# Regulatory Watch — Cross-Country Reform Tracker

A single date-stamped registry of property-relevant reforms, transposition deadlines, ENDED programs, and watchlist items. Maintained as the **single source of truth for "what changed when"** — playbooks reference this; this references playbooks.

**Why it exists**: At 126 countries × 41 sections, the highest-blast-radius hallucination is asserting that an ENDED program is still active or quoting a tax rate that was reformed last quarter. This file makes "did anything change?" a single-file lookup before any re-stamp.

**Maintainer**: human + Claude. Each entry must have a primary-source URL, a verified date, and a next-revisit date.

---

## How to use this file

### Before producing any output

`--tax`, `--rental`, `--visa`, `--finance`, `--mains` (where regulated) sections must consult this file. If a relevant entry's `revisit_by` date has passed AND the playbook still asserts the pre-reform value, the section's confidence auto-downgrades (see `updater.md` § Auto-downgrade).

### Before re-stamping a section's `**Last verified**`

Check this file for entries touching the section since the prior stamp. If a reform is logged here that the playbook doesn't reflect, the section is **not yet re-verified** — patch the playbook first.

### When adding an entry

Required fields:
- `country` (ISO2)
- `topic` (one of: tax, rental, visa, finance, ownership, esg, cadastre, eurozone, other)
- `effective_date` (YYYY-MM-DD or "pending" + estimate)
- `enacted_date` (when the law/regulation was passed)
- `verified_date` (last time we confirmed status)
- `revisit_by` (next mandatory check)
- `source_url` (primary government / official journal preferred)
- `impact_tier` (1–4, see below)
- `playbook_sections_touched` (list of `--<flag>` flags)

---

## Impact tiers — how to rate a reform

The tier drives revisit cadence and anti-hallucination priority.

| Tier | Meaning | Revisit cadence | Example |
|---|---|---|---|
| **1 — CRITICAL** | Reverses a prior assertion the skill makes (e.g., visa program ENDED, tax rate inverted, ownership opened/closed). Stale claim is a confident lie. | 90 days — full re-research from primary sources, not just a figure check | MT MEIN ECJ ENDED 29 Apr 2025 |
| **2 — MAJOR** | Material number change (>20% rate move), new mandatory diagnostic, EU directive transposition affecting many countries. | 90 days | RO VAT 19 → 21% Aug 2025; EPBD 2024/1275 |
| **3 — MEANINGFUL** | Threshold/credit/exemption tweak; parliamentary stage advance; rumored-to-draft transition. | 180 days | CY 2026 Comprehensive Tax Reform (CGT exemptions raised) |
| **4 — INCREMENTAL** | Indexation adjustment, fee tweak, technical correction, watchlist signal. | 365 days | LU Bëllegen Akt indexation; LV cadastral value rebase rumored |

---

## ENDED programs — anti-hallucination critical (Tier 1)

Every entry below is **CONFIRMED CLOSED**. Listing any of these as active is the highest-stakes failure mode for `--visa`. Cross-check before any visa-section output.

| Country | Program | Closed date | Source / mechanism | Successor (if any) |
|---|---|---|---|---|
| 🇲🇹 MT | MEIN (Investor citizenship) | 29 Apr 2025 | ECJ Case C-181/23 ruling | none |
| 🇪🇸 ES | Golden Visa | 03 Apr 2025 | Law 1/2025 (Justice efficiency act) | none |
| 🇮🇪 IE | IIP (Immigrant Investor Programme) | 15 Feb 2023 | Government press release | none |
| 🇨🇾 CY | Citizenship by Investment | 01 Nov 2020 | Council of Ministers decision | non-dom 17yr (residency only) |
| 🇧🇬 BG | CBI / fast-track | 18 Jun 2024 | Bulgarian parliament | none |
| 🇭🇺 HU | Residency Bond | 31 Mar 2017 | Programme expiration | Guest Investor 2024 (different) |
| 🇬🇧 UK | Tier 1 Investor | 17 Feb 2022 | Home Office | none (Innovator Founder different) |
| 🇦🇺 AU | Significant Investor Visa (SIV / 188C) | 31 Jul 2024 | Migration program 2024-25 | none |
| 🇵🇹 PT | NHR (original 10-yr scheme) | 31 Dec 2023 (last applications) | OE 2024 | IFICI / NHR 2.0 — narrower, **pensions excluded** |
| 🇵🇹 PT | Golden Visa — ALL real-estate routes (residential + commercial) | 07 Oct 2023 | Lei 56/2023 (Mais Habitação) | GV via non-real-estate funds / research / culture / company + jobs only |
| 🇲🇪 ME | Citizenship by Investment | 31 Dec 2022 | Programme expiration | none |
| 🇦🇱 AL | CBI (proposed but never operational) | n/a | Never enacted | n/a — do not list as available |

**Rule**: If a user asks "what visa programs are open in <country>", consult this table first; only entries NOT here are candidates for "open" status, and even those need a fresh `verified_date` ≤180 days.

---

## Recently enacted reforms (last 24 months)

Listed by country. Each entry: `effective | topic | summary | source | verified | revisit_by | tier | sections`.

