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Estonia: Estonia Christmas Bonus Taxation Varies Across Municipalities

Estonia /

On 25 October 2026, a survey by Äripäev revealed significant variation in how Estonian municipalities and state agencies treat year‑end Christmas bonuses (joulupreemia) for tax purposes. While the Income Tax Act treats all employer‑provided benefits as taxable fringe benefits unless specifically exempt, some local governments apply a de‑minimis threshold or classify the bonus as a

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Poland: Poland PIT Reform Analysis: Middle Class Gains Limited, High Earners Benefit Most

Poland /

Published 25 October 2026, a detailed microsimulation by the Institute of Structural Research (IBS) using 2025 household budget survey data reveals the distributional effects of the proposed PIT bracket restructuring. The reform raises the second threshold from PLN 120,000 to PLN 150,000 and lowers the 32% marginal rate to 30%. However, the tax-free allowance remains

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Poland: Poland Sejm Tax Vote Reversal: Government Faces Rebellion Over PIT Changes

Poland /

On 25 October 2026, the Sejm witnessed an unexpected parliamentary rebellion when 17 ruling coalition MPs voted with opposition to reject the government’s preferred PIT amendment sequence. The vote concerned the order of adopting indexation versus rate reduction provisions. Government whips subsequently announced a whipped vote on a compromise package, signaling internal friction over fiscal

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Spain: Spain Proposes Keeping 5% Module Reduction for Self-Employed in 2027

Spain /

As of 24 October 2026, the Ministry of Finance has published a draft order for public consultation proposing to maintain the 5% general reduction on net yield for self-employed taxpayers under the objective estimation (modules) regime for the 2027 tax year. Additional targeted reductions for agricultural and livestock activities are also included. The order remains

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Italy: Italy Self-Employed Support: ISCRO 2026 Applications Due 31 October with Stricter Income Test

Italy /

The deadline for ISCRO 2026 (Indennità Straordinaria di Continuità Reddituale e Operativa) applications is 31 October 2026. This income support measure targets self-employed workers enrolled in the INPS Separate Management (Gestione Separata) who have experienced a significant earnings decline. Eligibility requires that 2025 net income be less than 70% of the average net income for

Italy: Italy Self-Employed Support: ISCRO 2026 Applications Due 31 October with Stricter Income Test Read More »

North Macedonia: North Macedonia Tax Rules on Foreign Income Reporting

North Macedonia /

As of 24 October 2026, the Public Revenue Office of North Macedonia has commenced a targeted verification campaign concerning foreign-source income earned by tax-resident individuals during the 2021 fiscal year. The initiative leverages data obtained from domestic financial institutions on cross-border inflows, enabling the tax authority to identify unreported or underreported earnings. This action is

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Poland: Poland Gift Tax: Tax Office Clarifies Renovation by Daughter Not a Taxable Donation

Poland /

On 24 October 2026, the Director of the National Tax Information (KIS) issued an individual interpretation addressing whether a daughter and son-in-law financing the renovation of her mother’s house constitutes a taxable donation under the Inheritance and Gift Tax Act. The tax authority concluded that if the renovation does not transfer ownership rights or create

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Greece: Supreme Court Rules on Tax Evasion Statute of Limitations 2012-2017

Greece /

The Council of State (Supreme Administrative Court) issued landmark ruling 1246/2026, declaring the ten-year statute of limitations for tax evasion cases covering fiscal years 2012 through 2017 unconstitutional. The Court held that the retrospective extension of the limitation period under Law 4646/2019 violates the principle of legal certainty and the prohibition of retroactive criminal laws.

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Albania: Albania Tax Portal Redesign: Key Changes for Business Compliance

Albania /

On 24 October 2026, the Albanian General Directorate of Taxes (Tatime.gov.al) launched a comprehensive redesign of its official tax portal, aiming to streamline digital compliance for businesses operating in Albania. The updated platform introduces revised e-filing workflows for VAT returns, corporate income tax declarations, and social security contributions, aligning with the government’s broader digitalization strategy

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Poland：Poland Influencer Company Tax Controversy Sparks Political Debate on Micro-Tax

Poland /

On 24 October 2026, the tax affairs of Andziaks Sp. z o.o., a company linked to a prominent Polish social media influencer, triggered a political firestorm after it emerged the firm began paying the 9% micro-enterprise tax (“mikropodatek”) after previously using the general CIT regime. The switch, legal under Article 19a of the CIT Act

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