On 1 October 2026, the Andorran Ministry of Finance announced that the 2025 personal income tax (IRPF) campaign concluded with a total collection of 91 million euros, marking a consolidation of the tax system’s stability. The campaign, which ran from April to September 2025 under the provisions of Law 5/2014 on Personal Income Tax and
Andorra: Andorra Personal Income Tax Collection Reaches 91 Million Euros Read More »
As of 1 January 2026, the Austrian Federal Ministry of Finance has implemented significant amendments to the Income Tax Act (EStG) concerning the tax treatment of professional training and education expenses. These changes, introduced through the 2026 Budget Implementation Act, replace the previous “Bildungskarenz” (training leave) regime with a new “Weiterbildungszeit” (training time) framework. The
Austria: Austria Tax Rules for Job Training: 12 Key Questions Answered Read More »
On 21 September 2026, the Federal Fiscal Court ruled (RV/7101998/2025) on real estate transfer tax (Grunderwerbsteuer) concerning the builder status (Bauherreneigenschaft) of a non-profit housing association (gemeinnützige Bauvereinigung) acquiring an unfinished shell construction (Rohbau). The court determined that the association assumed sufficient construction control and economic risk to be considered the builder, triggering RETT on
Austria: Real Estate Transfer Tax: Builder Status for Unfinished Shell Acquisition Read More »
In a joint operation on 5 October 2026, the Vienna Police and the Financial Police raided an illegal poker tournament in Vienna’s 15th district. The event, advertised via encrypted messaging apps, attracted over 60 participants and operated without a gambling concession under the Austrian Gambling Act (Glücksspielgesetz). Authorities seized €12,000 in cash, poker chips, and
Austria：Austria Cracks Down on Illegal Poker in Vienna Read More »
The Labour Party’s annual conference concluded on 1 October 2026 with the passage of a composite motion endorsing the principle of wealth taxation and permanent windfall levies on ‘excess corporate profits’ to fund public services. The motion, backed by major unions and the party’s left wing, calls for an annual wealth tax on net assets
United Kingdom: Labour Conference Endorses Wealth and Windfall Tax Proposals Read More »
On 1 October 2026, the European Commission opened a formal investigation into Ireland’s capital gains tax (CGT) exemption for bonds issued by State-owned enterprises including ESB, Bord Gáis Energy, and DAA. The exemption, introduced under Section 604A of the Taxes Consolidation Act 1997, allows investors to dispose of such bonds without CGT liability. The Commission
Ireland: EU Challenges Ireland Tax Exemption on State-Owned Entity Bonds Read More »
On 1 October 2026, the editorial team of Commercialista Telematico released the official calendar of tax deadlines for October 2026, updated for all current legislative provisions. The calendar covers key dates for VAT monthly/quarterly payments (LIPE), periodic VAT settlements, withholding tax payments (ritenute su redditi di lavoro dipendente e autonomo), INPS social security contributions, substitute
Italy: Italy October 2026 Tax Deadlines Calendar Published Read More »
Latvia’s largest fuel retail networks have implemented immediate price reductions following the government’s excise tax cut on diesel and gasoline, effective October 1, 2026. LETA’s aggregated pricing data from the top five distribution chains—Viada, Neste, Circle K, Lukoil, and Virši—shows average pump price decreases of €0.08–€0.12 per liter for diesel and €0.06–€0.09 for 95-octane gasoline.
Latvia: Latvia Fuel Prices Plummet After Excise Tax Cut at Major Stations Read More »
On 1 October 2026, the Dutch government announced an accelerated timeline for transforming the Box 3 deemed-return regime into an actual capital gains tax system under the proposed Actual Return on Investment in Box 3 Act (Wet Werkelijke Opbrengst Box 3). The move settles a key legislative dispute by committing to a full transition by
Netherlands: Dutch Government Accelerates Box 3 Shift to Capital Gains Tax Regime Read More »
On 1 October 2026, the Polish Ministry of Finance and the National Revenue Administration (KAS) published a technical notice informing users of the Twój e-PIT service about a planned maintenance window. Twój e-PIT is the official online platform for individual taxpayers to file their annual personal income tax (PIT) returns, review pre-filled data, and submit
Poland: Poland Twój e-PIT Service Window Announced for Maintenance Read More »
