Europe

Ireland: Irish Revenue Updates Stamp Duty Exemption for Listed Shares

On 27 October 2026, Irish Revenue issued updated guidance on the stamp duty exemption for transfers of publicly listed shares and securities under Section 81 Finance Act 2009 (as amended by Finance Act 2026). The exemption applies to transfers of shares admitted to trading on a recognized stock exchange (including Euronext Dublin, LSE, and certain

Ireland: Irish Revenue Updates Stamp Duty Exemption for Listed Shares Read More »

Slovakia: Slovakia Transfer Pricing Audits Yield 52 Million Euro Record

Transfer pricing audits now constitute over 60% of all ongoing tax examinations at the Special Tax Office (ÚVHS) in Slovakia. As of October 2026, these audits have produced adjustments exceeding 52.4 million euros, a nearly 370% increase compared to the full-year 2025 total of 11.17 million euros. The surge reflects intensified scrutiny of multinational enterprise

Slovakia: Slovakia Transfer Pricing Audits Yield 52 Million Euro Record Read More »

Ukraine: Property Owners Pay Nearly UAH 11 Billion in Taxes for 9 Months 2026

On 27 October 2026, the State Tax Service reported that property tax collections from owners of real estate (other than land plots) reached nearly UAH 11 billion for the first nine months of 2026. This represents a 12% increase compared to the same period in 2025, driven by updated property valuation bases and improved enforcement

Ukraine: Property Owners Pay Nearly UAH 11 Billion in Taxes for 9 Months 2026 Read More »

Lithuania: Lithuania 2027 Minimum Wage Impact on Employer Tax Costs

On 27 October 2026, tax analyst Aistė Gervelė published a detailed cost simulation for Lithuanian SMEs following the government’s announcement that the minimum monthly wage (MMA) will rise to €924 from 1 January 2027, a 7.5% increase over the 2026 level. The analysis breaks down the resulting employer social security contribution burden — including the

Lithuania: Lithuania 2027 Minimum Wage Impact on Employer Tax Costs Read More »

Spain: Spain 2024 Self-Employed Economic Activity Yield Statistics Released

On 27 October 2026, the Spanish Tax Agency released the Statistics on the Yield from Economic Activities for the 2024 financial year, covering non-corporate businesses (self-employed individuals and professionals) taxed under personal income tax (IRPF). The statistics distinguish between direct estimation (normal and simplified) and objective estimation (modulos) regimes, providing average yields, income distributions, and

Spain: Spain 2024 Self-Employed Economic Activity Yield Statistics Released Read More »

Spain: Spain Cuts Corporate Tax for SMEs and Micro-Enterprises from January 2027

On 27 October 2026, the Spanish Government confirmed a reduction in Corporate Income Tax (Impuesto sobre Sociedades) rates for small and medium-sized enterprises effective 1 January 2027. Micro-enterprises (turnover under €1 million) will benefit from a 17% rate, while other SMEs (turnover under €10 million) will see a 20% rate, down from the general 25%.

Spain: Spain Cuts Corporate Tax for SMEs and Micro-Enterprises from January 2027 Read More »

Italy: Lawal and Studio Zunino Form Strategic Tax Advisory Alliance

On 27 October 2026, Lawal Legal & Tax Advisory announced a strategic alliance with Studio Zunino Associazione Professionale, a well-established Italian tax and corporate advisory firm. The partnership aims to combine Lawal’s international tax expertise with Studio Zunino’s deep domestic knowledge in corporate tax, M&A, and tax litigation. This move reflects the ongoing consolidation in

Italy: Lawal and Studio Zunino Form Strategic Tax Advisory Alliance Read More »

Russia: FNS Conducts Tax Education Outreach for University Students at RUT

On 27 October 2026, representatives of the Moscow FNS Directorate conducted an on-site educational session at the Russian University of Transport (RUT MIIT) for students majoring in accounting, finance, and tax law. The event, part of the “Tax Literacy” federal project, covered the structure of the Russian tax system, recent digitalization initiatives (e-invoicing, VAT-2, automated

Russia: FNS Conducts Tax Education Outreach for University Students at RUT Read More »

Ukraine: STS Technical Maintenance Completed: All Electronic Services Operational

On 27 October 2026, the State Tax Service confirmed the completion of unscheduled technical works on its information systems. The maintenance, which began on 26 October, affected access to the Electronic Cabinet, the Unified Window for Electronic Reporting, and the STS mobile application. All services have been fully restored as of 10:00 AM on 27

Ukraine: STS Technical Maintenance Completed: All Electronic Services Operational Read More »

Russia: FTS Explains Taxation Rules for Specific Income Types

On 27 October 2026, the Federal Tax Service released clarifications on the taxation of certain income types received by individuals, including prizes, winnings, income from foreign sources, and compensation payments. The guidance addresses the application of the progressive PIT scale, the timing of tax withholding by agents, and the documentation required to claim treaty benefits

Russia: FTS Explains Taxation Rules for Specific Income Types Read More »