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Europe

Sweden: Sweden Proposes Simplifications to Pillar Two Top-Up Tax Law

Sweden /

On 13 October 2026, the Swedish Government presented a legislative proposal (Prop. 2026/27:4) introducing new simplification rules and supplementary amendments to the Act on Supplementary Tax (lagen om tilläggsskatt). This legislation implements the OECD/G20 Pillar Two global minimum tax framework, ensuring that multinational enterprises (MNEs) with annual revenue exceeding EUR 750 million pay a minimum

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Finland：Finland SVA Comments on Income Tax Act Section 20a Proposal

Finland /

On 13 October 2026, SVA submitted its opinion on the proposed amendment to Section 20a of the Income Tax Act (TVL). The amendment addresses the taxation of dividends received by corporate shareholders, particularly focusing on the interplay between the participation exemption and the new anti-hybrid rules under ATAD2. The statement evaluates the proposal’s compatibility with

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Bosnia and Herzegovina: Bosnia-Croatia Customs Administrations Enhance Bilateral Cooperation

Bosnia and Herzegovina /

On 13 October 2026, Dr. Zoran Tegeltija, Director of Bosnia’s Indirect Taxation Authority (UIO), held talks with the Director of the Customs Administration of the Republic of Croatia. The meeting aimed to elevate bilateral cooperation to a strategic level, focusing on operational coordination at shared border crossings, mutual recognition of trusted trader programs (AEO), and

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Denmark: Denmark’s 2027 Finance Bill Proposes Corporate Tax Cuts and Interest Cap

Denmark /

The Danish government presented its 2027 Finance Bill on 13 October 2026, outlining significant tax policy shifts aimed at improving competitiveness while tightening certain deduction rules. Key proposals include a reduction in the corporate income tax rate, adjustments to the property tax (boafgift), new limitations on corporate interest deductions, and a ceiling on the deductibility

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Spain: Spain Protects Self-Employed Savings from Seizure if from Protected Income

Spain /

On 13 October 2026, a court ruling confirmed that savings held by self-employed individuals in bank accounts retain their protected status if they originate from legally inembargable income (such as the minimum interprofessional wage – SMI). The Tax Agency cannot seize these funds merely because they are accumulated in an account. However, the taxpayer bears

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Portugal：Portugal Sets Max Rents for Affordable Housing Regime

Portugal /

On 13 October 2026, Portaria n.º 454/2026/1 regulated the maximum rent limits per typology applicable under the Simplified Affordable Rental Regime (Regime Simplificado de Arrendamento Acessível), as provided in Article 4 of Annex III to Decree-Law n.º 97/2026. The ordinance sets ceiling rents by municipality and housing type, aiming to increase affordable housing supply while

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Bosnia and Herzegovina: EU Twinning Project Launched to Support Bosnia Indirect Taxation Authority

Bosnia and Herzegovina /

On 13 October 2026, the launch event for the EU-funded Twinning Project “Continued Support to the Indirect Taxation Authority of Bosnia and Herzegovina” took place in Banja Luka. The project, financed under the EU Instrument for Pre-Accession Assistance (IPA), aims to further strengthen UIO’s institutional capacity, align legislation with EU directives, and modernize customs and

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Ukraine：Ukraine Foreign Tax Credit: Rules for Cross-Border Income Declaration

Ukraine /

On 13 October 2026, the State Tax Service issued methodological guidance on claiming foreign tax credits (FTC) for Ukrainian tax residents declaring foreign-sourced income. The guidance interprets Article 19 of the Tax Code and relevant double tax treaty provisions, specifying that FTC is available only for income taxed abroad that is also subject to Ukrainian

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Spain: Spain Tax Agency Bars Seizure of Protected Self-Employed Savings

Spain /

As of 13 October 2026, the Spanish Tax Agency (AEAT) has been legally barred from seizing the savings of self-employed individuals when those funds originate from income categories protected by law, such as the minimum interprofessional wage (SMI) thresholds. This ruling extends existing embargo protections on professional earnings, confirming that legally protected income retains its

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Greece：Greece Exchanged Data on 171,000 Offshore Accounts Worth EUR 13 Trillion in 2024

Greece /

On 13 October 2026, AADE Governor George Pitsilis disclosed that during 2024, Greece exchanged financial account information on 171,000 accounts with a combined value of EUR 13 trillion under the Common Reporting Standard (CRS) and the EU Directive on Administrative Cooperation (DAC2). The data exchange involved 102 partner jurisdictions and was facilitated through the OECD’s

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