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European Union

Remuneration
Poland’s minimum wage for 2026 is set at PLN 4,806 gross per month and PLN 31.40 hourly, as established by the Regulation of the Council of Ministers of 11 September...
Global Mobility
CJEU rules Belgian non-resident tax surcharge breaches EU law (Case C-119/24)....
Tax Law
Income received by mistake and repaid does not count toward the €85,000 threshold or taxable income under the flat-rate regime....
Tax Law
Article 23 of the 2026 Budget Bill introduces a new procedure for the tax settlement of debts assigned to the collection authority, commonly referred to as Rottamazione quinquies....
Income Tax Law
The Italian Revenue Agency’s Ruling No. 54/2026 clarifies that under the inbound workers regime (Art. 5, Legislative Decree 209/2023), when two Employers of Record (EoR) belong to the same corporate...
Remuneration

The Estonian Employers Confederation (ETTK) and the Estonian Confederation of Trade Unions (EAKL) have reached an agreement on a €946 monthly minimum wage for 2026. Socioeconomic context and objectives Negotiations...

Tax Law
Ruling No. 53/2026 of the Italian Revenue Agency classifies “visiting research” grants for foreign postdoctoral researchers as taxable income in Italy. The applicability of tax exemption regimes is excluded....
Global Mobility
As a result of the military escalations and tensions in the Middle East, multiple countries closed their airspace fully or partially, which, as a result, leads to numerous cancellations and...
Remuneration
Slovenia will raise its minimum wage by 16% in 2026 to €1,482 gross (€1,000 net), with higher holiday and Christmas bonuses, amid debates over economic impact....

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