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Slovenia: Slovenia Sets Russian Ruble Exchange Rate for October 2026 Customs Valuation

Slovenia /

The Financial Administration of the Republic of Slovenia has published the official exchange rate for the Russian ruble (RUB) applicable for customs valuation purposes during October 2026. In accordance with EU customs legislation (Regulation (EU) No 952/2013, Article 70), the customs value of goods imported from non-EU countries must be declared in euros using the

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Germany: BFH Defines Double Household Rules for Self-Employed

Germany /

The BFH judgment of 19 May 2026 (VIII R 15/24), released on 24 September 2026, clarifies the requirements for a self-employed individual to claim double household expenses (doppelte Haushaltsführung) under § 9 EStG. The Court ruled that a second household at the place of business is only recognized if the taxpayer’s primary professional activity is

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United Kingdom: CIOT Supports Accelerated Land Remediation Relief with Caveats

United Kingdom /

The Chartered Institute of Taxation (CIOT) responded to the Treasury’s consultation on accelerating Land Remediation Relief (LRR) on 24 September 2026, broadly welcoming the proposal to allow companies to claim the enhanced 150% deduction in the year of expenditure rather than over the asset’s life. However, the CIOT raised serious concerns about the proposed linkage

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Flemish region (Belgium): Flemish Tax: Prenuptial Separation of Property with Optional Allocation Clause

Flemish Region (Belgium) /

Published on 23 September 2026, administrative position VB 26064 addresses the fiscal consequences of a prenuptial agreement that establishes a separation of property regime (scheiding van goederen) combined with an optional allocation clause. The decision, rendered on 10 August 2026, clarifies the interaction between marital property law and Flemish inheritance tax provisions, specifically regarding the

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United Kingdom: ICAEW Warns Capital Distribution Tax Reforms Could Stifle Growth

United Kingdom /

On 23 September 2026, ICAEW issued a formal response to the government’s consultation on reforming the tax rules that apply when a company carries out a reduction or return of share capital. The professional body expressed concern that the proposed changes could create unintended tax charges on routine commercial restructurings, potentially discouraging legitimate business reorganisations

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Portugal: Portugal Amends Electronic Case Management for Tax Courts

Portugal /

On 23 September 2026, Portaria n.º 435/2026/1 amended Portaria n.º 350-A/2025/1, which regulates the electronic processing of cases in judicial courts, administrative and tax courts, and the Public Prosecutor’s Office. The amendment refines technical requirements, deadlines, and digital signature protocols to improve the efficiency of e-justice. Key Takeaways Enhanced Digital Workflow: The update introduces improved

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Russia: Russia FTS Clarifies Marketplace Discount Income Tax Rules for Sellers

Russia /

The Federal Tax Service (FTS) has issued clarifying Letter No. SD-35-3/11693@ dated 2 September 2026 addressing the tax treatment of income received by sellers operating on online marketplaces when the marketplace provides discounts to buyers at the seller’s request or initiative. The letter interprets Article 250 of the Tax Code (determination of income from sales)

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Slovenia: Slovenia Updates VAT Exemption Rules for Diplomatic Missions and International Organizations

Slovenia /

The Financial Administration of the Republic of Slovenia has published an updated comprehensive guideline on the conditions and procedures for VAT exemption for diplomatic missions, consular posts, agencies, EU institutions, and international organizations operating in Slovenia under international agreements binding on the Republic of Slovenia. The document, issued on 23 September 2026, incorporates the latest

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Croatia: Croatia Fiscalization Lottery Awards €10,000 to Koprivnica Winner

Croatia /

On 23 September 2026, the Croatian Tax Administration announced the results of the second drawing in its nationwide fiscalization promotion campaign, “Svaki račun se računa!” (Every Receipt Counts!). The grand prize of €10,000 was awarded to a lucky participant from Koprivnica, marking another milestone in the Administration’s gamification strategy to combat the shadow economy and

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Flemish region (Belgium): Flemish Tax: Marriage Contract Amendment Adding TIGV with Optional Clauses

Flemish Region (Belgium) /

The Flemish Tax Administration released position VB 26065 on 23 September 2026 (decision dated 10 August 2026) regarding the amendment of a marriage contract from a separation of property regime to a universal community (TIGV – Totale Inhoud Gezamenlijke Vermogens) with contributions of various assets, a choice clause (keuzebeding), an optional residence clause (optioneel verblijvingsbeding),

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