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Flemish region (Belgium): Flemish Tax: Sale of 5% Hindering Real Estate to Own Company

Flemish Region (Belgium) /

Administrative position VB 26058, published on 17 September 2026 (decision 10 August 2026), examines the sale of a 5% participation in a “hindering” real estate asset (verhinderend onroerend bezit) to a company controlled by the seller. The ruling focuses on the application of anti-avoidance provisions in the Flemish Tax Code designed to prevent the conversion

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Spain: Spain IBI Property Tax: Deadlines for Challenging Tax Bills

Spain /

On 17 September 2026, the Spanish Association of Tax Advisors (AEDAF) published an opinion article in Expansión authored by Diego Marín-Barnuevo Fabo, member of AEDAF’s Expert Group on Local Treasuries and Cadastre. The article addresses a critical compliance issue for property owners: the statutory deadlines for challenging the Impuesto sobre Bienes Inmuebles (IBI) tax receipts

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Spain: Spain Publishes 2024 Disability Statistics in Personal Income Tax

Spain /

On 17 September 2026, the Tax Agency published the Statistics on Taxpayers with Disabilities in the 2024 Personal Income Tax Return (IRPF). This annual study analyzes the utilization of disability-related deductions, reductions, and exemptions under the IRPF law. It covers the number of beneficiaries, average tax savings, and the distribution by disability degree and region.

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Andorra: Andorra Unveils Record 834M Euro 2027 Budget Bill With Tax Reforms

Andorra /

On 17 September 2026, the Andorran Government approved the Draft Budget Law for 2027, marking the most ambitious fiscal plan in the principality’s history with total expenditures and investments reaching 834 million euros. The budget bill, now forwarded to the General Council for parliamentary debate, reflects the administration’s commitment to sustaining welfare state policies while

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Flemish region (Belgium): Flemish Tax: Accretion Clause for Immovable Property in Marriage Contracts

Flemish Region (Belgium) /

Published on 17 September 2026, position VB 26055 (decision 27 July 2026) provides interpretative guidance on the “beding van aanwas” (accretion clause) concerning immovable property included in a marriage contract. Such clauses stipulate that upon the death of one spouse, the deceased’s share in the property accrues to the survivor, bypassing the estate. Key Takeaways

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Cyprus: Cyprus Extends Deadlines for Annual Returns, Beneficial Ownership

Cyprus /

On 17 September 2026, the Cyprus Department of Registrar of Companies and Intellectual Property issued two important announcements. The first grants an extension for the submission of outstanding annual returns and financial statements, providing relief for companies with overdue filings. The second concerns the annual requirement to confirm beneficial ownership information in the Beneficial Ownership

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Spain: AEDAF Proposes Tax Reforms to Ease Real Estate Market Pressures

Spain /

On 17 September 2026, at an event in Santander, the president of the Spanish Association of Tax Advisors (AEDAF), Bernardo Bande, presented a comprehensive set of tax policy proposals aimed at mitigating structural imbalances in Spain’s real estate market. The initiative responds to mounting concerns over housing affordability, speculative investment, and the misalignment between tax

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Greenland: Greenland Fishery Duty Rates for Q4 2026 Released

Greenland /

On 17 September 2026, the Greenland Tax Authority announced the fishery duty rates (fiskeriafgiftssatser) applicable for the fourth quarter of 2026. These rates apply to both offshore (havgående) fisheries and coastal (kystnært) fisheries holding valid production licenses. The announcement includes a downloadable Excel file detailing the specific duty amounts per species and fishing zone, enabling

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Italy: Italy Tax Residence: Penalties Upheld for Missing RW Form Despite Permit

Italy /

The Italian Supreme Court of Cassation, in Ordinance No. 24972 dated 3 September 2026, upheld financial penalties against an Italian citizen who failed to complete the RW section of the annual tax return (Modello Redditi) disclosing foreign financial assets. The taxpayer, resident in San Marino, argued that her permanent residence permit issued by San Marino

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Lithuania: EU Short-Term Rental Registration Mandate: Lithuania Compliance

Lithuania /

As of 17 September 2026, the European Union’s Regulation on short-term rental data collection and sharing (EU 2024/1028) enters its active implementation phase, requiring all Member States to establish national registration systems for short-term rental accommodation. Lithuania is currently finalizing its transposition legislation, which will mandate platforms (e.g., Airbnb, Booking.com) to collect and transmit host

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