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Europe

Slovenia: Slovenia Clarifies Tax Refund Rules for Annual Leave Entitlements

Slovenia /

On 12 October 2026, the Slovenian Financial Administration (FURS) issued an updated explanatory note on the tax refund (regres) for annual leave (letni dopust) under the Personal Income Tax Act (ZDoh-2). The document, titled “Regres za letni dopust”, provides detailed guidance on the proportional calculation of the tax refund when an employee works for multiple

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Hungary: NAV Uncovers Tax Violations in Barber Shops Nationwide

Hungary /

On 12 October 2026, the National Tax and Customs Administration (NAV) announced the results of targeted inspections at barber shops in Baranya County. The enforcement action formed part of NAV’s broader campaign to combat the shadow economy in the personal services sector. Inspectors discovered multiple serious violations, including failure to issue fiscal receipts, operation without

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Spain：Spain IRPF Tax Revenue Surges 30% on Savings Investment Income

Spain /

On 12 October 2026, the Spanish Tax Agency (AEAT) released data showing a 30% year-on-year increase in Personal Income Tax (IRPF) collections derived from savings and investment income. This surge reflects higher returns on financial assets amid elevated interest rates and strong market performance, significantly boosting the tax base for capital gains, dividends, and interest

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Ireland: Cross-Border Trade & Tax Developments Roundup: 12 October 2026

Ireland /

The regular Cross-Border Developments and Trading Corner update for 12 October 2026 covers recent EU and UK tax developments affecting Irish traders. Highlights include the European Commission’s proposal to extend the VAT One Stop Shop (OSS) to domestic B2C supplies, new UK customs guidance on valuation methods for related-party imports post-Brexit, and the latest Joint

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Serbia: Serbia VAT Preliminary Return Appendix 1 Data Source Guidelines

Serbia /

As of 12 October 2026, the Serbian Ministry of Finance published an official interpretation detailing the exact data sources required to populate Appendix 1 of the Preliminary VAT Return (Prilog 1 Preliminarne poreske prijave PDV). The guidance, issued under Article 94 of the VAT Law and Rulebook on VAT Returns, maps each field in the

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Russia: FNS Clarifies Cash Receipt Rules Amid Yandex Restrictions

Russia /

On 12 October 2026, the Federal Tax Service of Russia (FNS) issued official clarifications regarding the formation of cash receipts when using online cash registers amid temporary restrictions affecting Yandex.Kassa payment processing services. The guidance, published on the FNS website, addresses technical failures in fiscal data transmission caused by the unavailability of Yandex’s fiscal data

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Belgium: Belgian Constitutional Court Refers Pillar Two UTPR Case to CJEU

Belgium /

On 12 October 2026, the Belgian Constitutional Court ruled that it will refer the landmark challenge against the Undertaxed Profits Rule (UTPR) under the OECD/G20 Pillar Two framework to the Court of Justice of the European Union (CJEU) for a preliminary ruling on its compatibility with EU law. The case, brought by a multinational group

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Spain：Spanish Court Upholds Reduced Property Transfer Tax for Large Families

Spain /

On 12 October 2026, the Spanish Supreme Court issued a landmark ruling establishing binding jurisprudence that large families (familias numerosas) are entitled to the reduced 4% Property Transfer Tax (ITP) rate when purchasing their habitual residence, even if the third child is still in gestation at the time of acquisition. The decision clarifies the interpretation

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France: France Unveils Simulator for Renewable Heating Tax Incentives

France /

On 12 October 2026, the Ministry of Ecological Transition launched a new official online simulator (Simulateur Chauffage Renouvelable) integrated into the France Rénov’ platform. The tool allows homeowners, landlords, and co-ownership syndicates to input property details (location, surface, current heating system, income level) and receive a personalized list of eligible renewable heating solutions (heat pumps,

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Ireland: Revenue Updates Capital Gains Tax Guidance on Entrepreneur Relief and Asset Valuation

Ireland /

Revenue published updated Capital Gains Tax (CGT) guidance on 12 October 2026, incorporating changes from Finance Act 2026 and recent Appeal Commission determinations. The revised manual provides detailed clarification on the Entrepreneur Relief lifetime limit of €1 million, including the definition of ‘qualifying business assets’ and the requirement for a minimum 3-year holding period. New

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