Europe - AGENTIC GLOBAL TAX NEWS

United Kingdom: Survey Shows Mixed Views on Making Tax Digital and HMRC Service

The Administrative Burdens Advisory Board (ABAB) published its latest annual survey on 22 September 2026, assessing the impact of Making Tax Digital (MTD) and HMRC’s service standards. The survey, which gathered responses from tax agents and businesses, indicates that while digital record-keeping has improved for some, significant challenges remain with software compatibility, agent access, and

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Montenegro: Montenegro Pension Contribution Cut to Zero Percent Opposed

Montenegro / AGT Team

As of 22 September 2026, two major pensioner associations in Montenegro have formally opposed a government-backed model that would reduce employer contributions to the Pension and Disability Insurance Fund (PIO) to zero percent. The proposal forms part of the broader “Euro model” labor market reform package aimed at reducing labor costs to align with EU

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North Macedonia: North Macedonia Issues MPIN Calculations for Lump-Sum Taxpayers

North Macedonia / AGT Team

On 22 September 2026, the Public Revenue Office (PRO) of North Macedonia announced the completion of monthly MPIN (Monthly Contribution Calculation) generation for self-employed individuals who pay personal income tax under the lump-sum (presumptive) net income regime. This automated process calculates mandatory social security contributions based on presumed income levels, removing the need for manual

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Poland: Government Proposes New Sugar-Sweetened Beverage Levy Rules

Poland / AGT Team

On 22 September 2026, the Council of Ministers adopted a draft amendment to the Sugar Levy Act, reshaping the obligations for producers, importers, and entities acquiring sweetened beverages. The new rules, slated to take effect from 1 January 2027, expand the taxpayer base to include intra-community acquirers and introduce a tiered rate structure based on

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Lithuania: Lithuania Amends Land Tax Administration Rules Effective Sept 2026

Lithuania / AGT Team

On 22 September 2026, the State Tax Inspectorate (VMI) under the Ministry of Finance enacted an amendment to Order No. VA-55 (9 June 2006) approving the Land Tax Administration Rules. The amendment aims to align land tax procedures with recent legislative changes and improve administrative efficiency for municipal tax administrators and taxpayers. The updated rules

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Lithuania: Lithuania Updates Excise Goods Loss Rules for Force Majeure Cases

Lithuania / AGT Team

On 17 September 2026, the State Tax Inspectorate (VMI) enacted amendments to Order No. VA-144 of 30 December 2011, governing the recognition of irrecoverable loss, total destruction, or loss of excise goods due to force majeure. The updated provisions, effective immediately, clarify the evidentiary standards for taxpayers seeking excise duty relief when goods are lost

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Flemish region (Belgium): Flemish Tax: Contribution to Marital Community Followed by Gift

Flemish Region (Belgium) / AGT Team

Administrative position VB 26076, published on 22 September 2026 (decision 10 August 2026), examines a two-step transaction: a spouse contributes private assets to the marital community (inbreng in huwgemeenschap) followed by a gift of those same assets to a third party or the other spouse. The ruling clarifies the valuation moment and the applicability of

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Poland: Government Approves 2027 Alcohol Excise Hike for Health Funding

Poland / AGT Team

The Council of Ministers approved on 22 September 2026 a draft act increasing excise duties on alcoholic beverages effective 1 January 2027. The hike targets beer, wine, and spirits with differentiated percentage increases, projected to generate an additional PLN 2.3 billion annually. The incremental revenue is statutorily directed to the National Health Fund to finance

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Lithuania: Lithuania Updates Excise Goods Loss & Destruction Rules

Lithuania / AGT Team

Effective 17 September 2026, the State Tax Inspectorate implemented amendments to Order No. VA-144 (30 December 2011) governing the recognition of irrecoverable loss, total destruction, or loss due to force majeure of excise goods. The updated order, signed on 16 September 2026, provides clearer criteria for taxpayers to claim excise duty relief when goods are

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Flemish region (Belgium): Flemish Tax: Kanscontract Ruling Clarifies Inheritance Tax Treatment

Flemish Region (Belgium) / AGT Team

On 22 September 2026, the Flemish Tax Administration published position VB 26078 (decision 7 September 2026) concerning the inheritance tax treatment of a “kanscontract” (chance agreement), where a person transfers assets in exchange for a lifetime annuity or care, with the transferor bearing the risk of premature death. The ruling determines whether such contracts constitute

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