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Russia: Russia Clarifies Corporate Profit Tax Benefit Code Reporting

Russia /

On 30 September 2026, the Federal Tax Service of Russia released a clarification regarding the correct reflection of the taxpayer attribute code (код признака налогоплательщика) when applying benefits under the corporate profit tax (CPT). This guidance addresses frequent errors identified during desk audits of CPT returns for 2025-2026. According to the Tax Code (Article 284,

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Slovenia: Slovenia Clarifies Tax Treatment of Employee Profit-Sharing under ZUDDOB-1

Slovenia /

On 30 September 2026, the Financial Administration of Slovenia (FURS) published a detailed explanation of the tax and social security treatment of worker profit-sharing under the Worker Participation in Profit Act (ZUDDOB-1), which was published in the Official Gazette No. 14/26 on 24 February 2026 and entered into force on 11 March 2026. The Act

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Spain: Spain Royal Decree-Law 26/2026: Housing Tax Measures Published

Spain /

On 30 September 2026, the Spanish Official State Gazette (BOE) published Royal Decree-Law 26/2026, adopting urgent measures to protect the social function of housing and expand the supply of affordable housing. The decree introduces significant fiscal and tax provisions aimed at incentivizing affordable housing development, modifying property tax treatments, and providing tax credits for landlords

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United Kingdom: HMRC Updates Enquiry Manual for Tax Investigation Procedures

United Kingdom /

On 30 September 2026, HMRC updated its Enquiry Manual (EM), the internal guidance governing how compliance officers conduct tax enquiries under Schedule 36 Finance Act 2008 and the Taxes Management Act 1970. The revision incorporates statutory changes from the Finance Act 2026, including expanded information powers for digital records, clarified “reasonable excuse” defenses for electronic

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Montenegro: Montenegro Pension Contribution Cuts Spark Unfairness Warning

Montenegro /

On 30 September 2026, Montenegro’s leading business portal Bankar.me reported that the abolition of specific pension contributions will render future pensions inequitable, according to policy analysts. The measure, embedded in recent amendments to the Law on Pension and Disability Insurance, eliminates employer obligations for certain social security levies effective 1 January 2027. The government argues

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Slovenia: Slovenia Updates eTax Guidance for VAT Record Verification

Slovenia /

On 30 September 2026, the Financial Administration of Slovenia (FURS) updated the instructions for accessing and verifying records of calculated VAT and VAT deductions in the eDavki (eTax) system. The amendment adds a warning that in the event of a critical error, the taxpayer must correct the identified error and resubmit the evidence. This ensures

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Spain: Spain Extends Middle East Crisis Tax Measures via RDL 25/2026

Spain /

On 30 September 2026, Royal Decree-Law 25/2026 was published in the BOE, extending and adopting additional measures within the Comprehensive Crisis Response Plan for the Middle East. The decree prolongs tax relief provisions initially enacted in 2024 for individuals and entities affected by the conflict, including filing deadline extensions, suspension of enforcement actions, and special

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United Kingdom: HMRC Updates CDS Data Element 2/3 Customs Documentation Codes

United Kingdom /

On 30 September 2026, HMRC published an update to Data Element 2/3 (Documents and Other Reference Codes – Union) of the Customs Declaration Service (CDS), revising the mandatory document codes, status codes, and declaration requirements for Union goods movements under Appendix 5A of the CDS Tariff. This technical guidance directly implements the EU-UK Trade and

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Latvia: Latvia Confirms Pension Indexation for 2027 Amid Fiscal Constraints

Latvia /

The Cabinet of Ministers has approved the 2027 pension indexation mechanism, confirming a 4.8% increase for working pensioners and 5.2% for non-working retirees effective January 1, 2027. The decision, published in the official gazette Latvijas Vēstnesis on September 30, 2026, follows the statutory formula linking adjustments to the previous year’s average wage growth (6.1%) and

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Netherlands: Sustainability Insights Tax Legal September 2026: ESG Regulatory Updates

Netherlands /

Published on 30 September 2026, the September edition of Meijburg’s Sustainability Insights for Tax & Legal provides a comprehensive update on the rapidly evolving European and Dutch ESG regulatory landscape. The briefing covers the first reporting cycle under the Corporate Sustainability Reporting Directive (CSRD), the operational launch of the Carbon Border Adjustment Mechanism (CBAM) definitive

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