Europe

Malta: Malta Extends 1.5% Duty Relief to Family Business Inheritance

Legal Notice 250 of 2026 amends the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order (SL 364.15), extending the reduced duty rate of 1.5% to transfers causa mortis (inheritance) of qualifying business assets. Previously, the reduced rate applied only to inter vivos donations of business assets meeting specific conditions.

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Romania: Romania Seizes 4 Million Unstamped Cigarettes in Tax Fraud Bust

On 18 September 2026, the Romanian National Agency for Fiscal Administration (ANAF) announced a major excise tax enforcement action conducted by the General Anti-Fraud Directorate (DGAF). Inspectors intercepted a road transport vehicle (articulated lorry) entering Romania through the Nadlac Border Crossing Point (PTF Nădlac) from Hungary, discovering 4,000,000 unstamped cigarettes concealed within the shipment. The

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Slovenia: Slovenia VAT Refund Deadline September 30 for EU Cross-Border Claims

On 18 September 2026, the Slovenian Government Office for Legislation, in coordination with FURS, issued an urgent reminder that the statutory deadline for submitting VAT refund applications for value-added tax incurred in other EU member states during the 2025 calendar year expires on 30 September 2026. This deadline derives from Council Directive 2008/9/EC (the 8th

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Ukraine:Ukraine Weekly Tax Digest: Legislative Clarifications Released

The weekly digest published on 18 September 2026 covers clarifications on the new transfer pricing documentation requirements, the application of the Arm’s Length Principle to controlled transactions with non-residents from low-tax jurisdictions, and the procedure for obtaining Advance Pricing Agreements (APAs). Additionally, it addresses the treatment of foreign exchange gains and losses for tax purposes

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Slovenia: Slovenia Customs Releases EUL Code List Version 21.32 for Declarations

Effective 18 September 2026, FURS deployed version 21.32 of the EUL code list (Šifranta EUL), which governs the codification of supporting documents, certificates, authorizations, previous documents, additional references, and transport documents in customs declarations. The update, provided as a ZIP archive, reflects changes required by the EU’s Customs Code (UCC) and its implementing acts. Declarants

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Greenland: Greenland Tax Withholding Guide Updated September 2026

On 18 September 2026, the Greenland Tax Authority (Skattestyrelsen) published an updated version of the “Skattetræk i Grønland” guide, the primary reference for all employers and entities required to withhold A-tax (A-skat). The guide, available in Greenlandic, Danish, and English, provides comprehensive instructions on tax cards, holiday pay settlements, pension contributions, and the classification of

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Italy: EU Court: No Indirect Tax on Corporate Transformations Sans Capital

The European Court of Justice (ECJ) delivered a landmark judgment on 18 September 2026 in Case C-197/2025, interpreting Article 9 of Council Directive 2008/7/EC on indirect taxes on the raising of capital. The case concerned a Member State that imposed a registration duty on the transformation of a public limited company (SA) into a private

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Bulgaria: AICB Submits 2027 Budget Recommendations Focused on Tax Policy

On 18 September 2026, the Association of Industrial Capital in Bulgaria (AICB) presented its comprehensive recommendations for the 2027 state budget, emphasizing tax policy measures to enhance competitiveness and fiscal sustainability. The proposals include lowering the corporate income tax rate for reinvested profits, expanding R&D tax credits, introducing accelerated depreciation for green technology investments, and

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Bosnia and Herzegovina: Bosnia FBiH Tax Revenue Reaches 5.9 Billion KM in Eight Months

On 18 September 2026, the Federal Tax Administration of the Federation of Bosnia and Herzegovina (FBiH) published its revenue collection statistics for the first eight months of 2026. According to the official release, taxpayers in the Federation remitted a total of 5,883,521,458 KM (convertible marks) in public revenues during the January–August period. This figure encompasses

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