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Germany: Digital Transformation in Tax Firms: DStV Guidance and Practical Tools

Germany /

On 22 September 2026, the German Association of Tax Advisors (DStV) published comprehensive guidance from its Digital Strategy Working Group addressing the accelerating digital transformation within tax advisory practices. The publication responds to mounting pressure from artificial intelligence adoption, process automation, evolving client expectations, and workforce demands. The guidance aims to provide orientation amid simultaneous

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Poland: Finance Ministry Presents Draft Delaying KSeF Penalties to 2028

Poland /

The Ministry of Finance published a formal legislative draft on 22 September 2026 proposing to defer the application of penalties for errors in the National e-Invoice System (KSeF) until 1 January 2028. The draft also extends the reverse-charge mechanism for natural gas and emission allowances until 30 June 2030. The ministry cites the need for

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Flemish region (Belgium): Flemish Tax: Second Kanscontract Ruling Refines Valuation Rules

Flemish Region (Belgium) /

Complementing VB 26078, position VB 26081 was published on 22 September 2026 (decision 7 September 2026) addressing a specific variant of a kanscontract where the annuity is indexed or the care obligation is variable. The ruling provides detailed guidance on the actuarial valuation of non-fixed counter-performances for inheritance tax purposes. Key Takeaways Indexation Increases Actuarial

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Ireland: Irish Budget 2027: Tax Cuts May Only Offset Inflation Bracket Creep

Ireland /

Published on 22 September 2026, this analysis by the Irish Times’ economics correspondent evaluates the real-value impact of the Budget 2027 tax measures announced a week earlier. Despite headline-grabbing cuts to income tax and USC, the article highlights that cumulative inflation since 2021 has pushed average earnings into higher tax brackets—a phenomenon known as fiscal

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Poland: PCC Exemption for First Home Purchase: Strict Conditions Apply

Poland /

A special report published on 22 September 2026 by Gazeta Prawna details the intricate conditions for the 2% Civil Law Transactions Tax (PCC) exemption when buying a first residential property on the secondary market. The exemption is available only if the buyer has never held any ownership interest in real estate, acquires the property alone

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Flemish region (Belgium): Flemish Tax: Marriage Contract Amendment Adding Unilateral Allocation Clause

Flemish Region (Belgium) /

Position VB 26059, published on 22 September 2026 (decision 10 August 2026), analyzes the amendment of a marriage contract under the statutory community regime (wettelijk stelsel) to include a unilateral optional allocation clause (eenzijdig optioneel toekenningsbeding) and a clause stipulating that fruits of own property remain own property (vruchten eigen goederen blijven eigen). The ruling

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Switzerland: Switzerland Adjusts Tax Rates for 2027 Cold Progression

Switzerland /

On 22 September 2026, the Swiss Federal Department of Finance (EFD) announced adjustments to the direct federal tax tariffs and deductions for the 2027 tax year to compensate for cold progression. Since the last adjustment, inflation has amounted to 0.47 percent, necessitating an upward shift in all tariff brackets. The measure aims to prevent taxpayers

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Poland: Government Adopts Excise Hikes, Estonian CIT and Lump-Sum Changes

Poland /

On 22 September 2026, the Council of Ministers adopted three draft acts amending the tax system: (1) an increase in excise duties on alcohol from 2027, (2) tightening of the Estonian CIT regime by blocking mid-year switches and curbing lease/trademark optimization, and (3) modifications to the lump-sum taxation regime for recorded revenues. The package aims

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France: France Abolishes Simplified VAT Regime Effective January 2027

France /

On 22 September 2026, the French tax administration confirmed the abolition of the Simplified VAT Regime (Régime Simplifié d’Imposition – RSI) effective 1 January 2027, as enacted by Article 38 of the 2025 Finance Law (Loi de Finances pour 2025). The RSI previously allowed businesses with annual turnover below specific thresholds (€840,000 for goods, €254,000

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Ireland: Ireland Budget 2027: Renters Tax Credit Rise and Heating Oil Relief

Ireland /

In a 22 September 2026 update, the Minister for Finance confirmed additional cost-of-living measures to be included in the Finance Bill 2026, supplementing the core Budget 2027 announcements. The renters’ tax credit will rise from €500 to €1,000 per annum for single renters and from €1,000 to €2,000 for jointly assessed couples, effective for the

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