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Spain：European Populist Tax Policies Mix Ultra-Liberal and Protectionist Ideas

Spain /

A comparative study released 19 September 2026 by a leading European think tank dissects the tax platforms of populist parties across 12 EU member states. The research reveals a paradoxical synthesis: while these parties uniformly denounce “Brussels bureaucracy” and advocate national fiscal sovereignty, their concrete proposals blend ultra-liberal supply-side measures (flat taxes, abolition of inheritance

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United Kingdom: Participator Loans Rules Extended to Non-UK Close Companies

United Kingdom /

As part of the consultation on modernising the taxation of distributions and capital returns, HMRC proposes extending the ‘loans to participators’ charge (Section 455 CTA 2010) to loans made by non-UK resident close companies to UK participators. Currently, the 33.75% tax charge applies only to UK-resident close companies. The extension aims to align treatment but

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Bosnia and Herzegovina: BiH Tax Authority Building Case: Nearly 100 Million BAM Value

Bosnia and Herzegovina /

A long-standing property dispute concerning the headquarters of the Indirect Taxation Authority of Bosnia and Herzegovina (ITA BiH) in Sarajevo reached a critical milestone on 19 September 2026 when the Court of Bosnia and Herzegovina scheduled a valuation hearing for the building complex, currently assessed at 98.7 million BAM. The case originates from a 2018

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Ireland: Ireland Corporate Tax Receipts Surge to Record Highs in 2026

Ireland /

According to Exchequer returns released on 19 September 2026, net corporate tax receipts for the first eight months of 2026 reached €19.8 billion, a 22% increase on the same period in 2025. The Department of Finance attributes the surge to three factors: (1) strong profitability of US-headquartered multinationals in pharma and tech, (2) accelerated booking

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Poland: EU Corporate Tax Pressure: Germany Pushes for New Company Levy

Poland /

On 19 September 2026, reports indicate Germany is intensifying pressure for a new EU-level corporate tax to fund common budgetary priorities, including defense and green transition. The proposal, reminiscent of a common consolidated corporate tax base (CCCTB) with a minimum rate, faces resistance from low-tax member states like Poland, Ireland, and Hungary. The European Commission

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Albania: Albania Transparency Board Extends Fuel Price Limits 19 September

Albania /

On 19 September 2026, the Transparency Board adopted a complementary decision updating the temporary maximum prices for petroleum and gas sub-products, building on the framework established by Council of Ministers Decision No. 711 (16 September 2026). This adjustment reflects revised international benchmark prices for crude oil and refined products observed during the first half of

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Albania: Albania Clinic VAT Rules: License Does Not Guarantee Exemption

Albania /

In a significant clarification issued on 15 September 2026, the General Directorate of Taxes (GDT) published Circular No. 8/2026 addressing the VAT treatment of dental and medical clinic services. Contrary to widespread belief, holding a professional license from the Ministry of Health and Social Protection does not automatically exempt a clinic from VAT obligations. Under

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Ukraine: Ukraine Corporate Tax: Security Deposit Refund Treatment for Sole Proprietorships

Ukraine /

On 18 September 2026, the State Tax Service issued an analytical opinion on the tax treatment of security deposit refunds by single-member LLCs (“YuOsoba-yedynyk”) upon lease termination. The opinion clarifies that the refund of a security deposit previously received from a lessee does not constitute taxable income, nor does it reduce previously recognized rental income.

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Lithuania: Lithuania Approves VMI Self-Service Portal Rules for Taxpayers

Lithuania /

On 18 September 2026, the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (VMI) officially approved the Rules for the Use of Self-Service (Savitarnos taisyklės), marking a significant milestone in the digitalization of tax administration under the “New Generation Lithuania” project financed by EU recovery funds. The new regulation establishes

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Belgium: Belgium Delays Stricter VAT Rules for Non-Transfer Goods Movements

Belgium /

On 18 September 2026, the Belgian Federal Public Service Finance issued new administrative guidance confirming the postponement of a stricter VAT approach regarding non-transfers of goods used in cross-border service provision. Originally slated for implementation in 2026, the measure has been deferred until 1 July 2028, granting businesses an additional two years to adapt their

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