### 🇫🇷 FR

- `2024-11-19 | rental | Loi Le Meur (loi n° 2024-1039 du 19 novembre 2024, JO 20 Nov 2024) — short-let (meublé de tourisme) tightened: micro-BIC abattement 50% for classés and chambres d'hôtes vs 30% for non-classés (plafond €15,000) on rental income from 1 Jan 2025; communes may lower the primary-residence letting cap from 120 to 90 days/yr from 2025 (civil fine up to €15,000 for exceeding it); DPE required for homes newly let as meublé de tourisme and subject to change-of-use authorisation (G barred since 1 Jan 2025, F from 1 Jan 2028, only A–D from 1 Jan 2034); national registration by 20 May 2026 at the latest in the statute (per the DGE the lessor téléservice opens only in Q4 2026 and communal procedures apply until then — see the national STR registration entry); mairie fines up to €10,000 (no registration) / €20,000 (false declaration or number); copro ban by two-thirds vote. The earlier limb 'classement obligation expanded' is not supported — the Service-Public summary of the law lists no classement obligation; classement drives the tax rate only (full text walled this run — verify at legifrance.gouv.fr JORFTEXT000050612711) | LégiFrance + Service-Public A17883 — https://www.service-public.gouv.fr/particuliers/actualites/A17883 | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`
- `2024-11-19 | rental | Loi Le Meur — the national primary-residence cap REMAINS 120 nights/yr; communes may lower it to a 90-night floor by reasoned deliberation (power in force 1 Jan 2025; Paris, Lyon, Bordeaux and Nice adopted 90) — this is a municipal option, NOT a nationwide reduction; civil fine €15,000 for exceeding the count authorised in that commune (code du tourisme L324-1-1 as amended by Loi Le Meur, read via search snippet; Service-Public F33175, vérifié 21 May 2026, still shows €10,000 — verify at legifrance.gouv.fr); national STR registration: statutory date 20 May 2026, but per the DGE the lessor téléservice opens only in Q4 2026 and each commune's existing procedure applies until then (see the national STR registration entry); co-ownership prohibition threshold lowered from unanimity to two-thirds (art. 26 d of the 1965 law, inserted by art. 6) where the règlement carries a bourgeois-habitation clause and the lot is not the owner's primary residence — upheld as constitutional by Conseil constitutionnel décision 2025-1186 QPC of 19 Mar 2026 | LégiFrance étude d'impact + DGE API meublés page + Conseil constitutionnel `https://www.conseil-constitutionnel.fr/decision/2026/20251186QPC.htm` | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2026-01-01 | rental | Paris taxe de séjour 2026 — unclassified or awaiting-classification accommodation 5% of the pre-tax cost per person per night with the tarif ceiling at €15.93, plus the additional taxes (10% departmental + 15% regional + 200% Île-de-France Mobilités surcharge applied since 2025); enforcement: Tribunal judiciaire de Paris 15 Apr 2026 record €585,000 fine against an SCI that converted a whole 9e-arrondissement building into 11 meublés de tourisme (Ville de Paris communiqué 17 Apr 2026); a municipal Brigade de protection du logement was announced at the Conseil de Paris of 14 Apr 2026 — its headcount and year-to-date 2026 fine totals: data not publicly available from a primary source — verify at presse.paris.fr | Service-Public Entreprendre A17929 `https://entreprendre.service-public.gouv.fr/actualites/A17929` + Ville de Paris `https://presse.paris.fr/communiques/victoire-pour-la-brigade-de-protection-du-logement-a-paris` | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-01-01 | esg | DPE G banned for rental on new contracts | LégiFrance | 2026-04-26 | 2027-01-01 | 1 | --rental --esg`
- `2028-01-01 (pending) | esg | DPE F to be banned for rental | LégiFrance | 2026-04-26 | 2027-06-01 | 2 | --rental --esg`
- `2034-01-01 (pending) | esg | DPE E to be banned for rental | LégiFrance | 2026-04-26 | 2028-01-01 | 3 | --rental --esg`
- `2026-2028 (in flight) | tax | RVLLH residential cadastral revaluation postponed 3 more years by LFI 2026 art.106 (LOI 2026-103 du 19 fev 2026; amended art.146 LF 2020 in force since 21 Feb 2026) — nothing rolls in 2026-2028: revised values now feed TFPB CFE THRS TEOM bases from 2031 (was 2028), rental-market reference date 1 Jan 2028, Government report to Parliament due by 1 Sept 2029 (was 1 Sept 2026); the +20-40% rural TFPB uplift is an unofficial estimate with no published DGFiP figure (unverified); Senat rapport l25-312 notes this volet would not be fully executed before c.2040 (parliamentary commentary, not statute) | DGFiP + `https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000053545968` | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2026-01-01 | esg | DPE recalculated — electricity primary-energy conversion coefficient lowered 2.3 to 1.9 (arrete du 13 aout 2025, JO 26 Aug 2025); officially ~850,000 homes exit F/G passoire status with no works (base 1 Jan 2023, of 4.8M passoires; a Nov 2025 reassessment reported ~700,000 — secondary source, verify at ONRE); no label is downgraded; DPEs edited from 1 Jan 2026 auto-apply the new coefficient, pre-2026 DPEs stay valid and are updatable free without a new visit on the ADEME Observatoire DPE-Audit site | economie.gouv.fr new-DPE actualite + arrete 13 Aug 2025 + notaires.fr | 2026-07-03 | 2027-01-05 | 2 | --esg --rental --risks (FR)`
- `2026-05-20 | rental | National STR registration teleservice — Loi Le Meur (art. L324-1-1 III code du tourisme) replaces communal registration with one national teleservice operated by the DGE; decrets 2026-196 and 2026-197 du 19 mars 2026 (JO 20 Mar) set up the teleservice and the API Meublés data processing; statutory date 20 May 2026 BUT the DGE API meublés page (updated 23 Jul 2026) says the lessor teleservice goes live only with the next API meublés version in Q4 2026 — until then lessors keep their commune's existing procedure (communal registration where instituted, otherwise mairie declaration) and platforms cannot demand a number in communes without a registration procedure; the lessor form will be a Démarche Numérique form on a public DGE page — apimeubles.finances.gouv.fr is the commune / EPCI / platform portal and lessors cannot register there; the name Declaloc appears in secondary sources only; administrative fines pronounced by the commune up to 10000 EUR (defaut d'enregistrement) and up to 20000 EUR (fausse declaration or faux numero) | DGE `https://www.entreprises.gouv.fr/espace-entreprises/s-informer-sur-la-reglementation/lapi-meubles-guichet-unique-de-centralisation` + decrets 2026-196 and 2026-197 + Legifrance | 2026-09-24 | 2026-12-23 | 1 | --rental (FR)`
- `2026-01-01 | tax | Micro-entreprise turnover thresholds revalued +7.6% for the 2026-2028 triennium (triennial indexation to the income-tax scale, CGI art. 50-0) — prestations de services and micro-BNC plafond rises 77700 to 83600 EUR (meuble-de-tourisme classe et chambres d'hotes follow this services plafond — aggregator-corroborated, BOFiP confirm recommended before HIGH); ventes de marchandises et fourniture de logement 188700 to 203100 EUR; applies to 2026 income onward (filed 2027); the Loi Le Meur 15000 EUR non-classe threshold is unchanged | Service-Public entreprendre actualite A18813 + autoentrepreneur.urssaf.fr seuils 2026 | 2026-07-03 | 2027-01-05 | 2 | --rental --tax --work (FR)`
- `2028-2031 (postponed by LFI 2026 art.106) | tax | RVLLH residential cadastral revaluation postponed 3 more years — owner declarations before 1 Jul 2028, report to Parliament before 1 Sept 2029, new values feed TFPB CFE THRS TEOM bases from 2031 (LOI 2026-103 du 19 fev 2026, art.106; CGI art.1518 A quinquies A); unofficial est. +20-40% rural TFPB circulates but no official figure published (unverified) | ANIL analyse LF 2026 + Legifrance art.106 | 2026-07-03 | 2026-12-01 | 2 | --tax (FR)`
- `2025-02-15 | tax | LMNP amortisation reintegration into resale plus-value — art.84 LFI 2025 (loi 2025-127 du 14 fev 2025) aligns non-professional furnished-let capital gains with LMP: previously-deducted amortisations now reduce the acquisition value so taxable plus-value rises on sale, for all cessions from 15 Feb 2025; confirmed to cover pre-2025 amortisations too (Reponse Mette, question AN n.10097, JOAN 24 mars 2026); managed residences services (student, senior, EHPAD) remain exempt; micro-BIC gites unaffected (no amortisation), only regime reel | Legifrance loi 2025-127 art.84 + Rep. Mette JOAN 24 Mar 2026 | 2026-07-03 | 2027-01-05 | 2 | --exit --home-tax --rental (FR)`
- `2026-01-01 | other | France DROM paracyclonique construction rules — CCH arts. R.132-2-1 to R.132-2-5 (Section 3 Prévention des risques cycloniques) inserted by décret n° 2023-1087 du 23 novembre 2023 cover Guadeloupe / Martinique / La Réunion / Mayotte (not Guyane); per art. 3 of the décret the joint arrêté of the ministers for construction / risk prevention / outre-mer under R.132-2-5 enters into force no later than 1 Jan 2026 — publication of that arrêté was NOT confirmed on 2026-09-18 and must be re-checked. Separately, since 1 Jan 2024 an attestation de prise en compte de la règlementation parasismique is mandatory on all new builds. Verified 2026-09-18 | https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006074096/LEGISCTA000043818701 / https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048458681 | 2026-09-18 | 2026-12-18 | 2 | --risks --permits --type (FR)`

