Europe

Germany: DStV Practice Benchmark 2026 Launches: Largest Tax Firm Benchmarking Opens

On 1 September 2026, the DStV opened registration for the 2026 edition of its Practice Comparison (DStV-Praxenvergleich), the profession’s most comprehensive benchmarking study for tax advisory firms in Germany. The survey collects granular operational data including personnel costs by qualification level (trainee, assistant, senior, partner) and years of experience, cost-to-revenue ratios, utilization rates, digitalization maturity

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United Kingdom: UK VAT IOSS Import Scheme: Service Availability and Issues

Released 1 September 2026, this guidance details service availability and known issues for the VAT Import One Stop Shop (IOSS) Scheme, which allows UK and non-EU businesses to collect, declare, and pay VAT on distance sales of low-value goods (≤€150) imported into the EU. Following the UK’s departure, UK sellers shipping directly to EU consumers

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United Kingdom: CIOT Criticizes Scottish Mansion Tax Plan as Council Tax Reform Inadequate

On 1 September 2026, the Chartered Institute of Taxation (CIOT) and its Low Incomes Tax Reform Group (LITRG) published a joint response to the Scottish Government’s consultation on introducing two new council tax bands for higher-value properties, often dubbed a “mansion tax.” The Institute argues that simply adding bands at the top of the existing

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Latvia: Latvia Tax Authority Reviews August 2026 Regulatory Acts

On 1 September 2026, the State Revenue Service (VID) released its monthly legislative review summarizing all tax-related normative acts adopted or entering into force during August 2026. The review covers regulations issued by the Cabinet of Ministers, the Ministry of Finance, and VID itself, providing legal references, adoption dates, and effective dates. Key highlights include

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Russia: Russia Corporate Tax: Financial Result Rules for Equity Construction Contracts

On 1 September 2026, the Federal Tax Service released an official interpretation of Article 274.1 of the Tax Code concerning the determination of financial results under equity construction agreements (dolevoye stroitelstvo). The clarification addresses the timing of revenue recognition, allowable deductions for construction costs, and the treatment of advance payments from participants (dolshchiki) for profit

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Luxembourg: Chambers Private Wealth Guide 2026: Global Tax Planning Insights

On 1 September 2026, Chambers & Partners released the 2026 edition of its Private Wealth Guide, featuring contributions from ATOZ Tax Advisers on Luxembourg’s evolving framework for high-net-worth individuals (HNWIs) and family offices. The guide examines recent legislative changes including the modification of the net wealth tax regime, updates to the intellectual property (IP) exemption

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Luxembourg: Legal500 Transfer Pricing Guide 2026: Country-by-Country Analysis

On 1 September 2026, Legal500 published its 2026 Country Comparative Guide on Transfer Pricing, with ATOZ contributing the Luxembourg chapter. The guide provides a comprehensive overview of transfer pricing regulations across 40+ jurisdictions, focusing on 2025-2026 legislative updates including mandatory disclosure regimes (DAC6, CRS), country-by-country reporting (CbCR) thresholds, and the adoption of OECD Transfer Pricing

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Portugal: Portugal Extends Global Minimum Tax Declaration Deadline

On 1 September 2026, the Portuguese State Secretariat for Tax Affairs (SEAF) issued Despacho n.º 114/2026‑XXV, extending the deadline for submitting the declaration required under Article 45(1)(a) of the Global Minimum Tax Regime (Regime do Imposto Mínimo Global – RIMG). This regime implements the OECD Pillar Two GloBE rules and the EU Directive 2022/2523 into

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Ukraine:Ukraine Tax Service IMF Discuss Tax Administration Reform Steps

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

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Ukraine:Ukraine Tax Service Warns Taxpayers of Fake Court Summons Scam

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

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