Europe

Spain: Spain Publishes Account 413 Balances for Municipalities 2022-2026

On 30 September 2026, the Ministry of Finance updated the historical series of Account 413 balances (Treasury cash accounts) for municipalities and provincial councils. The dataset covers quarterly closing balances from 2022 through the second quarter of 2026, providing a granular view of local treasury liquidity positions. Account 413 reflects the net cash position after

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Russia: Russia Updates PBU 18/02 for Corporate Tax Rate Changes

On 29 September 2026, the Ministry of Finance of Russia issued Order No. 145n amending Accounting Standard PBU 18/02 “Accounting for Corporate Income Tax Calculations.” The amendment addresses the mechanical recalculation of deferred tax assets (DTA) and deferred tax liabilities (DTL) — referred to in Russian practice as ОНА (deferred tax assets) and ОНО (deferred

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Netherlands: Dutch Tax Advisors Discuss Bottlenecks with State Secretary

On 29 September 2026, representatives of the Jonge Orde van Belastingadviseurs (JOB) — Sophie Wilkes, Harm van Dongen, and Hidde Veeneman — met with Dutch State Secretary for Finance Eelco Eerenberg to discuss the NOB Bottleneck Note 2026. The note, delivered earlier this year, compiles practical impediments encountered by tax advisors in daily practice, ranging

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Slovakia: Slovakia VRP Credential Printing Issue Resolved by Oct 5

On 29 September 2026, the Financial Administration acknowledged a technical malfunction affecting the printing of login credentials for the Virtual Cash Register (VRP) system, used by taxpayers for electronic sales recording. The issue impacted entrepreneurs who had requested VRP codes or reported lost credentials. The administration confirmed active resolution efforts and projected full restoration of

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Germany:Germany Pension Reform: Certification for 2027 Eligible Products

On 29 September 2026, the German Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) officially opened the certification application process for pension products that will qualify for state subsidies and tax advantages under the new Altersvorsorgereformgesetz (Pension Reform Act) effective 1 January 2027. This legislative overhaul modernizes Germany’s subsidized private pension landscape — primarily Riester

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Greece:Payment Applications Open for Rural Interventions P3-73-2.4 & 2.5

On 29 September 2026, the Ministries of Finance, Rural Development, and AADE announced the opening of payment applications for Rural Development Interventions P3-73-2.4 (Investments in Agricultural Holdings) and P3-73-2.5 (Young Farmers Setup) starting 30 September 2026. Eligible beneficiaries can submit claims through the unified Rural Development Platform. Key Takeaways Eligibility Criteria: Applicants must have approved

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Ireland:EU Imposes New Union Handling Fee on Non-EU Online Purchases

Effective 1 October 2026, the European Union has implemented a new Union Handling Fee on goods imported into the EU by consumers from non-EU countries, as announced by Irish Revenue on 29 September 2026. This fee, established under Commission Delegated Regulation (EU) 2026/1123 amending Regulation (EU) No 1186/2009, applies to postal and courier consignments valued

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Luxembourg: Luxembourg LBR Launches Enforcement Phase for RCS and RBE Compliance

Effective 21 September 2026, the Luxembourg Business Register (LBR) commenced the progressive rollout of the enforcement phase of its monitoring and compliance procedure for data registered with the Trade and Companies Register (RCS) and the Register of Beneficial Owners (RBE). This initiative stems from the Law of 23 January 2025, which strengthened the LBR’s supervisory

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Slovakia: Slovakia Deadline Sept 30 for Extended Tax Returns and EU VAT Refunds

On 29 September 2026, the Financial Administration reminded taxpayers that the statutory deadline of 30 September 2026 applies for two critical obligations: submission of extended corporate and personal income tax returns, and filing of VAT refund claims for taxes paid in other EU member states. The administration emphasized that no further extensions are possible and

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Czech Republic: Czech Government Approves 50% Extraordinary Tax on Refinery Margins for 2026-2027

The Czech Government approved on 29 September 2026 an extraordinary windfall tax targeting the refinery sector, effective for fiscal years 2026 and 2027. The measure imposes a 50% tax on the increase in gross refining margins compared to the 2025 baseline. The tax applies to taxpayers operating refineries that meet statutory thresholds (crude oil processing

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