### 🇮🇹 IT

- `2026-01-01 | rental | Cedolare secca locazioni brevi limit cut from 4 to 2 apartments per tax period from 1 Jan 2026 (Legge di Bilancio 2026 L. 199/2025 art. 1 c.17 amending art. 1 c.595 L. 178/2020) — above two apartments the activity is presumed by law to be carried on in business form (partita IVA, business income, SCIA), not merely ordinary IRPEF on rental income; substitute-tax rates unchanged (26%, reduced 21%). The six-month deferral to 1 Jul 2026 floated as a Milleproroghe amendment was NOT enacted — the coordinated text of DL 200/2025 conv. L. 26/2026 (GU 28 Feb 2026) contains no locazioni-brevi provision (2026 data, Agenzia delle Entrate + Gazzetta Ufficiale) | Legge di Bilancio 2026 + `https://www.agenziaentrate.gov.it/portale/le-locazioni-brevi-e-la-cedolare-secca` | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`
- `2025-01-01 | rental | National CIN (Codice Identificativo Nazionale) — obligation to hold a CIN in force from 1 Jan 2025 (Ministero del Turismo notice 22 Oct 2024); art. 13-ter DL 145/2023 conv. L. 191/2023 became applicable 2 Nov 2024, the 60th day after the Avviso attesting entry into function of the BDSR and its telematic portal was published in Gazzetta Ufficiale on 3 Sep 2024 (the portal had already opened earlier region-by-region in a sanction-free pilot phase); sanctions applicable from 2 Jan 2025 — €800-€8,000 for absence of CIN, €500-€5,000 for non-display or non-indication per structure or unit plus immediate removal of the irregular listing (Ministero del Turismo BDSR FAQ updated 11 May 2026) | Ministero del Turismo + `https://www.ministeroturismo.gov.it/cin-pubblicato-lavviso-di-entrata-in-funzione-della-banca-dati-strutture-ricettive-e-del-portale-telematico-per-lassegnazione-del-codice` | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-05-31 (A3/A4 extension in force 2026-06-21) | rental | Florence STR regolamento (Del. CC 27/2025, in force 31 May 2025; underlying Variante al Piano Operativo Del. CC 19 & 20/2025) UPHELD not overturned — new-STR ban in UNESCO Nucleo Storico (Zona A sottozona A1); units regularly let as STR in 2024 continue only under the Tuscan Testo Unico transitional derogation expiring 31 May 2028; 5-yr authorisations (lapse after 12 months' inactivity unless let on contracts over 30 days), 28 sqm min, €1,000-€10,000 sanctions; owner+unit tie and keybox ban per secondary reporting — verify in the Comune di Firenze regolamento text. Corte Cost. 186/2025 validated LRT Toscana 61/2024 art.59; TAR Toscana 14 May 2026 dismissed 19 appeals (sent. 916 & 925/2026); TAR Toscana Sez. I sent. 1752/2026 (9 Sep 2026) again rejected the challenge to the Variante but held a use is 'insediato' when its building title (e.g. SCIA edilizia) formed, so a title formed before the Variante's adoption escapes the ban (one SUAP refusal annulled). Ban extended to A3/A4 subzones (67,780 homes, 11.21 km²) by Del. CC 28 del 4 Jun 2026, in force 21 Jun 2026 | Comune di Firenze + TAR Toscana sent. 916 & 925/2026 + 1752/2026 + Corte Cost. 186/2025 | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2026-01-01 (rates redefined from 2026-04-01) | rental | Milan 2026 imposta di soggiorno raised for the Milano Cortina 2026 Winter Olympics year — 2026 tariffs approved by Del. GC 1418 del 13/11/2025 (from 1 Jan 2026) and redefined by Del. GC 144 del 12/2/2026 (from 1 Apr 2026) (Comune di Milano). Locazioni brevi / B&B / case vacanza rate €9.50/n per person in 2026 vs €6.30/n in 2025 (secondary: Confcommercio Milano + idealista — tariff table not machine-readable on the Comune page; verify at comune.milano.it). Enabling rule reported as DL 156/2025 letting Lombardy and Veneto comuni within 30 km of Olympic venues add up to €5/n (secondary: Assolombarda — verify at Gazzetta Ufficiale). Night cap per the Milan imposta di soggiorno regolamento as amended by Del. CC 2 of 26 Jan 2026 (read via a third-party-hosted copy — verify at comune.milano.it): locazioni brevi (Parte II) pay for at most 14 consecutive nights; among strutture ricettive (Parte I) only residence, no-profit case per ferie and case e appartamenti per vacanze get the 14-night cap, while other structures (e.g. hotels, B&B) pay for the whole stay; 2027 rates not found in sources read as of 2026-09-24 — verify at Comune di Milano | Comune di Milano + `https://www.comune.milano.it/argomenti/tributi/imposta-di-soggiorno-informazioni` | 2026-09-24 | 2027-01-02 | 3 | --rental`
- `2024-XX-XX | rental | Venice Contributo di Accesso €5 day-tripper access fee (€10 if paid in the 3 days before the access day), Città antica only — minor lagoon islands excluded; overnight guests in imposta-di-soggiorno accommodation, Venezia/Veneto residents, under-14s, workers incl. commuters and students exempt. 2026 run was 60 non-consecutive days 3 Apr–26 Jul (Fri-Sun + the 24-30 Apr and 1-7 Jun blocks) under the new regolamento approved by Del. CC 190/2025. ⚠ 2026 sperimentazione TERMINATED — contributo NOT applied from 27 Jul 2026, no payment and no exemption request needed; application in 2027 and later requires fresh Comune di Venezia provvedimenti, none approved as of 2026-08-07 | Comune di Venezia + `https://cda.ve.it/it/` | 2026-08-07 | 2027-02-03 | 3 | --rental`
- `2024-01-01 | tax | Southern Italy 7% pensioner regime — re-confirmed annually; expires after 9 yrs of residency | Agenzia delle Entrate | 2026-04-26 | 2027-01-15 | 2 | --tax (pension regime)`
- `2026-05-20 | rental | EU Short-Term Rental Regulation (EU) 2024/1028 applies from 20 May 2026 (art. 19) and is directly applicable. Art. 9: platforms transmit activity data per unit with the host's registration number, address and listing URL monthly (machine-to-machine) to the Member State's single digital entry point, only for units in areas on the art. 13(1)(b) list; small or micro platforms below a 4,250-listing monthly average transmit at the end of each quarter. In Italy the CIN serves as the registration number and the Ministero del Turismo BDSR as the single digital entry point (secondary: pmi.it — verify at Ministero del Turismo). CIN in Modello 730/2026, Redditi PF 2026 and Certificazione Unica 2026 (punto 22): not re-verified — verify at Agenzia delle Entrate model instructions | Regolamento (UE) 2024/1028 + Ministero del Turismo BDSR — https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32024R1028 | 2026-09-24 | 2026-12-23 | 2 | --rental (IT)`
- `2025-03-31 (staggered by firm size; pesca/acquacoltura deadline extended to 2026-12-31) | insurance | Mandatory catastrophe (CatNat) insurance for businesses (sismi, alluvioni, frane, inondazioni, esondazioni; imprese agricole excluded) phased in by DL 31 mar 2025 n. 39 — grandi imprese entro 31 Mar 2025 (90-day transition to 30 Jun 2025), medie entro 30 Set 2025, micro e piccole entro 31 Dic 2025; micro/piccole turistico-ricettive e somministrazione prorogate al 31 Mar 2026 by DL 31 dic 2025 n. 200 art. 16 c. 2 (Milleproroghe, conv. L. 26/2026); pesca/acquacoltura prorogate al 31 Mar 2026 (DL 200/2025 art. 15 c. 2) then to 31 Dic 2026 by DL 27 feb 2026 n. 25 art. 9 c. 6 (conv. L. 27 apr 2026 n. 59). Introduced by L. 213/2023 (Legge di Bilancio 2024) art. 1 c. 101 ss.; NOT residential; non-compliance is taken into account when assigning public grants, subsidies and incentives (art. 1 c. 102) — MIMIT DM 18 giu 2025 makes DGIAI incentives conditional on compliance | MIMIT polizze rischi catastrofali (Cat Nat) + DL 200/2025 conv. L. 26/2026 + DL 25/2026 conv. L. 59/2026 — https://www.mimit.gov.it/it/mercato-e-consumatori/tutela-del-consumatore/assicurazioni/polizze-per-rischi-catastrofali | 2026-09-24 | 2027-03-23 | 3 | --insurance --risks (IT)`

