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San Marino: Commission Payments to Former Agents After Resignation Taxed

San Marino /

As reported in Il Sole 24 Ore on 10 August 2026, the Italian Supreme Court confirmed that variable commissions paid to former sales managers after resignation, but relating to sales closed during their employment, constitute employment income (reddito di lavoro dipendente) subject to standard payroll withholding tax and social security contributions. The case involved a

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United Kingdom: CIOT Warns Draft Tax Error Rules Could Increase Taxpayer Uncertainty

United Kingdom /

On 9 September 2026, the Chartered Institute of Taxation (CIOT) responded to the government’s draft legislation on tax error correction, warning that the proposed rules could inadvertently increase uncertainty for taxpayers and advisers. The draft aims to strengthen the framework for correcting errors in tax returns and assessments, but CIOT argues that without clearer safeguards—such

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Russia: FTS Showcases Bankrupt Property Platform to Moscow Real Estate Agents

Russia /

On 9 September 2026, the Moscow FTS Directorate hosted a demonstration of the “Bankrupt Property Showcase” (Vitrina imushchestva bankrotov) for 150 licensed real estate agents and appraisal firms. The platform, launched in beta in January 2026 under Federal Law No. 127-FZ “On Insolvency (Bankruptcy)” Article 110.1, aggregates 12,400+ lots valued at RUB 480 billion as

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San Marino: San Marino ISS Issues Rules on Unpaid Social Security Contributions

San Marino /

The Istituto per la Sicurezza Sociale (ISS) published Regulation No. 24 on 7 August 2026, effective immediately, detailing operational procedures for recovering unpaid social security and welfare contributions. The regulation clarifies the ISS’s enforcement powers, including formal demand notices, installment plans, and the imposition of late-payment interest at the statutory rate (currently 3.5% per annum).

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San Marino: Shareholder Loan Repayments Near Insolvency Permitted If Genuine Debt Exists

San Marino /

An analysis in Il Sole 24 Ore on 26 August 2026 examines the conditions under which a company may repay shareholder loans (finanziamenti soci) shortly before insolvency without triggering clawback (revocatoria fallimentare) under Article 67 of the Bankruptcy Law (RD 267/1942). The court held that repayment is lawful if the loan is proven to be

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Spain: Spain Updates Statistical Yearbook with 2024 Heritage Tax Data

Spain /

On 9 September 2026, the Agencia Tributaria incorporated 2024 Form 714 (Wealth Tax / Patrimonio) data into the Statistical Yearbook (Anuario Estadístico). This annual wealth tax, levied on net assets above regional thresholds, applies to residents and non-residents with Spanish assets. The update provides granular statistics on taxable bases, tax quotas, exempt assets (e.g., business

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Iceland: Iceland Corporate Tax Return Deadline Set for 21 September

Iceland /

Skatturinn has reminded all corporate taxpayers that the final deadline for submitting corporate tax returns for the 2025 financial year is 21 September 2026. This deadline applies to limited liability companies, partnerships, and other corporate entities subject to corporate income tax under Act No. 90/2003. The announcement underscores that extensions beyond this date will not

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United Kingdom: UK Introduces Carbon Border Adjustment Mechanism Policy

United Kingdom /

On 9 September 2026, HM Treasury and HMRC jointly published the policy paper “Introduction of Carbon Border Adjustment Mechanism” (CBAM), establishing the UK’s landmark carbon leakage framework. The mechanism will apply a carbon price on imports of certain goods from sectors at risk of carbon leakage, aligning with the UK Emissions Trading Scheme (UK ETS).

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Italy: Italy Harmonizes Indirect Tax Controls in New Unified Text

Italy /

On 9 September 2026, the Italian Official Gazette published Legislative Decree No. 141/2026, establishing the Unified Text on Tax Compliance and Assessment (Testo unico adempimenti e accertamenti). This landmark decree harmonizes the control, audit, and assessment rules for a broad spectrum of indirect taxes, including mortgage and cadastral taxes (imposte ipo-catastali), stamp duty (imposta di

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Russia: Russia Tax Forum Features FNS Deputy on Civil Taxation Aspects

Russia /

The X All-Russian Legal Forum “Actual Problems of Civil and Public Legal Regulation of Property Turnover” is set for 14 October 2026 at the Cosmos Concert Hall in Moscow. Announced on 9 September 2026, the forum includes a dedicated session “Civil Aspects in Taxation Issues” moderated by V.V. Batsev, Deputy Head of the Federal Tax

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