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Norway: Equity Contributions Not Partial Payments, Appeals Board Rules

Norway /

On 5 October 2026, the Norwegian Tax Appeals Board (Skatteklagenemnda) issued a landmark ruling clarifying that equity contributions (egenkapitalinnskudd) made to project companies do not constitute partial payments (delbetaling) for tax purposes. The decision strengthens the project company model widely used by property developers, where external investors provide equity to a special purpose vehicle (SPV)

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Russia: Moscow Tax Officers Join Financial Literacy Festival for Public Outreach

Russia /

On 5 October 2026, the Moscow Federal Tax Service participated in the 10th Moscow Financial Literacy Festival held at the Expocentre Fairgrounds. The FNS booth provided free individual consultations on personal income tax deductions (property, social, investment), property tax calculations, and the use of digital services such as the Personal Taxpayer Account (LCN) and the

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Switzerland: Swiss Pillar 3a Max Deductions Raised for 2027 Tax Year

Switzerland /

On 5 October 2026, the Swiss Federal Tax Administration (ESTV) published the indexed maximum deductible contributions for Pillar 3a (restricted pension provision) for the 2027 tax year. For individuals affiliated with a pension fund (second pillar), the annual deduction limit rises from CHF 7,258 to CHF 7,373. For self-employed persons without a pension fund, the

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Belgium：Belgium Extends Pillar Two Top-Up Tax Deadlines to Oct 2026

Belgium /

On 5 October 2026, the Belgian tax administration confirmed a further postponement of the filing deadlines for both the Qualified Domestic Minimum Top-up Tax (QDMTT) and the Income Inclusion Rule (IIR) top-up tax returns. Building on the law of 19 December 2023, the administration has extended the deadline to 31 October 2026 for a broad

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Russia: Russia FNS to Host Webinar on Tax Complaint Review Procedures

Russia /

On 5 October 2026, the Federal Tax Service of Russia announced a specialized webinar titled “Aspects of Consideration of Taxpayer Complaints and Appeals” scheduled for 19 October 2026. The webinar will be led by a senior specialist from the FNS Department for Control and Supervision Activities. It will cover the updated administrative procedure for pre-trial

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Bosnia and Herzegovina：Tax Administration Attends SEE Fiscal Reform Meeting in Bern

Bosnia and Herzegovina /

The Tax Administration of Republika Srpska participated in the annual coordination meeting held in Bern, Switzerland, on 5 October 2026, marking the conclusion of the third phase of the Fiscal Reform Program in Southeast Europe (2023–2026). The program, jointly organized by the International Monetary Fund (IMF), the European Commission’s Directorate-General for Neighbourhood and Enlargement Negotiations

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Switzerland: Swiss ICTax Valuation Lists Updated for 2024-2026 Period

Switzerland /

On 5 October 2026, the ESTV released updated valuation lists for the ICTax system, covering the tax years 2024, 2025, and 2026. The ICTax database provides standardized market values for listed securities, unlisted shares, and gratuitous shares (employee participation plans) used to determine taxable income and wealth for both individuals and corporations. The update incorporates

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Belgium：Belgium Delays GIR Reporting Entity Notification to Oct 2026

Belgium /

On 5 October 2026, the Belgian Federal Public Service Finance announced a postponement of the deadline for submitting the GloBE Information Return (GIR) reporting entity notification to 31 October 2026. This notification, required under Article 53(3) and Article 54(2) of the law of 19 December 2023, designates the entity responsible for filing the GIR on

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Estonia: Estonia Catering VAT Cut Benefits Wealthy Diners, Not Workers, Says Union

Estonia /

The Estonian Hotel and Restaurant Association (EHRL) warned on 4 October 2026 that the reduced 9% VAT rate on catering services (down from 20% since July 2023) primarily benefits high-income restaurant patrons, not the 68,000 employees in the sector. According to Statistics Estonia, 72% of the VAT savings accrued to establishments with average check >€40,

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Cyprus：EU Energy Relief: Cyprus and Greece Seek Fiscal Flexibility

Cyprus /

As of 4 October 2026, European governments are deploying a range of tax cuts, subsidies, and regulatory measures to shield consumers and businesses from the prolonged energy crisis exacerbated by geopolitical tensions. Cyprus and Greece have jointly urged the EU to grant greater fiscal flexibility, allowing member states to implement targeted energy tax reductions and

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