### 🇪🇸 ES

- `2025-04-03 | visa | Golden Visa programme abolished — Ley Orgánica 1/2025, de 2 de enero (BOE núm. 3, 3 Jan 2025), disposición final 21ª.1 leaves Ley 14/2013 arts. 63-67 (investor residence visa, all investment routes incl. real estate) "sin contenido" with effect 3 Apr 2025; new DT 1ª: applications filed before that date resolved under old rules; new DT 2ª: valid visas/authorisations keep their term and renewals are processed under the rules in force at grant. BOE consolidated Ley 14/2013 (last update published 9 Apr 2025) shows no reinstatement | Ley Orgánica 1/2025 (BOE-A-2025-76, DF 21ª) + BOE consolidated Ley 14/2013 (BOE-A-2013-10074) — https://www.boe.es/buscar/act.php?id=BOE-A-2025-76 | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2025-06-27 | tax | Cataluña ITP (TPO, tarifes TUB/TRT/TAM) — Decret llei 5/2025, de 25 de març (DOGC 9379, 26 Mar 2025), in force for taxable events from 27 Jun 2025: the scale was ALREADY progressive before (10% up to €1,000,000 + 11% above, taxable events to 26 Jun 2025) and now has four brackets: 10% to €600k / 11% €600k-€900k / 12% €900k-€1.5M / 13% above €1.5M, applied as an average rate on the whole property value; specific 20% rate for grans tenidors (TGT) and whole residential buildings (TEH) per Resolució 3/2025 as amended by Resolució 2/2026 DGTJ; TUJ youth 5% rate extended to under-35s; AJD on VAT-exemption waiver 2.5% to 3.5% | Agència Tributària de Catalunya (tarifes-tipus page + Guia ITP + news 27 Jun 2025) — https://atc.gencat.cat/ca/tributs/itpajd/tpo/tarifes-tipus | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2025-09-22 | rental | Madrid STR freeze SUPERSEDED by a permanent zoning regime — do not describe Madrid as frozen. MADRID: the April 2024 licence freeze was an express art. 70 LSCM cautionary measure ("Suspensión temporal de nuevas licencias ... es una medida cautelar adoptada antes de que se defina la futura ordenación de las VUT", Ayuntamiento de Madrid), and art. 70.4 LSCM caps such a suspension at "no podrá exceder de un año", extendable one further year — it cannot still be running in 2026. It was replaced by the Modificación del PGOU "para la mejora del uso residencial" (expediente 135-2024-00206, Plan RESIDE), definitively approved by Acuerdo del Consejo de Gobierno de la Comunidad de Madrid of 27 Aug 2025 (BOCM 211 of 4 Sep 2025); normative text in BOCM 226 of 22 Sep 2025, which the Ayuntamiento transparency portal labels normativa aplicable. New art. 7.6.3 bis binds ONLY the APE 00.01 Centro Histórico (ámbito per art. 4.3.17). Inside it: hospedaje in part of an EXISTING RESIDENTIAL building is barred on every floor (para. 10.b.i "No se admite su implantación en ninguna de las plantas del edificio") — dispersed VUT in central residential buildings is permanently barred, not paused; in existing NON-residential buildings hospedaje stays admissible as a complementary use (any situation at levels A and B, upper floors only at C and D, para. 10.a). Edificio exclusivo then varies by the art. 8.1.29 use-compatibility level — levels A and B (para. 8): on parcels with an existing non-residential building plain "uso alternativo" (plan especial de protección if catalogued level 1 or 2); on unbuilt parcels or existing residential buildings VUT is "uso alternativo" only in buildings catalogued protection level 3, the activity licence lapses after "quince (15) años" back to vivienda colectiva and that condition "se harán constar en el Registro de la Propiedad", autorizable at protection levels 1 or 2 via plan especial, and "Uso prohibido en parcelas no edificadas y en edificios no catalogados"; levels C and D (para. 9): plain "uso alternativo", plan especial only if catalogued level 1 or 2, with NO 15-year lapse and NO Registro annotation; level E (para. 11) and Colonias Históricas (para. 6.b): hospedaje not admitted. Áreas de Planeamiento (API, APE, APR) interior to the APE take the A and B conditions (para. 6.a). The level map sits in art. 8.1.29, which BOCM 226 does NOT republish — establish the parcel's level before relying on any of the above. Citywide art. 7.6.3.4: locales in residential buildings "contarán siempre con acceso independiente". Disposición derogatoria única folds the 2019 Plan Especial de Hospedaje (PE 00/313, approved 27 Mar 2019, BOCM 23-04-2019) into art. 7.6.3 bis. Litigation status not verified against a primary court source for this entry — treat annulment risk as unassessed. BARCELONA: unchanged — PEUAT "estableix el creixement zero dels HUT a tota la ciutat", but a cessation in a saturated zone "es permetrà una nova alta o la redistribució a la zona de creixement contingut", so new HUTs are not absolutely impossible citywide; per-zone detail lives in the BCN November 2028 HUT-expiry entry (no calendar day is sourced) (2026 data, Ajuntament de Barcelona) | BOCM num. 226 de 22 Sep 2025 anuncio 47 https://www.bocm.es/boletin/CM_Orden_BOCM/2025/09/22/BOCM-20250922-47.PDF + Ayuntamiento de Madrid Portal de Transparencia expediente 135-2024-00206 + art. 70 LSCM consolidado BOE-A-2001-18984 https://www.boe.es/buscar/act.php?id=BOE-A-2001-18984 + Ajuntament de Barcelona PEUAT https://ajuntament.barcelona.cat/urbanisme-accio-climatica-mobilitat-pla-barris-serveis-urbans/ca/pla-especial-urbanistic-dallotjaments-turistics | 2026-09-24 | 2026-12-23 | 1 | --rental (ES)`
- `2024-06-21 | rental | BCN universal HUT expiry — Decret llei 3/2023 de 7 de novembre (DOGC 9036 de 8 Nov 2023; in force 9 Nov 2023, Portal Jurídic records "Vigència 09/11/2023") DT2 apartat 1 gives already-habilitated HUTs in tensioned municipalities five years to hold a compliant llicència urbanística "para poder ejercer esta actividad en el plazo de cinco años desde la entrada en vigor de este decreto-ley, o cesar su actividad" — terminal month November 2028. Ajuntament announced 21 Jun 2024 (Pla Viure) that it will grant none: Consorci de l'Habitatge de Barcelona, 21 Jun 2024 — "al cap de cinc anys des de la seva entrada en vigor, tots els HUT de la ciutat desapareixeran i quedaran prohibits. El novembre del 2028 Barcelona ja no tindrà cap pis turístic". NO Ajuntament or Generalitat source states a calendar day; the previously carried "24 Nov 2028" is WITHDRAWN as unsourced. There is also no municipal decree — the only decree in the chain is the Generalitat's; 21 Jun 2024 was a municipal announcement applying it. Stock 10,101 per Ajuntament Mesura de Govern per a la Gestió Turística 2024-2027 — "Es preveu que l'any 2028, els 10.101 HUT actuals perdin la seva llicència" (2024 data). DT2 apartat 2 (cite as DT2.2, NOT DT1.2 — DT1 defines qualifying municipalities) allows ONE owner-requested extension of up to five further years, to 2033, where the holder proves the transitional regime does not compensate the loss of the enabling title — "pot sol·licitar una única ampliació del règim transitori de fins a cinc anys més", to be requested at the ajuntament after four years from entry into force and before the apartat 1 transitional period ends. Constitutional challenge FAILED — STC 64/2025 de 13 de marzo (BOE-A-2025-7430) "desestima en su totalidad el recurso de inconstitucionalidad" against arts. 1-3, DT1 apartat 1 a), DT2, DF1 and the annex. PEUAT as published by the Ajuntament (page consulted 2026-08-07): Zone 1 decreixement "No es podran obrir nous HUT"; Zone 2 manteniment, a ZE-2 baixa enables a new unit in ZE-3 only; Zone 4 (Marina del Prat Vermell, la Sagrera, 22@ nord, Sants) "En aquestes àrees no es permeten nous HUT". PEUAT revision work announced for 2025 in the same Mesura de Govern; no revised PEUAT located as approved at 2026-08-07 — re-verify zone rules before relying on them. Apartur