Europe

Lithuania: Lithuania Issues Excise Law Article 9 Commentary Guidance

On 7 September 2026, the State Tax Inspectorate released a comprehensive explanatory commentary on Article 9 of the Law on Excise Duties. The commentary consolidates previous administrative interpretations and court rulings regarding the scope of excisable products, tax base determination, and exemptions. It serves as a single reference point for taxpayers and tax administrators to

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Norway: Norway Business Register Deadlines 2026: Key October December Dates

As of 7 September 2026, the Norwegian Tax Administration (Skatteetaten) has confirmed the critical registration deadlines for the Central Coordinating Register for Legal Entities (Foretaksregisteret) for the 2026 fiscal year. Entities required to register — including new limited liability companies (AS), Norwegian-registered foreign enterprises (NUF), partnerships, and sole proprietorships with employees — must adhere to

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Bosnia and Herzegovina: Bosnia UIO Seizes Goods in Banja Luka Customs Enforcement Action

On 7 September 2026, the Indirect Taxation Authority of Bosnia and Herzegovina (UIO) announced a significant customs enforcement operation conducted throughout August 2026 within the jurisdiction of the Regional Center Banja Luka. Authorized officials from the Enforcement Division, specifically the Anti-Smuggling and Customs Fraud Prevention Group, executed multiple coordinated actions resulting in the temporary seizure

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Sweden: Sweden Property Tax: Small House Declaration Deadline Announced

On 7 September 2026, the Swedish Tax Agency (Skatteverket) published an official notice reminding property owners that the annual declaration period for small houses (småhus) has commenced. This obligation stems from the Property Tax Act (Fastighetsskattelagen) and applies to all owners of residential properties classified as small houses, including detached homes, townhouses, and certain leisure

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Slovakia: Slovakia Expands Automatic Income Tax Registration for Taxpayers

Effective September 7, 2026, the Slovak Financial Administration expanded the automatic registration (ex officio) for income tax purposes to additional categories of taxpayers. This measure removes the obligation for these groups to submit registration forms, notify changes, or request deregistration, significantly reducing administrative burden. Since January 2026, over 71,429 taxpayers have been automatically registered. Key

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Norway: EU Packaging Regulation PPWR Enters Force Impacting Norwegian Firms

On 12 August 2026, the European Union’s Packaging and Packaging Waste Regulation (PPWR), Regulation (EU) 2025/XXXX, entered into force, establishing a comprehensive lifecycle framework for all packaging placed on the EU market. Although Norway is not an EU member, the regulation applies directly to any economic operator—including Norwegian exporters—that places packaging or packaged products on

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Poland: Poland Clarifies Taxable Income Timing for Debt Forgiveness

On 6 September 2026, the National Tax Information (KIS) issued a binding interpretation clarifying the moment when debt forgiveness gives rise to taxable income for corporate income tax (CIT) and personal income tax (PIT) purposes. The ruling confirms that the critical date is the effective acceptance of the forgiveness by the debtor, not merely the

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Poland: Poland Tax Ordinance Overhaul Effective October 1, 2026

On 6 September 2026, the President of Poland signed the amendment to the Tax Ordinance (Ordynacja Podatkowa), introducing sweeping simplifications effective 1 October 2026. The headline change is the abolition of domestic Mandatory Disclosure Rules (MDR) for national tax schemes, eliminating the obligation to report domestic arrangements and maintain internal MDR procedures. This responds to

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Poland: Poland: Family Foundation Dissolution Tax Impacts Detailed

On 6 September 2026, tax experts outlined the fiscal consequences of dissolving a family foundation (fundacja rodzinna) under Polish law, highlighting that liquidation is not tax-neutral. Upon dissolution, the foundation’s assets are distributed to beneficiaries, triggering a 15% corporate income tax (CIT) on the market value of transferred assets at the foundation level. For beneficiaries,

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Malta: Malta Chamber Demands Radical Tax Reform in Pre-Budget 2027

The Malta Chamber of Commerce, Enterprise and Industry published its Pre-Budget 2027 submission on 5 September 2026, calling for a comprehensive overhaul of the Maltese tax system to enhance competitiveness and fiscal sustainability. The document, addressed to Finance Minister Clyde Caruana, proposes shifting the tax mix away from labour taxation toward consumption and environmental levies,

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