DMS TaxPress No. 26/2026

In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues.

Topics include, amongst others:

• New customs duty on parcels from outside the EU – from 1 July 2026, parcels from outside the EU with a value of up to 150 euros will be subject to a provisional customs duty of 3 euros per item on the customs declaration,
• Trademark lease and flat-rate tax – The Supreme Administrative Court (NSA) has ruled that rent from the lease of a private trade mark constitutes income from a lease rather than from property rights, meaning it may be taxed at a flat rate on recorded income (at a rate of 8.5 per cent or 12.5 per cent),
• Thermal modernisation relief and air-conditioning with a heating function – the Head of the National Revenue Administration (KAS) has revised previous interpretations, ruling that expenditure on air-conditioning with a heating function is not eligible for thermal modernisation relief,
• Losses from forward contracts in a partnership – the Supreme Administrative Court (NSA) has ruled that the tax authorities cannot automatically exclude losses from foreign exchange forward contracts from being treated as business expenses of the partners in a partnership.

Detailed information and discussions of the individual articles can be found in the attached issue.