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Europe

Poland: EU Tax Omnibus Proposes WHT, CFC, Interest Limitation Simplifications

Poland /

EY Poland’s analysis of the EU Tax Omnibus proposal published on 28 October 2026 examines the European Commission’s package aimed at reducing compliance burdens for cross-border businesses. The draft directive proposes amendments to the Parent-Subsidiary Directive, Interest Limitation Rule, Anti-Tax Avoidance Directive (ATAD) CFC rules, and the Merger Directive. Key changes include raising the de

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Romania: ANAF Clarifies Legal Procedures for Budgetary Debt Recovery

Romania /

On 28 October 2026, ANAF issued a public clarification regarding the legal procedures for the collection and recovery of budgetary claims, prompted by public speculation about the potential forced enforcement against a political party. The agency reiterated that all collection and recovery actions are applied uniformly and without discrimination, strictly adhering to the provisions of

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Belgium: Belgium Wage Cost Analysis: High Labor Tax Burden Erodes Competitiveness

Belgium /

In a policy brief released 28 October 2026, VBO-FEB (Federation of Enterprises in Belgium) presented econometric evidence that Belgium’s declining wage share in GDP is driven primarily by elevated employer social security contributions and personal income tax wedges, not stagnant gross wages. The study compares Belgium’s tax wedge (52.7% for single average worker) against the

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United Kingdom: UK Budget 2026: New CGT Relief for Founders and BADR Limit Cut

United Kingdom /

The Autumn Budget 2026, presented on 28 October 2026, delivered mixed news for entrepreneurs regarding Capital Gains Tax (CGT). A new Founders’ Relief has been created to incentivise innovation, offering a reduced CGT rate on qualifying gains from the disposal of shares in innovative companies founded by the taxpayer. However, this is counterbalanced by a

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Slovenia: Slovenia Tax Administration Publishes Accounting Profit Risk Indicators

Slovenia /

On 28 October 2026, the Financial Administration of the Republic of Slovenia (FURS) announced that business entities – specifically commercial companies – can now access their individual risk indicators linked to accounting profit through the personal eDavki portal. This initiative forms part of FURS’s ongoing strategy to enhance voluntary compliance by providing taxpayers with transparent

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United Kingdom: UK Budget 2026: MTD Penalty Soft Landing for Income Tax Quarterly Updates

United Kingdom /

As part of the Autumn Budget 2026 announcements on 28 October 2026, the government confirmed a penalty soft landing for taxpayers joining Making Tax Digital (MTD) for Income Tax from April 2027. These taxpayers will not receive penalty points for late submission of quarterly updates during the 2027/28 tax year, providing a 12-month grace period

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Italy: Italy: Employee Share Awards Tax-Free If Offer Is Generalized

Italy /

On 28 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) issued ruling n. 194/2026 clarifying the tax treatment of free share allocations to employees under the favorable regime provided by Article 1, paragraph 1, of Law Decree 218/1997. The ruling addresses a case where an international group granted the same number of shares to

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Russia: FNS Press Conference Details 2026 Property Tax Notifications for Individuals

Russia /

On 28 October 2026, the FNS held a press conference dedicated to the specifics of forming and delivering property tax notifications for individuals for the 2026 tax year. Deputy Head of the FNS, Mr. Ivan Petrov, presented the new unified notification format, which consolidates land tax, property tax, and transport tax into a single document

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United Kingdom: UK Budget 2026: Nine Key VAT Changes Including E-Invoicing and EV Charging

United Kingdom /

The Autumn Budget 2026, delivered on 28 October 2026, included a suite of nine VAT measures affecting a broad range of businesses. Key announcements include: mandatory e-invoicing for B2B transactions aligned with EU ViDA proposals; new VAT obligations for online marketplaces facilitating third-party sales; a reduced VAT rate for social housing construction; clarification of VAT

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Italy: Italy: Dynamic Holding Qualifies for Tax-Neutral Contribution Regime

Italy /

In ruling n. 193/2026 dated 28 October 2026, the Italian Revenue Agency clarified that a holding company characterized as “dynamic”—i.e., equipped with an organized structure of assets, personnel, and operational functions supporting the group—can qualify as a “business” (azienda) for purposes of the tax-neutral contribution regime under Article 176 of the Consolidated Income Tax Act

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