Guatemala introduces zero IUSI rate for residential properties, capital gains exemption
Guatemala’s Ministry of Finance has published Decree 18-2026 in the Official Gazette on 28 August 2026. The decree amends the Law of the Single Tax on Real Estate (Impuesto Único Sobre Inmuebles – IUSI) and related tax legislation. The
See More
Finland proposes reduced corporate tax rate in 2027 budget
Finland’s government has announced the 2027 budget proposal, on 1 September 2026, with the intention to stimulate the economy through targeted tax cuts for low- and middle-income earners and a significant reduction in the corporate tax rate to
See More
Brazil publishes 2026 rural land tax guidance
Brazil’s tax authority, the Federal Revenue Service (RFB) has published its 2026 Questions and Answers guide on the Rural Land Tax (ITR), prepared by the General Coordination of Taxation (Cosit) on 1 September 2026. This 2026 technical manual
See More
Italy clarifies superbonus property capital gains rules for co-owners
The Italian Revenue Agency clarified on 10 August 2026 through Response No. 158 that owners selling property upgraded through the Superbonus cannot claim construction costs paid by their co-owners to reduce their taxable capital gain. The ruling
See More
Bulgaria enacts State Budget Act 2026 introducing gambling affiliate tax, expanded child tax relief
Bulgaria's National Assembly has enacted the State Budget Act for 2026, setting the country's strategic financial direction. It was passed by the National Assembly on 24 July 2026, approved by the President on 29 July 2026, and officially
See More
Argentina: ARCA extends 2025 personal income tax filing deadline
Argentina's Federal Tax Authority (ARCA) has published General Resolution No. 5876 in the Official Gazette on 20 July 2026, which amends General Resolution No. 5851. General Resolution No. 5876Â extends the filing deadline for 2025 income tax
See More
Netherlands consults bill targeting compliance simplifications, adjustment of reorganisation facilities, hybrid entity changes
The Dutch government has put forward a comprehensive legislative package designed to refine the Income Tax Act 2001, the Corporate Income Tax Act 1969, the Successions Act 1956, and other tax frameworks. Following this, the government has opened a
See MoreItaly clarifies no gift or inheritance tax on trust dissolution without beneficiary transfer
The Italian Revenue Agency confirmed on 17 July 2026 that dissolving a trust and returning assets to the settlor triggers no gift or inheritance tax, provided no beneficiaries receive the property. Response no. 146 of 16 July 2026 clarifies a
See More
Netherlands tax authorities launch electronic filing for 2026 gift, inheritance tax returns
The Netherlands tax administration announced on 2 March 2026 that taxpayers can now submit their inheritance and gift tax returns electronically for the 2026 tax year. Taxpayers who receive gifts exceeding certain thresholds must file a return by
See More
UK: Government scales back farm inheritance tax
The UK government announced on Tuesday, 23 December 2025, that it will ease its planned inheritance tax on farms, following months of nationwide protests since the 2024 announcement. From April, the threshold for individual inheritance tax relief
See More
Greece: MoF consults tax treatment of charitable entities
Greece’s Ministry of Finance (MoF) has launched a public consultation on a bill proposing amendments to the income tax, inheritance tax, and gift tax treatment of charitable entities on 17 November 2025. Under the proposed amendments, domestic
See More
Finland: Government announces 2026 budget measures
The 2026 budget proposal includes reduced corporate tax rates, tightened crypto reporting requirements, adjusted VAT rates, and cuts to CO2 fuel taxes, as well as increased taxes on vehicles, tobacco, alcohol, and soft drinks. Finland’s
See MoreGreece expands and strengthens rules for alternative tax regimes
The amended tax regimes revise inheritance and gift tax exemptions and expand provisions for skilled employees. Greece has amended its alternative tax regimes for incoming tax residents introduced under Law 5222/2025, which were published on 28
See More
US: Washington updates estate tax filing rules for spousal residence exclusion
The US state of Washington on its webpage on Estate Tax on 9 November 2024 announced the state will allow married couples and registered domestic partners to exclude the value of their personal residence when determining if their estate meets estate
See MoreUK announces 2024 autumn budget
The UK autumn budget announcements were delivered today, 30 October 2024. Corporation tax The main rate of corporation tax will stay at 25% until the next election. National insurance National Insurance contributions for employers is to
See More
Belgium introduces tax measures for Flemish region
Belgium’s new government agreement for the Flemish region includes various tax measures, which includes amendments to inheritance and property taxes. Under the new tax measures, effective in 2026, inheritance tax rates will decrease for small
See More
Slovak Republic proposes three-year property capital gains tax exemption
Slovak Republic’s parliament is considering a draft bill to amend the Income Tax Act concerning capital gains tax exemptions on the sale of immovable property for individuals. This proposed legislation aims to reduce the minimum holding period for
See MoreIMF: Policies to Avoid Prolonged Slow Growth and Inequality
In an IMF blog on 23 July 2024 the IMF Director General noted that long periods of slow growth can increase inequality, but this outcome can be avoided if the correct policies are pursued. Referring to the upcoming meeting of the G20 finance
See More