technical update affects all German tax authorities, federal states’ tax offices, and authorized external service

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Ireland:Ireland Budget 2027: Full Budget Publications Released

The complete suite of Budget 2027 documents was released on 6 October 2026, providing stakeholders with full access to the Finance Bill, Expenditure Report, Stability Programme Update, and supporting analytical papers. This publication package enables businesses, advisors, and the public to review the legislative details behind the announced measures, including the taxation provisions that will

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