Europe

Serbia: Serbia-Slovenia Tax Treaty: Consulting Services Withholding Tax Treatment

The Tax Administration released an official opinion on 28 September 2026 regarding the tax treatment of income earned by a non-resident legal entity resident in Slovenia from providing business consulting services to a Serbian client. The analysis applies the Convention between Serbia and Slovenia for the Avoidance of Double Taxation (signed 2003, in force 2004),

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Greenland: Greenland Reverses UTV Vehicle Tax Change; Rate Fixed at 1,000 DKK Semi-Annually

On 28 September 2026, the Tax Agency’s Duties Division (afgiftsafdeling) announced a reversal of a previously planned change to the motor vehicle tax (motorafgift) for UTV (Utility Task Vehicle) category vehicles. The initial proposal, set to take effect 1 October 2026, would have shifted the tax basis from a flat rate to a weight-based calculation

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Latvia: Latvia Tax Viewpoint Sep 8-22 2026: Legislative Updates & Cases

The biweekly “Tax Viewpoint” for 8–22 September 2026, published on 28 September 2026 by Herta Cēsniece, delivers a concise executive summary of the most impactful tax legal developments in Latvia during that period. The report covers newly published regulations, State Revenue Service (VID) methodological materials, significant court judgments, and upcoming parliamentary initiatives. It is designed

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Russia: Russia Property Tax Briefing Held in Moscow Prefecture

On 28 September 2026, the Federal Tax Service of Russia (FNS) conducted an informational session on property taxation at the Prefecture of the Western Administrative District in Moscow. The event formed part of the FNS ongoing taxpayer education campaign, aiming to clarify recent amendments to the Russian Tax Code governing property tax for individuals, including

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Finland: Finland Proposes Expanded Tax Deduction for Charitable Donations

The Finnish Government has submitted a legislative proposal to Parliament aimed at broadening the scope and increasing the limits of the tax deduction for charitable donations. Currently, taxpayers may deduct donations made to approved non-profit organizations up to a certain ceiling. The new proposal seeks to raise the maximum deductible amount and extend eligibility to

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Ireland: Ireland Updates Guidance on Vocational Training Opportunities Scheme

As of 28 September 2026, Irish Revenue has published updated guidance on the Vocational Training Opportunities Scheme (VTOS), a key initiative supporting workforce upskilling through tax incentives. The revised guidelines modify eligibility thresholds for participating employers, introduce stricter documentation requirements for trainee records, and clarify the interaction between VTOS reliefs and other employment tax credits.

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Latvia: Latvia Micro-Enterprise Tax Reform: Targeting Informal Economy Workers

Published on 28 September 2026, the Tvnet.lv interview featuring Jānis Taukačs discusses the Latvian government’s latest initiative to bring informal micro-entrepreneurs operating in forests, garages, and homes into the formal tax net via the Micro-Enterprise Tax (MET) regime. The article examines the policy rationale, the simplified tax calculation mechanics, and the compliance obligations for newly

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Slovakia: Slovak Tax Authority Hits Record Criminal Referrals, €771M Damages

On 28 September 2026, the Financial Administration of the Slovak Republic (Finančná správa SR) announced a significant escalation in its fight against tax and economic crime, revealing record-breaking enforcement results for the previous year. The Criminal Office of the Financial Administration (KÚFS) reported that the Authority filed a total of 1,364 criminal notifications in 2025,

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Austria: Austria BFG Annuls Tax Assessment: Facts Unclear, Refers Back

On 28 September 2026, the Austrian Federal Finance Court (BFG) issued a procedural ruling (case reference: 44a8f094-0dad-4435-85ae-37afffbaa536) that annulled a corporate income tax assessment and remitted the case to the tax authority for a complete re‑investigation. The tax office had issued an assessment based on estimated income after the taxpayer failed to provide sufficient documentation

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