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Finland: Tax Treatment of Inherited Business Property Sale Without Continuation

Finland /

Published on 25 August 2026, this detailed guidance from the Finnish Tax Administration addresses the income tax consequences when an heir sells inherited business property (elinkeinomaistuvuus) or agricultural property (maatalousmaistuvuus) without continuing the underlying business or farming activity. Under the Finnish Inheritance and Gift Tax Act (Perintö- ja lahjaverolaki) and the Income Tax Act (Tuloverolaki),

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Ukraine: Tax Treatment of Airline Compensation: STS Clarifies VAT and Income Tax Obligations

Ukraine /

On 25 August 2026, the State Tax Service of Ukraine issued a targeted clarification addressing the tax consequences of compensation payments received by passengers from airlines, carriers, or booking platforms for flight cancellations, delays, or denied boarding. The guidance interprets provisions of the Tax Code of Ukraine regarding the definition of taxable income for personal

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Montenegro: Montenegro Tax Administration Conducts Over 2,600 Inspections in Four Months

Montenegro /

On 25 August 2026, the Tax Administration of Montenegro (Poreska uprava) announced that its inspection units carried out more than 2,600 controls of taxpayers across the entire country during the period from 1 May to 24 August 2026. The intensified enforcement campaign targets compliance with general tax registration, tax return filing, turnover recording, and market

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Albania: Albania Tax Alert: Partner Loans Reclassified as Dividends

Albania /

An article published on 25 August 2026 warns that the Albanian Tax Administration is increasingly scrutinizing loans and cash withdrawals by partners in limited liability companies (sh.p.k.) and joint-stock companies (sh.a.) under the disguised dividend provisions of Law No. 29/2023, Article 59. Where a partner receives funds without a formal dividend distribution resolution, and the

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Romania: Romania Introduces Single Industrial License to Simplify Tax Authorization

Romania /

On 25 August 2026, PwC Romania reported on the introduction of the Single Industrial License (Licența Industrială Unică) under Government Emergency Ordinance No. 32/2026, which aims to consolidate multiple environmental, construction, and operational permits into a single authorization for industrial facilities. This reform is part of a broader governmental strategy to improve Romania’s business climate

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Russia: FNS Official Details Expansion of Federal and Regional Investment Tax Deductions

Russia /

Deputy Head of the Federal Tax Service, Andrey Konkov, presented at the All-Russian Tax Conference on 25 August 2026 the upcoming expansion of investment tax deductions under Articles 286.1 and 286.2 of the Tax Code. The federal deduction for capital expenditures on new fixed assets will increase from 10% to 15% for assets placed in

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Greece: Greece Expands Eligible Professions for 2026 Unified Aid

Greece /

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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Serbia: Serbia Releases September 2026 Tax Calendar with Key Filing Deadlines

Serbia /

On 25 August 2026, the Serbian Tax Administration published the official Tax Calendar for September 2026, detailing all statutory filing and payment deadlines for the month. The calendar serves as the primary compliance roadmap for resident and non-resident taxpayers, covering obligations under the Law on Corporate Income Tax, Law on Personal Income Tax, Law on

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Greece: Greece Expands Eligible Professions for 2026 Unified Aid

Greece /

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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Netherlands: Dutch Ruling Practice 2025: Rising APA Demand for Cross-Border Certainty

Netherlands /

The 2025 Annual Report on the Dutch Ruling Practice, published by the Dutch Tax Administration, reveals a significant increase in Advance Pricing Agreement (APA) applications and a continued focus on cross-border tax certainty. The report shows that the number of new APA requests rose by 15% compared to 2024, with a notable shift towards bilateral

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