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United Kingdom: Global Share Plans: UK Buyback Tax Alignment Proposals

United Kingdom /

The HMRC consultation on distributions and capital returns includes proposals to align the tax treatment of share buybacks by UK and non-UK resident companies. Currently, buybacks by UK companies can qualify for capital gains treatment (subject to conditions), while non-UK company buybacks are often taxed as income distributions. The proposed alignment would tax all buybacks

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Luxembourg: Luxembourg Tax Declaration 2026: Webinar to Avoid Pitfalls

Luxembourg /

As of 21 September 2026, Paperjam Club has announced a dedicated webinar titled “Déclaration fiscale 2026: anticiper pour éviter les mauvaises surprises” scheduled for 7 October 2026. This online session targets Luxembourg-based taxpayers, corporate finance teams, and tax advisors seeking clarity on the upcoming 2026 tax filing obligations. The webinar arrives amid ongoing adjustments to

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Ukraine：Ukraine Tax Reporting Accuracy Critical for Taxpayer Registry

Ukraine /

The State Tax Service highlighted on 21 September 2026 the importance of correct and timely filing of tax reports for the formation of the Unified Taxpayer Registry. The Registry, used for risk-based audit selection and tax compliance ratings, relies on data from VAT returns, corporate income tax declarations, and Unified Social Contribution reports. Inaccuracies or

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Luxembourg: Anticipating Corporate Tax Risks: Luxembourg Workshop Guide

Luxembourg /

As of 21 September 2026, Paperjam Club has scheduled a hands-on workshop titled “Anticiper les risques fiscaux en entreprise” for 15 October 2026. This in-person session is designed for CFOs, tax managers, and legal counsel of Luxembourg companies navigating an increasingly complex tax environment. The workshop coincides with the European Commission’s heightened scrutiny of aggressive

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Flemish region (Belgium): Flemish Tax: Property Sale with Deferred Transfer – Seller Death Before Transfer

Flemish Region (Belgium) /

Standing position SP 15109, published on 21 September 2026 (decision 7 September 2026), addresses the registration duty implications when a seller of immovable property dies before the deferred transfer of ownership (uitgestelde eigendomsoverdracht) takes effect. The ruling interprets the interplay between contract law, inheritance law, and the Flemish Tax Code regarding the moment of taxability.

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Poland: Poland Limits Tax Interpretation Validity to Five Years

Poland /

On 21 September 2026, the Polish Ministry of Finance announced a landmark reform to the tax interpretation system, proposing to limit the validity of individual interpretations issued by the National Tax Information (KIS) to a fixed period of five years. This legislative initiative, expected to be incorporated into the Tax Ordinance, aims to enhance legal

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Poland: Major CIT and PIT Overhaul Targets Tax Avoidance, Protects Energy Prices

Poland /

A comprehensive tax reform package was unveiled on 21 September 2026, aiming to overhaul both Corporate and Personal Income Tax laws. Key proposals include prohibiting taxpayers from switching to the Estonian CIT regime mid-year, eliminating popular optimization schemes involving lease arrangements and trademark royalties, and granting a minimum tax exemption for the energy sector to

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Ukraine: Ukraine VAT Correction: New 3-Year Rule Guidance for Accountants

Ukraine /

On 21 September 2026, the Ukrainian State Tax Service issued methodological guidance clarifying the procedure for correcting Value Added Tax (VAT) liabilities within a three-year statute of limitations, as stipulated by Article 53 of the Tax Code of Ukraine. This clarification addresses longstanding ambiguity regarding the correction of VAT invoices and tax credits beyond the

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Flemish region (Belgium): Flemish Tax: Single Reduction Tolerance Measure for Registration Duties

Flemish Region (Belgium) /

On 21 September 2026, the Flemish Tax Administration issued tolerance position SP 26005 (decision 7 September 2026) introducing a “single reduction” (singlevermindering) measure. This administrative leniency allows a one-time reduction of registration duties for specific categories of taxpayers or transactions, typically aimed at correcting minor errors or hardship cases without formal appeal. Key Takeaways Scope

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Poland: TAX FREE Not Applicable for Cross-Border Business Sales, NSA Rules

Poland /

The Supreme Administrative Court (NSA) ruled on 21 September 2026 that the TAX FREE procedure (VAT refund for goods exported in personal luggage) cannot be used by a business entity exporting goods for commercial purposes. The case involved a seller who attempted to claim a VAT refund under the tourist scheme for goods shipped to

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