On 11 September 2026, the Polish Sejm (lower house of parliament) passed the “Act on Amendments to the VAT Act and Certain Other Acts” which partially transposes the EU’s VAT in the Digital Age (ViDA) package (Directive (EU) 2024/XXX) into national law. The legislation focuses on two priority areas: (1) VAT obligations for digital platform
Andorra: Poland Approves Partial ViDA Implementation Legislation Read More »
As the 2026 tourism season peaks, the General Directorate of Taxes (GDT) has released updated compliance guidelines for restaurants and bars under Instruction No. 15/2026, focusing on fiscalization, inventory management, and VAT rate application. The hospitality sector faces unique challenges: mixed VAT rates (20% for alcoholic beverages and standard meals, 6% for non-alcoholic beverages and
Albania: Albania Restaurant Bar Accounting Compliance Requirements Read More »
On 11 September 2026, the Municipal Court in Sarajevo delivered a binding judgment declaring the organization and execution of a strike by employees of the Federal Tax Administration (FTA) as illegal. The strike, which was initiated by a segment of the unionized workforce in late August 2026, centered on demands for salary increases, improved working
Bosnia and Herzegovina: Sarajevo Court Rules FBiH Tax Administration Strike Illegal Read More »
On 11 September 2026, the Dutch Tax Administration released dedicated guidance for the approximately 24,555 married couples who divorce annually in the Netherlands (based on 2025 CBS data). The publication addresses the complex tax implications of divorce, covering income tax (inkomstenbelasting), provisional assessments (voorlopige aanslag), division of assets (vermogensdeling), and the treatment of the owner-occupied
Netherlands: Dutch Tax Authority Issues Guidance on Tax Matters in Divorce Read More »
On 11 September 2026, the Serbian Tax Administration’s Tax Police Sector published its quarterly enforcement activity report for the third quarter of 2026. The report outlines the scope of tax inspections, audits, and criminal investigations conducted between July and September 2026, highlighting the administration’s ongoing efforts to combat tax evasion, smuggling, and fraud. The document
Serbia: Serbia Tax Police Publishes Q3 2026 Enforcement Activity Report Read More »
On 11 September 2026, the BFH hosted the 16th Annual Conference of the International Association of Tax Judges (IATJ), welcoming 70 tax judges from 24 countries across five continents. The conference focused on comparative tax adjudication, digitalization of tax courts, and cross-border tax dispute resolution. The event underscored the BFH’s leading role in international tax
Germany: German Federal Fiscal Court Hosts Global Tax Judges Conference Read More »
On 10 September 2026, the BFH decided (IX R 29/24) that revenues generated from the recycling of metallic residues (e.g., gold, titanium) from cremation processes constitute operating income (Betriebseinnahmen) for crematoriums. The court held that the systematic recovery and sale of these metals is an integral part of the crematorium’s business operations, not a incidental
Germany: German Court Rules Crematorium Metal Recycling as Taxable Income Read More »
On 10 September 2026, AEDAF released a comprehensive report detailing the autonomous community deductions applicable in the 2026 Personal Income Tax (IRPF) return for back-to-school expenses. The report covers all common regime regions (excluding Basque Country and Navarre) and summarizes deductions for school supplies, textbooks, uniforms, language classes, and extracurricular activities. The analysis references the
Spain: Spain 2026 Back-to-School Tax Deductions Guide by Region Read More »
On 10 September 2026, the Ministry of Finance of the Republic of Cyprus formally announced the extension of reduced special consumption excise duty rates on fuel products until 30 November 2026. This decision, communicated by Minister of Finance Makis Keravnos, prolongs a temporary tax relief measure initially introduced in early 2022 to counteract the sharp
Cyprus：Cyprus Extends Reduced Fuel Excise Duty Rates Until Nov 30 Read More »
On 10 September 2026, the BFH ruled (IX R 2/25) that tax authorities are not obliged to provide an affidavit (eidesstattliche Versicherung) affirming the completeness and accuracy of information disclosed under data protection access requests (Auskunftsansprüche nach DSGVO). The court held that the statutory duty to provide information under the General Data Protection Regulation (GDPR)
Germany: German Court: Tax Authority Not Required to Affidavit on Data Read More »
