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

Europe

Germany: BFH Allows Deduction of Mining Damage Remediation Costs

Germany /

In its judgment of 21 August 2026 (IX R 13/25), the Federal Fiscal Court ruled that expenses incurred to remediate mining damage (Bergschäden) on a property can qualify as immediately deductible business expenses (Werbungskosten) for income tax purposes. The case concerned a property owner who undertook structural repairs necessitated by subsidence caused by historical mining

Germany: BFH Allows Deduction of Mining Damage Remediation Costs Read More »

Italy: Italy Revenue Recognition: Good Faith Doesn’t Cancel Booking Errors

Italy /

In ordinanza n. 26067 dated 1 October 2026, the tax section of the Italian Supreme Court addressed a critical conflict between the accrual principle (principio di competenza) for corporate income tax (IRES) and the temporal allocation rules for VAT. The Court ruled that these two regimes are autonomous and independent; consequently, the subsequent full declaration

Italy: Italy Revenue Recognition: Good Faith Doesn’t Cancel Booking Errors Read More »

Slovakia: EU Imposes 2 Euro Handling Fee on Non-EU Parcels from November

Slovakia /

Effective 1 November 2026, the European Union introduces a €2 handling fee per customs declaration item for online purchases imported from third countries. The Financial Administration of Slovakia warns consumers to verify the legitimacy of fees charged by foreign e-commerce platforms. This measure addresses the surging volume of low-value consignments entering the EU via e-commerce

Slovakia: EU Imposes 2 Euro Handling Fee on Non-EU Parcels from November Read More »

Germany: Germany Income Tax Reform 2027 Targets SME Relief

Germany /

The German Tax Advisors Association (DStV) has issued a detailed position paper ahead of the Finance Committee hearing on the Income Tax Reform Act 2027. The legislation aims to modernize income taxation with a particular focus on small and medium-sized enterprises (SMEs). While the DStV welcomes the intended relief measures, it emphasizes that the draft

Germany: Germany Income Tax Reform 2027 Targets SME Relief Read More »

Italy: Italy Dividend Rules: New Presumption Non-Retroactive per Cassazione

Italy /

The Italian Supreme Court, in ordinanza n. 26234/2026, delivered a pivotal interpretation of the “Omnibus” decree (Decree-Law 113/2024, converted into Law 143/2024) concerning the presumption of occult dividend distribution in closely-held companies (società a base ristretta). The new legislation narrowed the scope of the presumption: it now triggers only for non-existent costs (costi inesistenti), i.e.,

Italy: Italy Dividend Rules: New Presumption Non-Retroactive per Cassazione Read More »

Germany: Germany Annual Tax Act 2026 Draft Lacks Real Relief

Germany /

The German government’s draft of the Annual Tax Act 2026 (JStG 2026) has been met with skepticism by the DStV. Presented as a routine legislative vehicle for technical adjustments, the draft contains numerous detail changes but fails to deliver substantive tax relief for businesses and individuals. In its statement dated 29 October 2026, the DStV

Germany: Germany Annual Tax Act 2026 Draft Lacks Real Relief Read More »

Poland: Joint Spousal PIT Filing: When It Saves Money and When It Doesn’t

Poland /

Joint tax filing for married couples remains a popular option in Poland, allowing income averaging and an increased tax-free allowance. This article, published 29 October 2026, analyzes scenarios where joint filing yields tangible savings versus situations where separate filing is more advantageous, considering progressive tax brackets, child tax credits, and income disparities. Key Takeaways Income

Poland: Joint Spousal PIT Filing: When It Saves Money and When It Doesn’t Read More »

Poland: Poland Robotization Tax Relief: 10 Key Points for Businesses

Poland /

On 29 October 2026, EY Poland published a comprehensive guide on the robotization tax relief (ulga na robotyzację), which allows enterprises to deduct an additional 50% of qualified robotics costs from their corporate income tax base. The article outlines the eligibility criteria, qualifying assets (industrial robots, automated production lines), and the application process. Notably, the

Poland: Poland Robotization Tax Relief: 10 Key Points for Businesses Read More »

Ukraine: Zakarpattia Vehicle Owners Pay 5.35M UAH Transport Tax in Nine Months

Ukraine /

On 29 October 2026, the Zakarpattia Regional Tax Administration reported that transport tax collections from vehicle owners amounted to 5.35 million UAH for January–September 2026. The tax, governed by Article 286 of the Tax Code, applies to vehicles exceeding 375 minimum wages in value and younger than five years. The administration credited the 7% year-on-year

Ukraine: Zakarpattia Vehicle Owners Pay 5.35M UAH Transport Tax in Nine Months Read More »

Italy: Italy Tax Agency & INPS Launch University Roadshow Tour

Italy /

On 29 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) and the National Social Security Institute (INPS) announced the relaunch of their joint “Insieme per le imprese e le università” roadshow, with the first university stop scheduled for 4 November 2026 at Roma Tre University. This initiative forms part of a broader institutional strategy

Italy: Italy Tax Agency & INPS Launch University Roadshow Tour Read More »

Subscribe
Subscribe