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Russia: Interagency Cooperation on Taxable Property Data Clarified

Russia /

On 18 September 2026, the FTS issued methodological guidelines for interagency cooperation in updating taxable property registers. The document, developed with Rosreestr, the Cadastre Agency, and regional governments, standardizes data exchange protocols, timelines, and quality controls for real estate and movable property information. It addresses discrepancies between cadastral values, technical characteristics, and ownership records that

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Italy: Italy Revises Company Car Mixed-Use Tax Rules for 2026

Vatican City /

Effective from 18 September 2026, Legislative Decree No. 148/2026 (the so-called “Omnibus Correction”) introduces significant amendments to the tax treatment of company cars provided to employees for mixed business and private use (uso promiscuo). Authored by Marzio Scaglioni and Silvia Capobianco, the Newsalert explains that the decree modifies the calculation of the taxable fringe benefit

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Lithuania: Lithuania Approves Tax Authority Internal Audit Rules

Lithuania /

On 18 September 2026, the State Tax Inspectorate (VMI) approved the Internal Audit Usage Rules, developed under the “New Generation Lithuania” project financed by EU recovery funds. The rules establish a formal framework for internal audit operations within VMI, aiming to enhance governance, risk management, and control processes. The document defines audit planning, execution, reporting,

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United Kingdom: HMRC Improves Online Services Account for Multi-Client Staff Assignment

United Kingdom /

HMRC announced on 18 September 2026 an upcoming improvement to the Online Services Account (OSA) that will enable firms to assign multiple clients to a single staff member. Currently, each staff member can only be linked to one client per set of credentials, creating operational friction for practices where team members handle multiple client files.

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Portugal: Portugal Proposes Its Windfall Tax Model as EU Blueprint for Oil Majors

Portugal /

On 18 September 2026, the Portuguese Government formally recommended that the European Commission use Portugal’s extraordinary contribution on the petroleum sector (CESEP) as the basis for a future EU-wide windfall tax on fossil fuel companies. The Portuguese model, enacted in 2023, levies a 33% rate on profits exceeding 20% of the average taxable income from

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Italy: Italy Publishes Decree-Law 162/2026 on Excise, Car Tax, Transport

Italy /

On 17 September 2026, the Italian Government published Decree-Law No. 162/2026 in the Official Gazette (General Series No. 216), introducing urgent measures to mitigate the impact of high energy costs on households, motorists, hauliers, and cross-border workers. The decree encompasses three main pillars: a broad exemption from the annual car tax (bollo auto) for most

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North Macedonia: North Macedonia Tax Authority Publishes Misdemeanor Decision Delivery Rules

North Macedonia /

On 18 September 2026, the Public Revenue Office (PRO) released a public announcement specifying the proper delivery procedures for final misdemeanor decisions issued against legal entities and responsible individuals. This announcement complements earlier guidance on notification delivery and addresses the service of enforceable decisions imposing fines or other sanctions for tax misdemeanors. Under the Law

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Slovenia: EU-Switzerland Tax Agreement Updated for Automatic Data Exchange

Slovenia /

On 18 September 2026, the Financial Administration highlighted an amendment to the Agreement between the European Union and the Swiss Confederation on the automatic exchange of financial account information and mutual assistance in tax debt collection. The amendment, referenced as CELEX:02004A1229(01)-20260101, updates the agreement’s title to reflect the inclusion of mutual assistance in the recovery

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Switzerland: Swiss Federal Council Enacts 10-Year Loss Carryforward 2028

Switzerland /

On 18 September 2026, the Swiss Federal Council brought into force the amendment to the Federal Act on Direct Federal Tax extending the loss carryforward period from seven to ten years, effective 1 January 2028. The legislative change, originally passed by Parliament, allows corporations and individuals subject to direct federal tax to offset losses against

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United Kingdom: Week in Tax: 14-18 September 2026 Global Developments

United Kingdom /

KPMG’s Week in Tax for 14-18 September 2026 provides a comprehensive roundup of global tax developments. Key highlights include the OECD’s release of new Pillar Two Administrative Guidance, the European Commission’s proposed directive on business taxation (BEFIT) updates, US Treasury regulations on foreign tax credits under Section 901, and significant court decisions in Germany, India,

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