Belgium formalises extension of supplementary national tax return deadlines

Brazil’s Federal Revenue Service has set 15 October 2026 as the final deadline for businesses to apply for the Simplified National Tax System for fiscal year 2027, while eligible enterprises with outstanding tax or registration issues have until 30 October 2026 to resolve them.

Kenya has introduced Minimum Top-Up Tax Regulations 2026, aligning with OECD Pillar Two rules and imposing a 15% minimum effective tax rate on qualifying multinational groups with annual consolidated revenue of at least EUR 750 million, effective for income years beginning on or after 1 January 2025.

Ireland’s tax authority has updated its Capital Acquisitions Tax manual to reflect the higher tax-free thresholds announced in Budget 2027, which apply to gifts and inheritances taken on or after 7 October 2026.

The UK government ruled out aligning capital gains tax rates with income tax rates, although a smaller increase remained possible ahead of the 28 October 2026 budget.

Montenegro’s Ministry of Finance issued a Rulebook setting out the reporting requirements, definitions and dissemination procedures for the Pillar Two GloBE Information Return (GIR). The Rulebook took effect on 9 October 2026.

Britain plans to require online marketplaces to collect VAT from business sellers with annual turnover above GBP 90,000, potentially raising GBP 1 billion to fund business rates cuts for physical retailers and tackle VAT avoidance by overseas sellers.