appeal status not primary-sourced, not stated | Portal Jurídic de Catalunya Decret llei 3/2023 https://portaljuridic.gencat.cat/eli/es-ct/dl/2023/11/07/3 + Ajuntament de Barcelona Mesura de Govern per a la Gestió Turística 2024-2027 + Ajuntament de Barcelona PEUAT https://ajuntament.barcelona.cat/pla-allotjaments-turistics/ca + STC 64/2025 BOE-A-2025-7430 + Consorci de l'Habitatge de Barcelona | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-05-01 | rental | Catalonia IEET tourist tax — tariff schedule REPLACED by Llei 2/2026 de 6 de març (DOGC 9621 de 10 Mar 2026), in force 1 Apr 2026; the pre-2026 figures are superseded. Barcelona city totals per person per night 1 Apr 2026-31 Mar 2027 (general tariff plus €5.00 Ajuntament recàrrec): 5★/gran luxe €12.00, 4★ €8.40, habitatge d'ús turístic €9.50, albergs de joventut €6.00, other establishments €7.00, cruise call over 12h €9.00 / 12h or less €11.00. Rest of Catalonia 1 Apr 2026-31 Mar 2027 (no municipal recàrrec yet): 5★ €4.50, 4★ €1.80, HUT €1.75, albergs €0.80, other €0.90; scheduled step-up from 1 Apr 2027 to 5★ €6.00, 4★ €2.40, HUT €2.50, albergs €1.00, other €1.20. Barcelona recàrrec statutory ceiling €8/night (art. 34 bis); non-Barcelona municipalities may add up to €4/night but only for stays from 1 Oct 2026 and only with a fiscal ordinance plus an ATC conveni. Cap remains 7 stay-units per person; persons aged 16 or under exempt (2026 data, source ATC Quota tributària i tarifes + ATC news 10 Mar 2026) | Generalitat de Catalunya ATC + `https://atc.gencat.cat/ca/tributs/ieet/quota-tributaria` | 2026-09-24 | 2026-10-02 | 2 | --rental`
- `2019-03-27 (norms absorbed into art. 7.6.3 bis by BOCM 22 Sep 2025) | rental | Madrid PEH — legacy entry CORRECTED and NARROWED; two limbs WITHDRAWN as unsourced. DATE and SCOPE were wrong: the Plan Especial de Hospedaje is a 2019 instrument covering ELEVEN districts, not a 2018 Distrito Centro plan. Disposición derogatoria única of BOCM 226 of 22 Sep 2025 anuncio 47 names it verbatim "Plan Especial de Regulación del Uso de Servicios Terciarios en la clase de Hospedaje. Distritos de Centro, Arganzuela, Retiro, Salamanca, Chamartín, Tetuán, Chamberí, Moncloa-Aravaca, Latina, Carabanchel y Usera, aprobado definitivamente el 27 de marzo de 2019 y publicado en el BOCM el 23-04-2019 (PE 00/313)" — that eleven-district list is the REPEALED plan's scope, NOT a current perimeter. NOT A LIVE INSTRUMENT: its norms "quedan incorporadas, con las adaptaciones necesarias, en el texto del artículo 7.6.3 bis de las Normas Urbanísticas del PG97" and "Quedan sin efecto los documentos de Diagnóstico y Memoria del citado Plan Especial" — never cite the PEH as current. The operative regime is the 2025-09-22 Madrid entry above and is deliberately NOT restated here; note only that art. 7.6.3 bis.2 fixes its own ámbito as "el del Área de Planeamiento Específico del Centro Histórico (APE 00.01) definido en el artículo 4.3.17" and art. 4.3.17 is not reproduced in this anuncio, so the perimeter cannot be resolved from it — the string Distrito Centro does not appear in the anuncio at all. WITHDRAWN as unsourced: ">90 nights/yr classed as commercial use". Full-text searches of both instruments run 2026-08-07 find no nights-per-year or days-per-year threshold: in the anuncio, días, noches, al año and pernocta are absent and the single occurrence of 90 is "unidades menores de 90 m² útiles"; in Decreto 79/2014 as amended by DECRETO 27/2026 de 25 de marzo (BOCM 80 of 6 Abr 2026, "entrará en vigor a los veinte días siguientes al de su publicación", so in force since late April 2026) al año, anuales and noventa are absent from both texts. The only period rule in the 2014 original was a per-stay floor in old art. 17.3 ("no podrán contratarse por un período inferior a cinco días"), which is not a per-year cap and which the 2026 decree does not carry forward when it rewrites art. 17 wholesale ("Nueve. El artículo 17 queda redactado del siguiente modo"). The 2026 decree instead empowers municipalities to limit "el número máximo de viviendas de uso turístico por edificio, al ámbito, zona, sector o períodos", so any day-count could only sit in a municipal limit adopted under that delegation — data not publicly available in the sources checked; verify at Ayuntamiento de Madrid and the Comunidad de Madrid dirección general competente en materia de Turismo. ALSO WITHDRAWN: "portal/lift separation from residents" — portal does not occur in the anuncio and the single ascensor occurrence is an unrelated rehabilitation rule ("obras de acondicionamiento y/o de reestructuración puntual para implantación de ascensores"). What IS sourced is weaker and citywide, not Distrito-Centro-specific: art. 7.6.3.4 "Los locales integrados en edificios de uso residencial, con independencia de su modalidad y situación, contarán siempre con acceso independiente". The stronger wording "acceso independiente desde el exterior, sin utilizar elementos comunes de circulación del edificio" is art. 7.1.4 apartado 4 and is expressly displaced for this use class — "Las condiciones de acceso independiente de los locales de la clase de uso terciario hospedaje serán las establecidas en el artículo 7.6.3.4 de estas normas" — so do not attribute a common-stair or lift exclusion to hospedaje. TIER LOWERED 2 to 3: with both limbs withdrawn this line no longer records a reform and no longer reverses a live regime assertion (the supersession is carried by the 2025-09-22 Tier-1 entry); what remains is a date and scope correction plus two withdrawals. ACTION: shared/rental-yield-delta.md line 90 repeats the withdrawn wording and line 51 lists MAD Distrito Centro PEH in the zone-freeze list — patch both | BOCM num. 226 de 22 Sep 2025 anuncio 47 https://www.bocm.es/boletin/CM_Orden_BOCM/2025/09/22/BOCM-20250922-47.PDF + DECRETO 27/2026 de 25 de marzo BOCM num. 80 de 6 Abr 2026 https://www.bocm.es/boletin/CM_Orden_BOCM/2026/04/06/BOCM-20260406-1.PDF + Decreto 79/2014 de 10 de julio BOCM num. 180 de 31 Jul 2014 https://www.bocm.es/boletin/CM_Orden_BOCM/2014/07/31/BOCM-20140731-1.PDF | 2026-08-07 | 2027-02-03 | 3 | --rental (ES)`
- `2026-06-01 | tax | Comunidad Valenciana general ITP cut 10 to 9 percent (immuebles up to 1M euros); 11 percent band above 1M retained (pre-existing); AJD 1.5 to 1.4 percent; reduced rates for habitual home/young/large-family/disability retained (ladder not re-verified — check hisenda.gva.es) | Ley 5/2025 de 30 de mayo (DOGV 31 May 2025; BOE-A-2025-11959) https://www.boe.es/buscar/doc.php?id=BOE-A-2025-11959 | 2026-07-03 | 2026-12-01 | 2 | --tax (ES)`
- `2026-04-22 | rental | Plan Estatal de Vivienda 2026-2030 approved (state housing-aid framework, grants/rebates) supersedes prior state plan | Real Decreto 326/2026 de 22 de abril BOE-A-2026-8872 https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-8872 | 2026-07-03 | 2026-12-01 | 3 | --rental (ES)`
- `2026-03-22 | rental | RD-ley 8/2026 (extraordinary 2-yr rental prorroga plus 2 percent annual rent-update cap, in force 22 Mar 2026) NOT convalidated — Congreso derogation published 28 Apr 2026 (BOE-A-2026-9359); no longer available for new requests; prorrogas granted during 22 Mar-28 Apr 2026 validity window remain valid | RD-ley 8/2026 BOE-A-2026-6545 + Resolucion Congreso 28 Apr 2026 BOE-A-2026-9359 https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-9359 | 2026-07-03 | 2027-01-01 | 3 | --rental (ES)`
- `2026-01-01 | work | SMI 2026 set at 1,221 euros/month x 14 = 17,094 euros/yr (plus 3.1 percent vs 2025) | Real Decreto 126/2026 de 18 de febrero BOE-A-2026-3815 https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-3815 | 2026-07-03 | 2027-03-01 | 4 | --work (ES)`

