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United Kingdom: HMRC Transit Authorisation: Add New Locations Guidance Update

United Kingdom /

Effective 26 October 2026, HMRC published updated guidance for holders of Consignor and Consignee Authorisations under the Common Transit Convention (CTC) who need to add new premises for starting or ending transit movements. The guidance details the online application process via the Government Gateway, the evidential requirements for customs supervisory approval, and the conditions for

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Italy: Italy Links Modello 231 to Tax Control Framework in Circular 6/E

Italy /

On 26 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) released Circular No. 6/E/2026, clarifying the integration between the Organizational Model pursuant to Legislative Decree 231/2001 (Modello 231) and the Tax Control Framework (TCF) under the cooperative compliance regime established by Legislative Decree 128/2015. The circular underscores that an effective Modello 231, designed to

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Luxembourg: Luxembourg France Enhance Tax Fraud Data Sharing Laws

Luxembourg /

On 26 October 2026, Luxembourg and France enacted parallel legislative frameworks to dramatically expand automatic exchange of financial and tax-relevant data targeting cross-border fraud schemes. The Luxembourg law, passed as an amendment to the General Tax Law (Loi générale de l’impôt), implements the EU’s DAC8 directive ahead of schedule and adds a bilateral protocol with

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Poland: Poland KAS Launches Online Tax Customs Helpdesk for Taxpayers

Poland /

On 26 October 2026, the Polish National Revenue Administration (KAS) officially launched a new digital contact channel enabling taxpayers and businesses to submit queries regarding tax and customs obligations directly online. This initiative forms part of the KAS’s broader digital transformation strategy aimed at reducing administrative burdens and improving accessibility to tax authority expertise without

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Poland: Polish Accounting Firms Channel PLN 2.6M via 1.5% Tax Donation Scheme

Poland /

As of 26 October 2026, a coalition of Polish accounting firms reported directing PLN 2.6 million to public benefit organizations through the 1.5% personal income tax (PIT) designation mechanism in the 2025 tax settlement. The initiative demonstrates how professional service firms can leverage the existing tax code—Article 47b of the PIT Act—to fund corporate social

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Serbia: Serbia Updates VAT Law with New Amendments

Serbia /

On 26 October 2026, Serbia enacted amendments to the Value Added Tax Law, implementing changes to place of supply rules for electronically supplied services, adjusting exemptions for financial services, and introducing a mandatory digital reporting regime for cross-border transactions. The amendments transpose EU VAT Directive 2022/542 provisions into national law. Notably, the place of supply

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United Kingdom: UK Stamp Duty Land Tax Payment Guide and Deadlines Updated

United Kingdom /

As of 26 October 2026, HMRC refreshed its comprehensive guidance on paying Stamp Duty Land Tax (SDLT) for residential and non-residential property transactions in England and Northern Ireland. The update incorporates the Autumn Budget 2026 threshold adjustments, revised higher rates for additional dwellings, and the new online payment reference format. The guidance covers all payment

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Italy: Italy Corporate Tax: Controlled Realization Rules Amended for Loss Contributions

Italy /

On 26 October 2026, Legislative Decree No. 148/2026 introduced significant amendments to the controlled realization regime (realizzo controllato) governing contributions of loss-making assets to companies. The new provisions modify the calculation of the tax-recognized loss by requiring a three-way comparison among the contributing asset’s fiscal cost, its normal market value, and the net equity increase

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Poland: Polish Government Prepares New Tax Policy Pivot After Senate Vote

Poland /

On 26 October 2026, senior government sources confirmed a strategic recalibration of tax policy following the Senate Public Finance Committee’s endorsement of automatic PIT threshold indexation. The Prime Minister’s Chancellery convened an emergency meeting of the Council of Ministers’ Economic Committee to assess fiscal implications and draft compensating measures. The pivot signals a shift from

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Serbia: Serbia Revises Personal Income Tax Legislation

Serbia /

The Serbian Parliament approved amendments to the Personal Income Tax Law on 26 October 2026, revising tax brackets, increasing the non-taxable allowance, and introducing new deductions for education and healthcare expenses. The top marginal rate remains at 20%, but the threshold for the higher bracket is raised from RSD 3,000,000 to RSD 3,600,000 annually. The

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