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Finland: Finland Discloses 2025 Personal Income Tax Data to Municipalities

Finland /

The Finnish Tax Administration announced on 5 October 2026 the disclosure of public income tax data for natural persons for tax year 2025 to municipal boards (kunnanhallitukset). This annual data sharing is governed by the Act on the Openness of Government Activities and specific tax secrecy provisions. The data includes taxable income, taxes paid, and

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Serbia: Serbia Unpaid Contributions for Qualified New Hires Explained

Serbia /

On 5 October 2026, the Republic Fund for Pension and Disability Insurance (Republički fond za penzijsko i invalidsko osiguranje) released a detailed explanation addressing why social security contributions were not collected for certain employees holding the status of qualified newly hired persons (kvalifikovano novozaposlena lica). The issue stems from the interaction between Article 38 of

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Italy: Italy ZES Single Bonus Investment Incentive Clarified by Ruling 169/2026

Italy /

On 5 October 2026, the Italian Revenue Agency published response to interpello n. 169/2026, providing crucial clarification on the “ZES Unica” (Single Special Economic Zone) tax credit. The ruling confirms that an investment can qualify for the automatic tax credit even if construction or acquisition began before the mandatory preventive communication to the authorities, provided

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Netherlands: Agricultural Exemption for Crop Rotation Not Expanded

Netherlands /

On 5 October 2026, the cabinet stated it will not expand the agricultural exemption (landbouwvrijstelling) for inheritance and gift tax to cover situations where dairy farmers temporarily make land available for crop rotation (wisselteelt) by arable farmers. The exemption currently applies to land used for the farmer’s own agricultural business. The government argues the existing

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Belarus: Vitebsk Customs Seizes 10,700 Nicotine Products from Russia

Belarus /

On 5 October 2026, Vitebsk regional customs, during a special operation on the Belarus-Russia border segment, uncovered an illegal import of over 10,700 units of nicotine-containing products (e-cigarettes, heated tobacco sticks, and nicotine pouches) concealed in a commercial vehicle. The goods, originating from the Russian Federation, were not declared and lacked excise stamps required under

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Italy: L&B Partners Adds Tax Partner Irene Pellecchia to Expand Practice

Italy /

On 5 October 2026, L&B Partners Avvocati Associati announced the appointment of Irene Pellecchia as a new Partner within its Tax Department, marking a further reinforcement of a practice area originally launched in 2025 and progressively expanded throughout 2026. This strategic hire reflects the firm’s ambition to establish a full-service tax advisory platform capable of

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Spain: Spain Aligns Verifactu Rollout with E-Invoicing Mandate 2028

Spain /

On 5 October 2026, the Spanish Tax Administration (AEAT) announced through the Forum of Tax Associations and Professionals its decision to postpone the implementation of the Verifactu system until the mandatory electronic invoicing regime enters into force for all taxpayers in October 2028. This alignment, achieved after advocacy by the Spanish Association of Tax Advisors

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Serbia: Serbia IFRS for SMEs Transition: Prior Year Column & Leasing

Serbia /

As of 5 October 2026, the Ministry of Finance, in coordination with the Serbian Accounting Standards Board, issued application guidance for micro and small enterprises (MSP) transitioning to IFRS for SMEs (MSFI za MSP) effective for financial years beginning on or after 1 January 2026. The guidance focuses on two pervasive implementation challenges: (1) population

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Italy: Italy VAT Deduction Extended by Two Years Under Omnibus Decree

Italy /

Effective from 5 October 2026, the Italian government’s Omnibus Decree (Decreto Omnibus) has significantly extended the time limits for exercising VAT deduction rights and registering purchase invoices. Previously, taxpayers had to claim input VAT deduction by the VAT return for the year in which the right arose (typically the year of invoice receipt) and register

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Netherlands: SMEs Face €5.5 Billion in Fiscal Administrative Burdens

Netherlands /

On 5 October 2026, the government released an assessment quantifying the administrative burden of fiscal legislation on small and medium-sized enterprises (SMEs) at €5.5 billion annually. State Secretary Eerenberg briefed Parliament on the execution of the Van Dijk/Van Eijk motion, which mandates a systematic reduction of tax-related red tape. The initiative identifies key bottlenecks, including

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