### 🇵🇹 PT

- `2024-01-01 | tax | NHR closed to new entrants by OE 2024 (Lei 82/2023, de 29/12); successor IFICI / NHR 2.0 (EBF art. 58.º-A, added by Lei 82/2023; regulated by Portaria 352/2024/1) = 20 % special IRS rate on category A and B income from listed research / innovation / qualified-job activities for 10 consecutive years, single use, barred to prior NHR beneficiaries — **pensions NOT covered** | EBF art. 58.º-A (Portal das Finanças) + Lei 82/2023 — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/bf_rep/Pages/EBF58A.aspx | 2026-09-24 | 2026-12-23 | 1 | --visa --tax (pension)`
- `2023-10-07 | visa | Golden Visa (ARI) — ALL real-estate routes closed by Lei 56/2023 (Mais Habitação; published 6 Oct 2023, in force the next day per its art. 55.º): Lei 23/2007 art. 3.º n.º 1 d) subalíneas i), iii) and iv) revoked — the property-acquisition and property-rehabilitation limbs (residential AND commercial) plus the plain capital-transfer limb (limb content per law-firm summaries, secondary). Routes still listed by AIMA: ii) 10 jobs; v) ≥500k EUR research; vi) ≥250k EUR artistic production / cultural heritage; vii) ≥500k EUR in non-real-estate Portuguese collective investment undertakings (≥5-yr maturity, ≥60 % invested in PT-seated companies); viii) ≥500k EUR company capital + 5 permanent jobs. Lei 23/2007 art. 3.º n.º 5 (added by Lei 56/2023): these routes may not be directed, directly or indirectly, at real-estate investment. ARIs granted under the old regime stay renewable (Lei 56/2023 art. 42.º n.º 2) | Lei 56/2023 (DR consolidated text) + AIMA ARI page https://aima.gov.pt/pt/viver/autorizacao-de-residencia-para-investimento-art-90-o-a | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2024-11-01 | rental | Decree-Law 76/2024 in force 1 Nov 2024 — repealed Mais Habitação AL nationwide suspension (Lei 56/2023 art. 19.º) and 5-yr renewal requirement (DL 128/2014 art. 6.º-A); max 9 rooms / 27 guests per AL unit except quartos/hostel modes (down from 9 rooms / 30 guests); municipalities retain "áreas de contenção" power and gain "áreas de crescimento sustentável"; municipalities with >1,000 AL registrations had to decide within 12 months whether to regulate (DL 76/2024 art. 4.º). Council of Ministers 11 Jun 2026 approved a decree-law extending that deadline to 31 Dec 2026 and letting municipalities extend or re-apply a suspension of new AL registrations while drafting regulations (existing registrations unaffected) — its Diário da República publication was not located in this pass; verify at DR | gov.pt + Diário da República + Comunicado do Conselho de Ministros 11 Jun 2026 (portugal.gov.pt) | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-12-06 | rental | Lisbon RMAL 2nd alteration (Aviso 29926-A/2025/2, in force 6 Dec 2025): in áreas de contenção, transmission (e.g. SALE) of a moradia/apartamento AL registration = caducidade (auto expiry, NON-TRANSFERABLE) except RJEEAL legal exceptions (RMAL art. 4.º n.º 4-5); absolute containment = freguesia/bairro ratio ≥10 % (Aviso text). Relative containment = ratio ≥5 % and <10 % (Aviso text); the prior 20 %/10 % thresholds are per secondary press (DN) — the Aviso preamble says only that the ratio was changed. Apr-2026 freguesia reclassification (Santa Maria Maior 66.9 % stays absolute; São Vicente/Arroios/Estrela to relative after the Feb-2026 insurance cull of 6,765 registrations) is per Público via ECO 6 Apr 2026 (secondary); the CML deliberation updating Anexo IV was not located — verify at CM Lisboa before asserting any freguesia/bairro tier | Diário da República Aviso 29926-A/2025/2 (RMAL 2ª alteração) + Câmara Municipal de Lisboa | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-12-06 | rental | SUPERSEDED by RMAL 2nd amendment (Aviso 29926-A/2025/2, in force 6 Dec 2025): old relative-zone 'one-for-one transfer' gone — RMAL art. 4.º n.º 4-5 applies to the áreas de contenção regime as a whole (absolute + relative): transmission of house/apartment-mode AL registration triggers caducidade, except RJEEAL legal exceptions. Misericórdia listed ABSOLUTE and Príncipe Real/Graça/Bica bairro tiers revised per secondary press (Público via ECO, Apr 2026) — verify Anexo IV / CML deliberation. | DR Aviso 29926-A/2025/2 + CM Lisboa RMAL | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2024-09-XX | rental | Lisbon TMT raised to €4/pp/n (from €2 Sept 2024), cap 7 nights, ≥13 years old | Câmara Municipal de Lisboa | 2026-08-07 | 2027-02-03 | 3 | --rental`
- `2024-12-XX | rental | Porto Regulamento Municipal para o Crescimento Sustentável do Alojamento Local (Reg. 495-A/2023) back in force via Regulamento n.º 1462/2024 (DR 2.ª série n.º 246, 19 Dec 2024), which revoked the Nov-2023 deliberation that had revoked it. Áreas de contenção = freguesias with AL-to-housing pressure ratio ≥15 % (threshold per secondary legal summaries): Vitória, São Nicolau, Sé, Santo Ildefonso, Miragaia; there, new AL registrations are allowed only under the regulation's exceptions. The other 10 freguesias, incl. Cedofeita, are sustainable-growth areas (new AL within a per-freguesia numerus clausus). Ratios are recomputed by CM Porto: 60.5 / 48.3 / 44.1 / 38.3 / 21.8 % and Cedofeita 9.8 % are the 2023 launch values (Porto.pt, via secondary); an operator summary dated Jul 2026 (secondary) lists 60.0 / 46.9 / 39.4 / 35.0 / 21.2 %. Current ratios were not verified from a primary source; verify at CM Porto official AL map geo.cm-porto.pt/regulamentoal/mapa/ | DR Regulamento 1462/2024 + Câmara Municipal do Porto — https://geo.cm-porto.pt/regulamentoal/mapa/ | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2024-08-01 | tax | IMT Jovem — buyers aged 35 or under (not an IRS dependent that year; not owner — 3-year lookback per Santander 2026 explainer — of another habitational urban property) buying their first own-permanent-residence urban property pay zero IMT and zero Imposto do Selo up to 330,539 EUR (2026 Continente value; RAs higher, 396,647 EUR; 324,058 in 2025); between 330,539 and 660,982 EUR only the excess is taxed at 8 percent marginal IMT while the IS exemption remains in full; no benefit above 660,982 EUR; one-time; land-for-construction excluded; legal basis Lei 30-A/2024 (20 Jun 2024) plus Decreto-Lei 48-A/2024 (25 Jul 2024); 2026 values per AT Oficio-circulado 40129/2026 (06/01/2026) | Portal das Financas IMT Jovem plus PwC Guia Fiscal 2026 plus ECO | 2026-07-03 | 2027-01-15 | 2 | --tax --finance (PT)`
- `2026-01-01 | tax | OE2026 indexed all IMT brackets up ~2 percent for inflation — HPP exemption threshold 104,261 to 106,346 EUR; top 7.5 percent flat rate now applies above 1,150,853 EUR (was 1,128,287); marginal rates unchanged (2/5/7/8 then 6 and 7.5 flat); AT practical tables per Oficio-circulado 40129/2026 (06/01/2026) | AT Oficio-circulado 40129/2026 plus ECO citing OE2026 proposal plus PwC Guia Fiscal 2026 | 2026-07-03 | 2027-01-15 | 3 | --tax (PT)`
- `2025-02-25 | tax | IFICI (NHR 2.0) regulating Portaria 352/2024-1 amended by Portaria 52-A/2025-1 (DR n.º 39/2025 Supl., Série I, 25 Feb 2025, in force 26 Feb 2025) — purely procedural: adds art. 4/4 routing the inscription request and communication of alterations through the Portal das Finanças (protocol between FCT/AT and the other verifying entities); does NOT change eligible activities or benefits (20 percent flat on qualified PT-source income, foreign-income exemption, 10 years non-renewable, pensions excluded, single-use all unchanged) | DR primary (files.diariodarepublica.pt 1s/2025/02 03901 PDF) plus FCT plus AT Oficio-circulado 20276/2025 | 2026-07-03 | 2027-01-15 | 4 | --visa --tax (PT)`
- `2026-01-01 | work | Salario Minimo Nacional (Continente) raised to 920 EUR per month (from 870) by DL 139/2025, 14 payments (net 818.80 after 11 percent SS); Acores 966 (+5 percent regional rule); Madeira 980 per DLR 1/2026/M de 3 de fevereiro (effects 1 Jan 2026, NOT 968); tripartite accord path 970 in 2027 and 1,020 in 2028 | DGERT plus DL 139/2025 plus DR DLR 1/2026/M plus DECO Proteste | 2026-07-03 | 2027-01-15 | 4 | --work (PT)`
- `2026-05-25 | tax | Non-resident IMT surcharge ENACTED — DL 97/2026 (20 May 2026, authorization Lei 9-A/2026) art. 6 adds CIMT art. 17/10: "a taxa é sempre de 7,5 % na aquisição de prédio urbano ou de fração autónoma de prédio urbano destinado exclusivamente a habitação, não se aplicando qualquer isenção ou redução, sempre que o adquirente seja não residente" (AT consolidated CIMT art. 17, verified 2026-09-17); exceptions: (a) buyer has at ANY earlier time been PT tax resident under CIRS art. 16 (past residence, not current), (b) becomes resident within 2 years (refund), (c) moderate-rent housing lease (rent within the DL 97/2026 art. 2(2)-(3) limits = 2.5 × RMMG 2026 = EUR 2,300/month per OCC Guia Prático Jul 2026, indexable by portaria) signed within 6 months of acquisition and running 36+ months, consecutive or not, within the first 5 years; refund under (b)/(c) = annulment per art. 17(11) via reclamação graciosa filed within 6 months per art. 17(12) + CPPT art. 70(4); AT guidance Ofício Circulado n.º 40131/2026 of 4 Sep 2026 (Subdiretor-geral, Impostos sobre o Património): for spouses in a community-of-property regime the 7.5 percent applies "apenas nos casos em que ambos os cônjuges forem não residentes e nunca tenham sido considerados residentes em território nacional", and in co-ownership each co-owner is tested individually; effective-date conflict RESOLVED — the IMT amendment sits in art. 6 and art. 18 (Produção de efeitos) fixes no date for it, so it took effect on the 5th day after publication = 25 May 2026 (art. 18 defers only the revogação of DL 68/2019 + DL 69/2019, the CIA regime and the RSAA to 1 Sep 2026, the CIRS / EBF changes to 1 Jan 2026, and carries IVA transitional provisions at nos. 5–6) — the 1 Sep reading in some summaries mistakes the CIA/RSAA date for the IMT date; no amendment, Tribunal Constitucional challenge, Provedor request or EC infringement step found from a primary source as of 2026-09-17; VERIFICATION GAP: diariodarepublica.pt is JavaScript-gated, art. 18 text not re-read this pass — corroborated by OCC Guia Prático Pacote Habitação (Jul 2026, p. 78) | DR DL 97/2026 `https://diariodarepublica.pt/dr/detalhe/decreto-lei/97-2026-1124493227` + AT CIMT art. 17 `http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cimt/Pages/cimt17.aspx` + Ofício Circulado 40131/2026 `https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio-circulado-40131-2026.pdf` | 2026-09-17 | 2026-12-16 | 1 | --tax --finance --rental (PT)`

### 🇮🇸 IS

- `2026-04-09 | rental | Heimagisting (Flokkur I, registered with Sýslumaður, annual renewal) — 90-day/calendar-year cap and income ceiling (3. tölul. 4. gr. VSK-laga nr. 50/1988; ISK 2,000,000 per island.is) unchanged, but L. 25/2026 (in force 9 Apr 2026) NARROWS scope: heimagisting only at the individual's lögheimili OR one other owned property OUTSIDE þéttbýli (urban areas), and lets Sýslumaður obtain RSK tax data for enforcement. Commercial-premises rule: L. 43/2024 (in force 23 May 2024) inserted the rule that accommodation inside þéttbýli must be in approved commercial premises, and L. 25/2026 art. 1 re-worded its scope to ótímabundin, rekstrarleyfisskyld (licensed) accommodation; L. 25/2026 art. 5 (brbákv. III) lets rekstrarleyfi for residential housing inside þéttbýli valid on 1 Apr 2026 run to 1 Jan 2032. Unregistered letting = stjórnvaldssekt up to ISK 1,000,000 per breach. PENDING: L. 82/2026 ch. IX amends Act 85/2007 from 1 Jan 2027 — content not read. Former 'post-Reykjanes tightened enforcement' limb WITHDRAWN (unsourced) | Alþingi lagasafn 85/2007 (útg. 157c, 1 Sep 2026) + island.is/heimagisting + Alþingi þskj. 315/156 — https://www.althingi.is/lagas/nuna/2007085.html | 2026-09-24 | 2026-12-23 | 2 | --rental`

### 🇸🇪 SE / 🇫🇮 FI / 🇳🇴 NO

- `2024-01-01 | tax | FI varainsiirtovero (transfer tax) reduced 4% → 3% (real estate) and 2% → 1.5% (housing co-op shares) — amending law in force 1 Jan 2024, rate set by the signing date of the binding deed — 4 % for real-estate transfers before 12 Oct 2023, 3 % from that date (Vero.fi detailed guidance, re-read 2026-09-24); first-time-buyer exemption only for deeds signed before 1 Jan 2024 | Vero.fi | 2026-09-24 | 2026-12-23 | 2 | --tax (FI)`

