Europe

United Kingdom: UK Budget 2026: Increased Tax Rates on Property and Savings Income

The Autumn Budget 2026, unveiled on 28 October 2026, includes a further increase in the rates of income tax applied to savings income and property income, effective from 6 April 2027. The government will raise the dividend tax rates and the tax rates on interest and rental income by 1.25 percentage points for higher-rate and

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Estonia: Estonia Introduces Mandatory Pet Registration Tax

On 28 October 2026, the Riigikogu passed amendments to the Veterinary Act, making microchipping and registration of pets (dogs, cats, ferrets) mandatory and introducing a state fee of €10–15 per animal. The law aims to improve animal welfare, facilitate lost pet recovery, and create a national pet database. The registration requirement takes effect from 1

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United Kingdom: UK Budget 2026: Automated In-Year Tax Payments to Tackle Tax Debt

As part of the Autumn Budget 2026 announced on 28 October 2026, the government confirmed a major reform to Income Tax Self Assessment (ITSA) collection. From April 2029, ITSA taxpayers will be required to make automated in-year tax payments, such as through direct debit mandates, replacing the current twice-yearly payment on account system. Eligible taxpayers

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Portugal: Portugal Enables VAT Group Registration via Finance Portal

On 28 October 2026, the Tax Authority circulated Official Notice No. 90088/2026, announcing the availability of the VAT group adhesion request functionality within the ‘Change of Activity’ declaration on the Finance Portal (Portal das Finanças). This operationalizes Law No. 62/2025 of 27 October, which introduced the VAT group regime allowing financially, economically, and organizationally linked

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Slovakia: Slovakia Tax Audits Uncover 15M Euro Violations in September

In September 2026, the Financial Administration of Slovakia concluded 837 tax audits, revealing violations totaling nearly 15 million euros. Common infractions included improper VAT deductions on apartment purchases, inclusion of personal expenses in tax deductions, and unreported income received via bank accounts. Additionally, controllers inspected 2,063 cash registers, identifying 524 violations resulting in fines of

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Estonia: Finance Minister Postpones Casino Tax Reduction Decision to 2027

On 28 October 2026, Finance Minister Annely Akkermann announced that the substantive debate on the proposed casino tax reduction will be deferred to January 2027, despite a government bill already submitted to parliament that would lower the tax rate on gross gaming revenue from 18% to 16%. The delay reflects concerns over the fiscal impact

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United Kingdom: UK Budget 2026: Enhanced Personal Allowance for Low-Income Pensioners

The Autumn Budget 2026, delivered on 28 October 2026, introduced a new pension tax allowance for individuals above state pension age, effective from the 2027/28 tax year. This allowance will be available in addition to the existing personal allowance, increasing the amount of income low-income pensioners can receive tax-free. The measure targets pensioners with total

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Luxembourg: Luxembourg Tripartite Agreement Tax Bill Passes First Vote

On 28 October 2026, Luxembourg’s Chamber of Deputies held the first constitutional vote on Draft Law No. 8775, which was deposited on 22 June 2026 to implement measures agreed in the tripartite agreement of 8 June 2026 between the government, employers’ organizations, and trade unions. This legislative package aims to adjust tax and social measures

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Slovakia: Slovakia Shuts Down GDS App for Import Payment Guarantees

The Financial Administration of Slovakia announced the discontinuation of the GDS (Guarantee Management System) client application effective 1 November 2026, as part of a technological upgrade under the GUM (Guarantee Management) project. The application previously served for electronic recording of import payment securities. Taxpayers and customs representatives must migrate to the new digital platform to

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United Kingdom: UK Budget 2026: Business Rates Relief and Fiscal Devolution Measures

In the Autumn Budget 2026 announced on 28 October 2026, the Chancellor unveiled a significant business rates package combining targeted relief with fiscal devolution. A 20% reduction in business rates liabilities will apply in England for pubs, music venues, and social clubs from April 2027, supporting the hospitality and cultural sectors. Additionally, more generous reliefs

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