On 20 October 2026, the Flemish Tax Administration published a commentary on the Belgian Constitutional Court ruling No. 80/2021 of 3 June 2021 concerning inheritance tax on movable property located abroad. The ruling addressed the constitutionality of taxing worldwide movable assets of Belgian residents, with implications for cross-border estate planning. Key Takeaways Worldwide Taxation Upheld:
On 20 October 2026, the Chartered Institute of Taxation (CIOT) published a formal response expressing deep concern over reports that the UK government is considering scaling back formal consultation processes when developing tax legislation. CIOT argues that effective tax policy relies heavily on the practical insights of practitioners, businesses, and affected taxpayers to identify unintended
United Kingdom: CIOT Warns Government: Reduced Tax Consultation Risks Bad Legislation Read More »
On 20 October 2026, the Croatian Tax Administration published an updated “Opis poslovnih procesa” (Description of Business Processes) document on the eRačun portal, providing detailed guidelines for taxpayers on the correct selection and linking of document type codes when issuing electronic invoices. This guidance is critical for ensuring that e-invoices are properly classified according to
Croatia: Croatia Issues New e-Invoicing Business Process Code Guidance Read More »
The Flemish Tax Administration released a position on 20 October 2026 regarding the modification of the terms of a gift originally executed before a Dutch notary. The guidance addresses the tax consequences when the modalities of a gift (such as usufruct conditions or revocation clauses) are altered after the fact, particularly in cross-border contexts involving
Flemish region (Belgium): Flemish Tax Admin Addresses Gift Modification via Dutch Notary Read More »
The network of Tax Consultant Offices under the STS delivered 206,432 free consultations to entrepreneurs and individuals in the first nine months of 2026, a 27% increase over the same period in 2025. The offices assist with tax registration, declaration filing, VAT refund applications, and interpretation of recent legislative changes. Services are available in-person at
Ukraine：Ukraine Tax Consultant Offices Deliver 206K+ Consultations to Businesses Read More »
On 19 October 2026, the Croatian Tax Administration announced the restoration of the SNU (certificate of tax residence) request submission functionality in the ePorezna electronic services platform, following the resolution of technical difficulties. The SNU certificate is essential for taxpayers claiming benefits under double taxation treaties, EU directives on cross-border payments, and domestic withholding tax
Croatia: Croatia Restores SNU Request Functionality in ePorezna System Read More »
On 19 October 2026, the Irish Government published the Draft Budgetary Plan for 2027, as required under the EU Fiscal Compact, outlining the fiscal strategy and tax policy measures for the upcoming budget year. The plan projects a general government surplus of 0.5% of GDP in 2027, with tax revenue buoyancy driven by corporation tax
Ireland: Ireland Releases Draft Budgetary Plan 2027 with Tax Measures Read More »
On 19 October 2026, Lei n.º 64/2026 was enacted, extending the validity of Law n.º 12-B/2026 of 15 April, which temporarily and exceptionally lowers the minimum unit rates of the Tax on Petroleum and Energy Products (ISP). The extension aims to mitigate the impact of high energy prices on households and businesses, maintaining reduced tax
Portugal: Portugal Extends Fuel Tax Minimum Rate Reductions Read More »
The Flemish Tax Administration published a position on 19 October 2026 concerning the sale of a preemptive right (verhinderend bezit) to the taxpayer’s own company. This scenario arises in real estate transactions where a shareholder sells a preemptive right to a company they control, raising questions about the applicable registration duty base and potential disguised
The Cyprus Ministry of Finance announced on 19 October 2026 the extension of the zero VAT rate (0%) on a defined list of basic foodstuffs and essential goods until 31 December 2027. This measure, originally introduced as a temporary anti-inflationary relief, covers items such as bread, milk, eggs, fresh vegetables, fruit, meat, fish, and certain
Cyprus: Cyprus Extends Zero VAT Rate on Basic Goods Until Dec 2027 Read More »
