Europe

Switzerland: Swiss Wealth Tax Guide Updated for Cantonal Assessment Rules

On 24 September 2026, the Swiss Federal Tax Administration (ESTV) published an updated version of its dossier on wealth tax for natural persons (Vermögenssteuer natürlicher Personen). The dossier provides a comprehensive overview of the assessment and collection of cantonal wealth taxes across all 26 cantons. While wealth tax is exclusively a cantonal competence, the federal

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Spain: Spain Publishes 2025 VAT Economic and Tax Results

On 24 September 2026, the Spanish Tax Agency (Agencia Tributaria) published the comprehensive Economic and Tax Results for Value Added Tax (VAT) corresponding to the 2025 fiscal year. This annual statistical release provides a detailed breakdown of VAT revenue, taxable bases, deductions, and compliance metrics across economic sectors and regions. The data serves as a

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France: France Extends Fuel Tax Rebate for High-Mileage Workers

As of 24 September 2026, the French Government has officially announced the renewal and extension of the “grands rouleurs” fuel tax rebate scheme, a targeted measure designed to support professional drivers and businesses with high annual mileage. Published on the Service-Public.fr portal, the update confirms that the aid, which provides a partial reimbursement of the

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United Kingdom: HMRC Urges Taxpayers to Verify Payment Reference Numbers

On 24 September 2026, HM Revenue & Customs (HMRC) issued a high-profile public reminder urging all taxpayers—individuals, businesses, and agents—to verify payment reference numbers before submitting tax payments via Faster Payments, CHAPS, or Bacs. HMRC reports that 1 in 8 payments received in Q2 2026 contained incorrect or missing references, leading to allocation delays, erroneous

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Sweden: Sweden Tax Agency Sets 2027 Tax Rate Reporting Deadline

On 24 September 2026, the Swedish Tax Agency (Skatteverket) published its annual directive requiring employers and payroll administrators to report the applicable tax rates for the 2027 income year. This mandatory reporting ensures correct preliminary tax deductions (preliminärskatt) for employees and pensioners starting January 2027. The announcement references the Income Tax Act (1999:1229) and the

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United Kingdom: HMRC Raises Threshold for Publishing Deliberate Tax Defaulters

In a policy shift announced on 24 September 2026, HM Revenue & Customs (HMRC) confirmed it has raised the financial threshold for publication on the List of Deliberate Tax Defaulters from £25,000 to £50,000 in tax-geared penalties. The change, effective immediately, applies to penalties notified on or after 1 October 2026. HMRC states the increase

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Spain: Tax Inspection Can Review Decade-Old VAT Balances Used in Open Years

On 24 September 2026, the Supreme Court confirmed that the Tax Inspection can verify the origin and amount of VAT credit balances generated in prescribed (time-barred) periods if those balances have been carried forward and used to offset VAT due in non-prescribed periods. The ruling (Sentence 987/2026) establishes that while the Tax Agency cannot directly

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United Kingdom: STTR Convention Enters Force 1 Jan 2027: Treaty Implications

The Multilateral Convention to Implement the Subject to Tax Rule (STTR) will enter into force on 1 January 2027, following the deposit of the fifth instrument of ratification on 24 September 2026. The STTR, a component of the OECD/G20 Inclusive Framework’s Pillar Two package, allows source jurisdictions to impose a minimum 15% withholding tax on

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Poland: Poland KAS Reports Illegal Gambling Enforcement Results for Jan-Aug 2026

On 24 September 2026, the National Revenue Administration (KAS) published a comprehensive report on enforcement actions against illegal gambling conducted from 1 January to 31 August 2026. The report details 1,240 inspections, resulting in the seizure of 3,850 unlicensed gaming machines, closure of 210 illegal gambling venues, and initiation of 890 fiscal penal proceedings. Total

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Hungary: Hungary NAV Launches eVAT Stakeholder Consultation Questionnaires

On 24 September 2026, NAV invited accountants, tax advisors, and software developers to participate in a structured consultation on the eÁFA (electronic VAT) system. The questionnaires, accessible on the NAV website, aim to gather practical feedback on system usability, integration challenges, and readiness across different taxpayer segments. NAV intends to use the responses to refine

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