Europe

Hungary:NAV Intercepts Van with Hidden Passengers on M43 Motorway

On 21 October 2026, NAV Revenue Directorate officers conducting a routine check on the M43 motorway intercepted a Romanian van carrying auto parts and two hidden passengers. The passengers were concealed in a makeshift compartment, indicating an attempt to bypass border controls. While primarily an immigration and border security matter, such interceptions fall under NAV’s

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United Kingdom: Weekly Tax Roundup: HMRC Service Status Page Launched

The 21 October 2026 edition of ICAEW’s Tax News in Brief summarises key developments for the week ending 21 October. Highlights include the launch of a new HMRC service status webpage providing real‑time information on system outages, planned maintenance, and performance metrics for Making Tax Digital (MTD) services. Also covered are recent First‑tier Tribunal decisions

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Hungary:NAV Raids Sites in Film Funding Fraud Investigation

On 20 October 2026, investigators from NAV’s Central Hungarian Criminal Directorate executed searches at multiple locations in Budapest and Pest County as part of a criminal investigation into the misuse of grant funding for the film “Most vagy soha!” (Now or Never!). The operation aimed to seize documents, electronic data, and other evidence related to

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Flemish region (Belgium): Flemish Tax Admin Clarifies Sister Merger Accretion Clause Rules

On 20 October 2026, the Flemish Tax Administration provided clarity on the tax implications of an accretion clause (beding van aanwas) in the context of a sister merger (zusterfusie). Such mergers involve companies under common control, and the accretion clause determines how assets and liabilities are allocated for tax purposes, impacting registration duties and potential

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Switzerland: Switzerland Publishes 2027 Source Tax Tariffs Adjusted for Inflation

On 20 October 2026, the Swiss Federal Tax Administration (ESTV) issued Circular No. 221, effective 1 January 2027, setting out the revised source tax (Quellensteuer) tariffs and deductions for the 2027 tax year. The adjustments compensate for “cold progression” (bracket creep) by indexing tariff brackets and standard deductions to inflation. Key changes include an increase

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Spain: Taxpayer Defense Council Criticizes Excessive Hurdles for Deducting Business Expenses

On 19 October 2026, the Council for the Defense of the Taxpayer (Consejo para la Defensa del Contribuyente) published a report highlighting the disproportionate difficulties self-employed workers face when trying to deduct common business expenses such as vehicle costs, mobile phone bills, meals, and utility supplies—especially in teleworking contexts. The report argues that current criteria

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United Kingdom: HMRC Targets Temporary Workplace Travel Relief for Short‑Term UK Workers

On 20 October 2026, HMRC launched a one‑to‑many communication campaign targeting individuals who have come to the UK for a limited period (typically under 24 months) to clarify the conditions for claiming tax relief on travel and accommodation costs incurred at a temporary workplace. The relief applies where attendance at the workplace is necessary for

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Norway: Norway A1 Certificate Rules: Social Security Compliance for Cross-Border Workers

On 20 October 2026, the Norwegian Tax Administration published updated guidance on A1 certificates, which determine the country where social security contributions must be paid for cross-border workers. The guidance emphasizes that digitalization of the A1 application process only delivers compliance benefits when the entire chain—from application through payroll processing to final tax reporting—functions seamlessly.

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Finland: Finland Issues Advance Tax Ruling KVL 2026/20 on Corporate Taxation

On 20 October 2026, the Finnish Tax Administration issued advance ruling KVL 2026/20, providing binding guidance on a specific corporate taxation issue. Advance rulings (ennakkoratkaisut) are official interpretations of tax law applied to a taxpayer’s described transaction, offering certainty for complex arrangements. While the specific subject matter of KVL 2026/20 is detailed in the full

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Hungary:Fake Invoice Ring Causes 500M HUF Budget Loss

On 20 October 2026, NAV announced the successful conclusion of an investigation into a criminal organization operating a fake invoicing scheme that defrauded the state budget of half a billion forints. The ringleaders issued fictitious invoices to their clients, enabling them to claim illegal VAT deductions. The organized and effective action by the investigative authorities

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