### 🇬🇧 UK

- `2025-04-06 | tax | Non-dom regime abolished, replaced by 4-yr FIG (Foreign Income & Gains) regime | HMRC — https://www.gov.uk/guidance/check-if-you-can-claim-the-4-year-foreign-income-and-gains-regime | 2026-09-24 | 2026-12-23 | 2 | --tax --visa`
- `2024-10-31 | tax | SDLT higher rates for additional dwellings increased 3% → 5% (applies from 31 Oct 2024; 3% applied 1 Apr 2016 – 30 Oct 2024) | HMRC — https://www.gov.uk/government/publications/rates-and-allowances-stamp-duty-land-tax/stamp-duty-land-tax-rates-31-october-2024-to-31-march-2025 | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2028-04-01 | tax | High Value Council Tax Surcharge ("mansion tax") announced Autumn Budget 2025 — annual owner-paid charge on England homes valued (2026 prices) over 2M GBP; four bands 2,500 / 3,500 / 5,000 / 7,500 GBP, CPI-uprated; VOA targeted valuation exercise 2026; implementation details under consultation, not yet legislated | gov.uk HVCTS consultation — https://www.gov.uk/government/consultations/high-value-council-tax-surcharge/high-value-council-tax-surcharge | 2026-07-03 | 2026-12-01 | 2 | --tax --home-tax (UK)`
- `2027-04-06 | tax | Property income tax rates rise 2pp above main rates (basic 22 / higher 42 / additional 47 percent) for 2027-28 onward; finance-cost relief rises to 22 percent — Autumn Budget 2025 | gov.uk Change to tax rates for property savings and dividend income technical note | 2026-07-03 | 2027-01-01 | 2 | --rental --tax (UK)`
- `2026-05-01 | rental | Renters' Rights Act 2025 main commencement (SI 2026/421 reg 2(a)) — Section 21 no-fault evictions abolished 1 May 2026 (big-bang; existing ASTs converted to assured periodic tenancies); a pre-1-May-2026 s21 notice could found a possession claim only if the claim was issued by the earlier of the time left on the notice or 31 July 2026 — that window CLOSED on 31 Jul 2026 (MHCLG guidance updated 1 Aug 2026: landlords can no longer apply on a pre-1-May s21 or s8 notice; claims issued on or before 31 Jul continue to conclusion); Commencement No. 3 (SI 2026/638) brought local-authority financial penalties for category 1 hazards into force 22 Jun 2026; remaining provisions commence in later phases (MHCLG roadmap) | legislation.gov.uk SI 2026/421 — https://www.legislation.gov.uk/uksi/2026/421/contents/made + MHCLG — https://www.gov.uk/guidance/giving-notice-of-possession-to-tenants-before-1-may-2026 | 2026-09-24 | 2026-12-23 | 1 | --rental (UK)`
- `2026-01-27 | leasehold | Draft Commonhold and Leasehold Reform Bill published for pre-legislative scrutiny (Written Statement HCWS1278); Bill announced in the King's Speech 13 May 2026 but not yet introduced (Parliament Bills API lists no Commonhold bill in the 2026-27 session, read 2026-09-24) — caps existing-lease ground rents at 250 GBP per year falling to a peppercorn after 40 years (govt position restated in MHCLG quid-pro-quo consultation 2 Jul 2026; HCLG Committee asked govt to justify 40 yrs over a 20-yr transition; govt estimate cap in force late 2028 vs Committee view late 2027 possible), commonhold the default tenure for new flats, forfeiture abolished; LAFRA 2024 valuation reforms incl. marriage-value abolition still uncommenced — MHCLG says they come into force only after drafting flaws are fixed in the Bill (JR dismissed High Court 24 Oct 2025; Court of Appeal permission to appeal granted 1 Apr 2026) | House of Commons Library CBP-10653 + MHCLG consultation Quid pro quo leases and the ground rent cap (2 Jul 2026) + HCLG Committee pre-legislative scrutiny report — https://www.gov.uk/government/consultations/quid-pro-quo-leases-and-the-ground-rent-cap/quid-pro-quo-leases-and-the-ground-rent-cap | 2026-09-24 | 2026-12-23 | 2 | --price --tax (UK)`
- `2030-10-01 | rental | MEES PRS England — EPC C by single date 1 Oct 2030 (new and existing tenancies; Warm Homes Plan / DESNZ response 21 Jan 2026); cost cap 10,000 GBP (exemption valid 10 yrs; qualifying spend since 1 Oct 2025 counts); Property Value Adjustment exemption for homes valued under 100k GBP (cap = lower of 10k or 10 pct of value); pre-1 Oct 2029 EPC C (EER) stays compliant until EPC expiry, then Home Energy Model dual-metric standard | gov.uk DESNZ PRS consultation response — https://www.gov.uk/government/consultations/improving-the-energy-performance-of-privately-rented-homes-2025-update | 2026-07-03 | 2026-12-01 | 2 | --rental --risks (UK)`

### 🇮🇪 IE

- `2026-03-01 | rental | RPZ replaced by permanent nationwide rent control. Residential Tenancies (Amendment) Act 2025 extended RPZ nationwide from 20 Jun 2025; from 1 Mar 2026 (Residential Tenancies (Miscellaneous Provisions) Act 2026) all private + student-specific tenancies capped at 2 percent or CPI whichever lower. New-build apartments (construction commenced after 10 Jun 2025) exempt from 2 percent cap, CPI-linked only. New tenancies run 6-year minimum duration; market reset only at new tenancy start (not after no-fault) or end of 6-year cycle. Large landlords (4-plus tenancies or a company) barred from no-fault evictions. | RTB rental-law-changes-from-1-March-2026 + Residential Tenancies (Miscellaneous Provisions) Act 2026 (No. 3 of 2026, enacted 24 Feb 2026, irishstatutebook.ie) + RT(A) Act 2025 (oireachtas.ie bill 2025/35) | 2026-07-03 | 2026-12-01 | 1 | --rental (IE)`
- `2025-10-08 | tax | VAT on sale of completed apartments cut 13.5 to 9 percent, temporary 8 Oct 2025 to 31 Dec 2030 (Budget 2026). Houses stay 13.5 percent. Budget 2026 also announced apartment-construction corporation-tax reliefs (enhanced deduction + cost-rental exemption — per Citizens Information; verify figures at Revenue before citing). | Citizens Information Budget 2026 + Revenue | 2026-07-03 | 2026-12-01 | 2 | --tax --price (IE)`
- `2026-01-01 | tax | LPT 2026-2030 cycle live. Valuation date 1 Nov 2025; base rate 0.0906 percent; bands widened 20 percent; Band 1 to 5 charges 95/235/333/428/523 euro; above 2.1M 0.0906 percent first 1.26M + 0.25 percent to 2.1M + 0.30 percent above; Local Adjustment Factor plus or minus 15 percent. | Revenue.ie LPT valuation bands and rates | 2026-07-03 | 2027-01-01 | 2 | --tax (IE)`
- `2024-11-01 | tax | Vacant Homes Tax raised to 7x base LPT (Finance Act 2024) for chargeable periods from 1 Nov 2024 onward, was 5x (2023-24) and 3x (2022-23). Charged where dwelling occupied under 30 days in the 12-month period; separate from LPT. | Revenue.ie Vacant Homes Tax rate | 2026-07-03 | 2027-01-01 | 2 | --tax (IE)`
- `2024-10-02 | tax | Residential stamp duty bulk-purchase rate raised 10 to 15 percent for 10-plus residential properties (apartments excluded, s.31E SDCA 1999) in 12 months; top marginal residential rate 6 percent above 1.5M; both from instruments executed on or after 2 Oct 2024. Commercial 7.5 percent unchanged since 9 Oct 2019. | Revenue.ie stamp duty rates | 2026-07-03 | 2027-01-01 | 2 | --tax (IE)`
- `2027-01-01 | tax | New Derelict Property Tax (announced Budget 2026; government approved plans Jun 2026) to replace local-authority Derelict Sites Levy (7 percent of market value, widely uncollected). New tax at least 7 percent of market value, self-assessed, Revenue-collected; initial scope 107 urban areas with population over 4,000 (approx 19,000 properties); preliminary derelict-property list to be published 2027; not in force before 2027. | gov.ie Derelict property tax publication + Citizens Information Budget 2026 | 2026-07-03 | 2027-01-01 | 3 | --tax (IE)`
- `2026-01-01 | work | National minimum wage up 65 cent to 14.15 euro per hour from 1 Jan 2026 (was 13.50 in 2025). | gov.ie (DETE) National Minimum Wage increase 1 Jan 2026 | 2026-07-03 | 2027-01-01 | 3 | --work (IE)`
- `2026-01-01 | tax | Mortgage Interest Tax Credit extended to 2026 (tapering); relief on interest increase vs 2022, 2025 max 1,250 euro per property, 2026 max 625 euro per property. Rent Tax Credit (1,000 single / 2,000 joint) extended to end 2028. | Revenue.ie rent-credit (RTC 2022-2028, 1,000/2,000) + Citizens Information Budget 2026 (MITC) | 2026-07-03 | 2027-01-01 | 3 | --tax (IE)`
- `pending — not enacted as of 2026-09-18 | rental | Ireland STR register: the corpus asserted a Short Term Letting and Tourism ACT 2025 and a 20 May 2026 register launch with a 31 Dec 2026 registration deadline. Fáilte Ireland's own STLR page (dateModified 2026-08-27) now states registration is not yet open and will open only once the legislation passes, with no dates and fees unannounced; the Oireachtas bill register for 2025 and 2026 contains no Short-Term Letting / Tourism Bill, so the measure is still a General Scheme (approved 15 Apr 2025). Register scope confirmed as lettings of up to and including 21 nights per unit with a unique STL number. Verified 2026-09-18 | https://www.failteireland.ie/registration-and-grading/short-term-letting-register-(STLR).aspx / https://api.oireachtas.ie/v1/legislation?limit=400&bill_year=2026 | 2026-09-18 | 2026-12-17 | 1 | --rental --permits (IE)`

