Europe

United Kingdom: UK Budget 2026: MTD Easement Welcomed, Automated Tax Collection Concerns

On 28 October 2026, the CIOT published its analysis of the Autumn Budget 2026, welcoming a pragmatic easement to the Making Tax Digital (MTD) for Income Tax rollout but cautioning that the Budget overall fails to simplify the tax system. The government confirmed a one-year penalty easement for taxpayers joining MTD from April 2027 (covering

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Ireland: UK Autumn Budget 2026: Personal Tax Measures Announced

The 28 October 2026 Autumn Budget outlines comprehensive personal tax measures affecting millions of UK taxpayers. The Chancellor confirmed the continuation of the income tax personal allowance freeze at £12,570 until April 2028, while the higher rate threshold remains at £50,270. National Insurance Contributions (NICs) see a 1 percentage point reduction for employees from 10%

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Netherlands: NL-Africa Tax Newsletter Covers Kenya Nigeria Pillar Two

The NL-Africa Tax Newsletter for October 2026, published on 28 October 2026, delivers a curated analysis of pivotal tax developments across key African jurisdictions. This edition highlights Kenya’s Finance Act 2026 amendments—including the introduction of a digital services tax and revised withholding tax rates on cross-border payments—and Nigeria’s Presidential Directive on the implementation of the

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Poland: KAS Unveils Expanded E-Services Rollout Plan for 2026-2027

The National Revenue Administration (KAS) released its updated informatization plan on 28 October 2026, detailing the rollout of new e-services through 2026 and early 2027. Key platforms include e-Urząd Skarbowy (e-Tax Office), customs clearance systems, and excise duty modules. The roadmap aims to enhance digital interaction between taxpayers and the administration. Key Takeaways e-Urząd Skarbowy

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Spain: Spain AEAT Dismantles Cybercrime Money Laundering Network

On 28 October 2026, the Spanish Tax Agency (AEAT) announced the successful dismantling of a sophisticated money laundering network operated by a cybercrime organization. The operation, conducted by the AEAT’s Customs and Special Taxes Department in coordination with law enforcement, uncovered a scheme where proceeds from online fraud and scams were funneled into legitimate asset

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United Kingdom: UK Budget 2026: Employer Administrative Burdens Eased, Share Schemes Flexible

On 28 October 2026, the CIOT welcomed a package of Autumn Budget 2026 measures designed to reduce administrative burdens on employers and enhance the flexibility of employee share schemes. Key changes include simplification of Pay As You Earn (PAYE) reporting for small employers, extension of the deadline for filing P11D benefits forms, and amendments to

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Ireland: UK Autumn Budget 2026: MTD ITSA Soft Landing & CCS Changes

The Autumn Budget 2026, published 28 October 2026, includes critical administrative changes for Making Tax Digital for Income Tax Self Assessment (MTD ITSA). The mandatory digital record-keeping and quarterly reporting start date remains April 2026 for those with income over £50,000, but a “soft landing” penalty regime is extended for the first two years, waiving

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Netherlands: Dutch VAT VIA Continuous Authorization Deadline November 1

As of 1 November 2026, the Dutch Tax Administration (Belastingdienst) requires all tax advisors and intermediaries to hold an active continuous authorization (doorlopende machtiging) for the automatic receipt of VIA (Verzoek Informatie Automatisch) data from their clients. This mandate aims to streamline the digital exchange of tax-relevant information between taxpayers and their representatives, reducing manual

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Poland: KSeF Token Validity Extended; Payment Annotation Changes Coming

The Ministry of Finance announced planned amendments to the KSeF (National e-Invoice System) regulation on 28 October 2026. While technical in nature, the changes extend token validity periods and revise payment annotation requirements, easing integration for businesses and accounting software providers. Key Takeaways Token Extension: Authentication tokens will remain valid for 24 months (up from

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Poland: Poland PIT Reform Critiqued: Limited Gains for Middle Class

Published 28 October 2026, an in-depth analysis by Money.pl reveals that the much-publicized personal income tax (PIT) reform—centered on raising the second tax threshold from PLN 120,000 to PLN 144,000 and increasing the tax-free allowance to PLN 60,000—will deliver marginal net gains for the majority of earners. Calculations show that only taxpayers with annual gross

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