Agentic Global Tax
AGENTIC GLOBAL TAX Tax Intelligence Powered by AI
FREE SUBSCRIBE

Europe

Ireland：Irish Corp Tax Receipts Rise on Timing Factor in September

Ireland /

On 2 October 2026, the Irish Department of Finance published a press release detailing a notable increase in corporation tax receipts for September 2026, with Tánaiste Simon Harris and Minister Jack Chambers attributing the surge primarily to a timing factor associated with the payment schedules of a small number of large multinational enterprises. The statement

Ireland：Irish Corp Tax Receipts Rise on Timing Factor in September Read More »

Hungary: NAV Seizes Luxury Motorcycles in Customs Enforcement Action

Hungary /

On 2 October 2026, the National Tax and Customs Administration (NAV) seized ten high-value motorcycles from a business with substantial tax arrears. The motorcycles were confiscated during a customs enforcement operation and subsequently sold at auction, generating HUF 30 million for the central budget. This action demonstrates NAV’s authority to attach and liquidate movable assets

Hungary: NAV Seizes Luxury Motorcycles in Customs Enforcement Action Read More »

Spain: Atletico Madrid Wins Supreme Court Case Over Agent Payments

Spain /

On 2 October 2026, the Supreme Court (Sentencia 1102/2026) ruled in favor of Club Atlético de Madrid in a €14.3M dispute with the Tax Agency over payments to football agents (intermediaries) for player transfers between 2018-2021. The AEAT had argued that agent fees paid by the club on behalf of players constituted “in-kind remuneration” taxable

Spain: Atletico Madrid Wins Supreme Court Case Over Agent Payments Read More »

Poland: Poland Shareholder Loan Rules: Key Compliance Steps for LLCs

Poland /

On 2 October 2026, the Polish tax portal iKIDP published a comprehensive analysis of shareholder loans to limited liability companies (spółka z o.o.), highlighting the critical formalities required to avoid adverse tax consequences under the Corporate Income Tax (CIT) Act and the Tax Ordinance. The article emphasizes that a simple bank transfer is insufficient; a

Poland: Poland Shareholder Loan Rules: Key Compliance Steps for LLCs Read More »

Romania: Romania Tax Calendar October 2026: Key Filing Deadlines for Taxpayers

Romania /

On 2 October 2026, the Romanian Ministry of Finance published the official tax obligations calendar for October 2026, detailing all statutory filing and payment deadlines applicable to corporate and individual taxpayers. The calendar is issued under the provisions of the Fiscal Procedure Code (Law 207/2015) and subsequent methodological norms, and serves as the primary compliance

Romania: Romania Tax Calendar October 2026: Key Filing Deadlines for Taxpayers Read More »

Italy: Italy Flat Tax for New Residents: 2026 Rates Depend on Transfer Date

Italy /

As of 2 October 2026, the Italian flat tax regime for new residents (imposta sostitutiva per neo-residenti) has been updated for the 2026 tax year, introducing a new annual lump-sum of €300,000 for the primary taxpayer and €50,000 for each family member. However, the legislation maintains a grandfathering clause: individuals who transferred their tax residence

Italy: Italy Flat Tax for New Residents: 2026 Rates Depend on Transfer Date Read More »

Austria：Austria Tax Probe Focuses on Hotel Cleaning Industry

Austria /

In a sector-wide initiative launched on 30 September 2026, the Financial Police began intensive inspections of hotel cleaning contractors across Vienna, Salzburg, and Tyrol. The campaign targets the widespread use of bogus self-employment (Scheinselbstständigkeit) and undeclared work in the outsourced cleaning sector. Preliminary findings from the first week reveal that 40% of inspected contractors misclassified

Austria：Austria Tax Probe Focuses on Hotel Cleaning Industry Read More »

United Kingdom: Global Tax Weekly: 28 Sep – 2 Oct 2026 Developments

United Kingdom /

KPMG’s Week in Tax for the period 28 September to 2 October 2026 provides a comprehensive roundup of international tax developments. This weekly publication, produced by KPMG’s Global Tax News team, covers significant announcements from the OECD (including BEPS 2.0 implementation updates), EU tax policy (such as DAC8 and BEFIT progress), US Treasury regulations (including

United Kingdom: Global Tax Weekly: 28 Sep – 2 Oct 2026 Developments Read More »

Spain: Spain Unveils €2B Fiscal Package to Intervene in Housing Market

Spain /

On 2 October 2026, the Ministry of Housing and Ministry of Finance jointly presented a €2.05 billion fiscal package within the 2027 Budget draft, targeting housing affordability through tax instruments. Key measures: (1) VAT reduction to 4% (from 10%) for new build-to-rent (BTR) developments with 100% units designated as affordable rental for 15 years (est.

Spain: Spain Unveils €2B Fiscal Package to Intervene in Housing Market Read More »

Poland: Poland Family Foundation Asset Sale: Tax Neutrality Conditions

Poland /

On 2 October 2026, iKIDP reported on the latest protective opinions issued by the Head of the National Revenue Administration (KAS) concerning the sale of assets by family foundations (fundacja rodzinna). The opinions clarify that the disposal of shares or other assets by a family foundation, followed by reinvestment of proceeds, does not automatically trigger

Poland: Poland Family Foundation Asset Sale: Tax Neutrality Conditions Read More »

Subscribe
Subscribe