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Europe

Ireland：Ireland Clarifies Taxation of Foreign Retirement Lump Sums

Ireland /

On 15 October 2026, Revenue published updated guidance on the Irish tax treatment of foreign retirement lump sums received by Irish tax residents. The eBrief clarifies the interaction between domestic tax law, double taxation treaties, and the Foreign Earnings Deduction (FED) regime. Key Takeaways Taxable Amount: The full lump sum is generally taxable in Ireland,

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Austria：Austria Tax Treatment of 2026 Purchasing Power Premium for Metal Industry

Austria /

The Ministry of Finance clarified the wage tax treatment of the one-time purchasing power premium (Kaufkraftsicherungsprämie) agreed in the 2026 collective agreement for the metal industry. The premium, paid to compensate for inflation, is fully subject to income tax and social security contributions. However, it benefits from the favorable taxation of ‘other remuneration’ (Sonstige Bezüge)

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Ireland：Ireland Details Rules on Payments Without Income Tax Deduction

Ireland /

On 15 October 2026, Revenue issued eBrief No. 150/26 detailing the tax treatment and reporting obligations for payments made without deduction of Income Tax under the PAYE system. This includes certain pension payments, redundancy payments, and payments to non-resident directors. Key Takeaways Exempt Payments: Specific categories of payments are exempt from PAYE deduction but remain

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Liechtenstein: Liechtenstein Signs Double Taxation Agreement with Philippines

Liechtenstein /

On 15 October 2026, the Government of Liechtenstein announced the signing of a comprehensive Double Taxation Agreement (DTA) with the Republic of the Philippines. This landmark treaty aims to eliminate double taxation on income and capital, prevent fiscal evasion, and foster deeper economic ties between the two jurisdictions. The agreement follows the OECD Model Tax

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Portugal: Portugal Adjusts Azores IRS Withholding for November 2026

Portugal /

On 15 October 2026, Despacho n.º 12610-A/2026 approved adjustments to the personal income tax (IRS) withholding tables for November 2026 applicable to residents in the Autonomous Region of the Azores. The adjustments reflect regional tax rate differentials and the annual update of tax brackets, ensuring correct withholding on salaries and pensions. Key Takeaways Regional Specificity:

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Austria：Austria Updates Alcohol Tax Regulations

Austria /

Austria has amended the Alcohol Tax Act (Alkoholsteuergesetz) to implement EU Directive 2020/1151 on the taxation of alcohol and alcoholic beverages. Key changes include updated definitions of ‘alcohol’ and ‘alcoholic beverages’, revised tax rates for intermediate products and fermented beverages, and new provisions for small distilleries and home production. The reform also introduces a simplified

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United Kingdom: UK Single Corporation Tax Payment for Group Companies

United Kingdom /

From 15 October 2026, HMRC allows groups of companies to make a single corporation tax payment covering multiple entities within the same group payment arrangement. This administrative simplification reduces banking errors and reconciliation burdens for large corporate groups. The facility requires all participating companies to be UK-resident and under 75% common ownership. Key Takeaways Reduced

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Austria：Austria Court Rules Hemp Flowers Subject to Tobacco Tax

Austria /

The Austrian Administrative Court (VwGH) ruled in case Ro 2024/16/0006 that hemp flowers (CBD flowers) with a THC content below 0.3% are subject to tobacco tax when sold for smoking. The court interpreted the Tobacco Tax Act (Tabaksteuergesetz) to include’smoking hemp’ as a taxable product, regardless of its narcotic status. The decision has significant implications

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Spain: Self-Employed Risk Bank Account Embargo Even with Updated Tax Address

Spain /

On 15 October 2026, the Tax Agency reminded self-employed individuals that updating their tax domicile (domicilio fiscal) does not automatically modify the address designated for receiving notifications (domicilio a efectos de notificaciones). If the notification address is outdated, Hacienda can serve embargo orders and other enforcement actions electronically or by publication, and the taxpayer may

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United Kingdom: UK HMRC Pauses Agent Reference Number Checks

United Kingdom /

As of 15 October 2026, HMRC has temporarily paused mandatory agent reference number (ARN) checks for new client authorisations. The pause follows technical issues with the Agent Services Account platform that caused erroneous rejections. HMRC advises agents to continue using existing authorisation processes (64-8 forms) until the digital service is stabilized, expected by December 2026.

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