Europe

Netherlands: Dutch Tax Authority Warns on Becon Deferral Compliance Risks

On 12 October 2026, the Dutch Tax Administration (Belastingdienst) issued a formal communication regarding the Becon deferral scheme (Becon-uitstel), which allows taxpayers to defer payment of corporate income tax assessments pending objection or appeal. The Tax Administration warned that entities with problematic or incomplete deferral payment schedules may face proactive outreach from the Fraud Investigation

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Poland: Poland PIT Reform: New 24% Rate Approved for 2027 Implementation

On 12 October 2026, the Polish government approved a radical overhaul of the Personal Income Tax (PIT) system, introducing a three-bracket progressive scale with rates of 12%, 24%, and 32%, effective 1 January 2027. The reform replaces the current two-bracket system (12% and 32%) and is expected to affect approximately 3.5 million taxpayers. The new

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Romania: KPMG Wins High Court Ruling on Plastic Bag Eco-Tax Dispute

On October 12, 2026, the High Court of Cassation and Justice (Înalta Curte de Casație și Justiție) delivered a final, binding decision in a tax litigation exceeding 3 million lei between KPMG Romania and the Environmental Fund Administration (Administrația Fondului pentru Mediu). The dispute centered on the eco-tax applied to plastic bags used in the

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Belarus: Grodno Customs Opens Direct Hotline for Traders on Oct 15

On 12 October 2026, the Grodno Regional Customs (Grodnenskaya regionalnaya tamozhnya) published a notice about a direct telephone hotline for foreign trade participants on 15 October 2026, from 11:30 to 12:30. This outreach aligns with the GTK’s quarterly schedule for regional customs offices to enhance transparency and reduce administrative barriers for importers and exporters operating

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Ireland: European Parliament Adopts Corporate Tax Strategy Recommendations

The European Parliament plenary adopted a non-legislative resolution on corporate tax strategy on 12 October 2026, setting out priorities for the next Commission work programme. The resolution endorses swift implementation of OECD Pillar Two (global minimum 15% tax), calls for a standalone EU digital levy if global consensus fails, and demands mandatory public country-by-country reporting

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Poland: Poland PIT: Rehabilitation Relief Eligible Expenses and Documentation

On 12 October 2026, a comprehensive guide was published detailing the scope of the rehabilitation tax relief (ulga rehabilitacyjna) under Polish Personal Income Tax. The relief allows taxpayers to reduce their taxable base by expenses incurred for rehabilitation or facilitating daily life of a disabled person, applicable to both the disabled individual and their caregiver.

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Spain: Spain Supreme Court Upholds VAT Deduction for Cost-Recharge Purchases

On 12 October 2026, the Spanish Supreme Court ruled that SMEs and self-employed taxpayers may deduct input VAT on goods or services purchased and subsequently recharged to another business at cost (without profit margin). The Court held that the absence of a commercial margin does not convert the transaction into a non-taxable gift; it remains

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Ireland: Budget 2027 Special Tax Newsletter: Key Measures Recap for Practitioners

The Chartered Accountants Ireland Tax Team issued a Budget 2027 Special Tax Newsletter on 12 October 2026, summarizing all tax measures announced in the Budget delivered on 8 October 2026. The newsletter covers income tax credit increases (€100 PAYE credit, €200 earned income credit), USC rate band adjustments, the extension of the 9% VAT rate

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Latvia: EU Imposes Anti-Dumping Duties on Chinese Pea Protein

On 9 October 2026, the European Commission adopted Implementing Regulation (EU) 2026/XXXX establishing definitive anti-dumping duties on imports of pea protein originating in the People’s Republic of China. The investigation, initiated in early 2025, concluded that Chinese exporters were selling pea protein in the EU at prices significantly below normal value, causing material injury to

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Flemish region (Belgium): Flemish Tax Admin Details Gift Dissolution and Adjustment Rules

On 12 October 2026, the Flemish Tax Administration issued a position on the dissolution of a gift (ontbinding schenking) and the subsequent adjustment of its modalities, including the treatment of the remaining gift (restschenking). The guidance clarifies the registration duty and gift tax implications when a gift is partially or fully unwound and new terms

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