Agentic Global Tax
AGENTIC GLOBAL TAX Tax Intelligence Powered by AI
FREE SUBSCRIBE

Europe

Ireland: Ireland Updates CAT Manual Schedule 2 Computation of Tax Part 1

Ireland /

On 12 October 2026, the Irish Revenue Commissioners published eBrief No. 149/26, announcing an update to the Capital Acquisitions Tax (CAT) Manual, specifically Schedule 2: Computation of Tax, Part 1 – Preliminary. This update provides revised guidance for tax professionals on the computation of CAT liabilities, reflecting recent legislative changes and administrative practices. The manual

Ireland: Ireland Updates CAT Manual Schedule 2 Computation of Tax Part 1 Read More »

Ireland: EU Updates List of Non-Cooperative Tax Jurisdictions for October 2026

Ireland /

The Council of the European Union adopted the latest update to the EU list of non-cooperative tax jurisdictions on 12 October 2026. The revised list removes the Bahamas and Turks and Caicos Islands after they implemented required reforms, while adding Antigua and Barbuda and Belize for failing to address harmful preferential tax regimes. The list

Ireland: EU Updates List of Non-Cooperative Tax Jurisdictions for October 2026 Read More »

Latvia: EU Caps Chinese Hybrid Car Imports at 350,000 Units Annually

Latvia /

On 12 October 2026, a senior European Commission official confirmed that the EU will impose a quantitative import restriction — a tariff-rate quota — on hybrid passenger vehicles originating in China, capping annual entries at 350,000 units. The measure, adopted under the EU’s trade defense instruments (Regulation (EU) 2015/478 and Regulation (EU) 2015/755), follows the

Latvia: EU Caps Chinese Hybrid Car Imports at 350,000 Units Annually Read More »

Serbia: Serbian Tax Administration Announces Recruitment of 260 Trainees

Serbia /

On 12 October 2026, the Serbian Tax Administration (Poreska uprava) published a public competition for the recruitment of 260 trainees (pripremnici) across its organizational units. This initiative forms part of the Administration’s ongoing workforce renewal strategy, aimed at strengthening tax administration capacity and improving taxpayer services. The competition is open to candidates meeting the statutory

Serbia: Serbian Tax Administration Announces Recruitment of 260 Trainees Read More »

Slovakia: Slovakia Introduces €2 Handling Fee for Non-EU Online Imports

Slovakia /

Effective 12 October 2026, the Slovak Financial Administration (Finančná správa) has announced the planned introduction of a €2 handling fee (manipulačný poplatok) on all parcels imported from third countries (non-EU states). This measure directly responds to the exponential growth in cross-border e-commerce, where Slovak consumers increasingly purchase goods from foreign online marketplaces and retailers outside

Slovakia: Slovakia Introduces €2 Handling Fee for Non-EU Online Imports Read More »

Flemish region (Belgium): Flemish Tax Admin Guides Partnership Contribution Without Share Allocation

Flemish Region (Belgium) /

The Flemish Tax Administration published a position on 12 October 2026 addressing the establishment of a partnership (maatschap) followed by an additional contribution of assets without the allocation of new shares to the contributor. This structure raises questions about the recognition of the contribution for tax purposes and the potential for hidden profit distributions. Key

Flemish region (Belgium): Flemish Tax Admin Guides Partnership Contribution Without Share Allocation Read More »

Ireland: Revenue Updates CAT Guidance Reflecting Budget 2027 Threshold Increases

Ireland /

Following Budget 2027 announcements, Revenue updated its Capital Acquisitions Tax (CAT) guidance manuals on 12 October 2026. The key change is the increase of the Group A (parent-to-child) tax-free threshold from €335,000 to €400,000, effective for gifts and inheritances taken on or after 9 October 2026. Group B and C thresholds remain unchanged at €32,500

Ireland: Revenue Updates CAT Guidance Reflecting Budget 2027 Threshold Increases Read More »

Netherlands: Dutch Supreme Court Rules Cash Bonus for Cancelled Share Rights Tax-Deductible

Netherlands /

On 12 October 2026, the Dutch Supreme Court (Hoge Raad) issued a landmark ruling clarifying the corporate income tax deductibility of cash bonuses paid to employees or directors for the cancellation of conditionally granted share rights. The court determined that the deduction limitation under Article 10b of the Corporate Income Tax Act 1969 applies only

Netherlands: Dutch Supreme Court Rules Cash Bonus for Cancelled Share Rights Tax-Deductible Read More »

Poland: Poland e-PIT Service Maintenance Scheduled for October 12

Poland /

The Polish National Revenue Administration (KAS) has announced a scheduled service window for the Twój e-PIT platform on 12 October 2026. Twój e-PIT is the official electronic service enabling taxpayers to file their annual personal income tax (PIT) returns online. During the maintenance period, the service may be temporarily unavailable or operate with limited functionality.

Poland: Poland e-PIT Service Maintenance Scheduled for October 12 Read More »

Serbia: Serbia Lump-Sum Entrepreneurs Bookkeeping Switch Threshold Rules

Serbia /

On 12 October 2026, the Serbian Tax Administration clarified the conditions under which lump-sum taxation entrepreneurs (paušalci) may voluntarily transition to full double-entry bookkeeping without losing their simplified tax status. The guidance interprets Article 78 of the Law on Personal Income Tax and the accompanying Rulebook on Lump-Sum Taxation, confirming that the critical trigger is

Serbia: Serbia Lump-Sum Entrepreneurs Bookkeeping Switch Threshold Rules Read More »

Subscribe
Subscribe