### 🇯🇪 JE

- `2024-08-01 | rental | Public Health and Safety (Rented Dwellings) (Licensing) (Jersey) Regulations 2023 (R&O.108/2023, made under the Public Health and Safety (Rented Dwellings) (Jersey) Law 2018; the instrument is Regulations, not a 2023 Law) — licence required per rented unit from 1 May 2024; renting without a licence an offence from 1 August 2024 (fine level 3); licence expires 2 years after it commences, fee £61.50 (2026 data, source gov.je toolkit); transitional-period licences expired 30 April 2026 and renew by emailed invitation; licence attaches to the property and transfers on sale (owner must notify within 28 days); short-let / Airbnb units need a licence unless registered as tourist accommodation; Reg 2(2) exemptions amended by L.4/2026 from 6 April 2026 and Reg 7 revoked 1 May 2026 per jerseylaw.je endnotes | gov.je rented-dwellings licensing toolkit `https://www.gov.je/Home/RentingBuying/OtherRentalOptions/pages/renteddwellings.aspx` + jerseylaw.je consolidated R&O.108/2023 `https://www.jerseylaw.je/laws/current/ro_108_2023` — https://www.gov.je/Home/RentingBuying/OtherRentalOptions/pages/renteddwellings.aspx + https://www.jerseylaw.je/laws/current/ro_108_2023 | 2026-09-24 | 2026-12-23 | 2 | --rental --notary (JE)`
- `2026-01-01 | tax | Mandatory independent taxation for all married couples including HVRs (Comptroller of Revenue HVR page explicit) | gov.je/taxesmoney | 2026-09-24 | 2026-12-23 | 2 | --tax --home-tax (JE)`
- `2026-01-01 | tax | 2026 Budget (P.93/2025) ADOPTED — higher rate of Stamp Duty / LTT / EPTT for 2026 reduced to +2pp above standard rate (from +3pp), one-year measure, reverts to +3pp from 2027; enacted position confirmed on the gov.je 2026 budget tax summary | gov.je 2026 budget tax summary + States Assembly P.93/2025 | 2026-07-02 | 2027-01-05 | 2 | --tax --finance (JE)`
- `2026-02-26 (REJECTED — P.19/2026) | visa | HVR (2(1)(e)) statutory cap proposal (15/yr on rolling 5-yr basis = 75 per 5-yr) DEBATED AND REJECTED by States Assembly 26 Feb 2026 — no cap enacted; 15/yr remains a non-binding aspiration. Proposer Dep. Renouf elected unopposed as Minister for Infrastructure 29 Jun 2026 (secondary: ITV News 29 Jun 2026; statesassembly.je member page lists the post from 30 Jun 2026); any post-election review of residential status or HVR numbers — data not publicly available — verify at statesassembly.je (2026 propositions) | States Assembly | 2026-09-24 | 2027-03-23 | 3 | --visa --foreign-buyer (JE)`
- `2025-XX-XX (phased) | tax | Mortgage interest relief phased out post-2025 | Comptroller of Revenue | 2026-08-07 | 2027-02-03 | 3 | --tax --finance (JE)`
- `2025-04-28 | finance | Jersey — Royal Court and Stamp Duties and Fees (Jersey) Amendment Law 2025: Jurat stamps discontinued from 28 Apr 2025, court fees and Public Registry stamp duty paid via the Courts online payment service instead of Treasury Receipts, and Art. 9(2) amended so most court fees are non-refundable (12-month discretionary refund by the Judicial Greffier only); Public Registry contract/obligation registration fee £90; a Stamp Duty ready reckoner applies from 1 Jan 2026; verified 2026-09-18 | https://www.courts.je/judicial-greffe/public-registry/public-registry-services-fees-and-stamp-duty/ + https://www.courts.je/court-fees/ | 2026-09-18 | 2027-03-17 | 3 | --notary (JE)`

### 🇬🇬 GG

- `2025-11-05 | tax | 2% non-PPR Document Duty uplift REPEALED (in force since Nov 2022) — Resolution XXVIII of 5 Nov 2025 approved the Document Duty (Rates) (Amendment) Ordinance, 2025 and the Document Duty (Anti-Avoidance) (Rates) (Amendment) Ordinance, 2025; both repeal section 1A and commence on the day made, so the uplift is gone on ordinary conveyances AND on Anti-Avoidance Duty (corporate-wrapper deals); scope is all non-PPR purchases, not buy-to-let only; transitional refund available for registrations from 7 Oct 2025. Standard ladder UNCHANGED: 2.25% to £300k / 3.50% to £500k / 4.00% to £950k / 4.25% to £1.25M / 4.50% to £2.5M / 5.50% to £5M / 7.00% above £5M (P.2025/121 Table 9) | parliament.gg Resolution XXVIII 5 Nov 2025 + P.2025/121 Budget 2026 report + `https://parliament.gg/parliamentary-business/assets/propositions/P2025-121` | 2026-09-24 | 2026-12-23 | 2 | --tax --finance (GG)`
- `2026-01-01 | tax | Standard Charge rises £40k (level for 2021-2025) → £50k from year-of-charge 2026 — Resolution XXVIII of 5 Nov 2025 endorsed the increase (P.2025/121 proposition 2, "by regulation under" s.5B(2) Income Tax (Guernsey) Law, 1975); gov.gg Monetary Values lists Standard charge 50,000 for 2026 vs 40,000 for 2021-2025 | parliament.gg Resolution XXVIII 5 Nov 2025 `https://parliament.gg/parliamentary-business/assets/resolutions/resolution-xxviii-2025-11-05` + gov.gg Monetary Values `https://www.gov.gg/CHttpHandler.ashx?id=185595&p=0` | 2026-09-24 | 2026-12-23 | 2 | --tax --home-tax (GG)`
- `2025-01-01 | tax | Alderney Property Tax Cap £60k from 1 Jan 2025 (year of arrival + 3 following years, independent basis) for new Alderney residents who paid ≥£50k Document Duty / Transfer Duty / Leasehold Duty on the acquisition, made within 12 months either side of taking up residence, with no Guernsey/Alderney residence in the previous 3 years. The legacy Alderney tax cap it replaces was £50k to 2023 and £65k for 2024 and 2025, and ceased to be available from 31 Dec 2025 (Monetary Values: N/A for 2026) | gov.gg Monetary Values `https://www.gov.gg/CHttpHandler.ashx?id=185595&p=0` + gov.gg guidance note M57 `https://gov.gg/CHttpHandler.ashx?id=199001&p=0` + P.2025/121 §5.9 | 2026-09-24 | 2026-12-23 | 2 | --tax --foreign-buyer (GG-Alderney)`
- `2025-01-01 | tax | TRP 5× charge on derelict glasshouses / derelict glasshouse land / unoccupied domestic + commercial buildings from 1 Jan 2025 (States Voting Records, Annual Budget 2024) + 3.2% 2025 uplift (secondary: Collas Crill); 2026 tariffs published on gov.gg (CHttpHandler id=196847) — e.g. B1.0 Local Market whole unit under 100 units £2.25/unit vs £2.08 in 2025 (+8.2% computed; sampled domestic bands +8.2-8.4%, retail B4.4 +5.0%) | gov.gg TRP tariffs 2025 id=185042 + 2026 id=196847 + statesvoting-records.gov.gg 1163 — https://gov.gg/CHttpHandler.ashx?id=196847&p=0 | 2026-09-24 | 2027-03-23 | 3 | --tax (GG)`
- `2016-XX-XX (active) | visa | Population Management (Guernsey) Law 2016 — 8yrs Established Resident → 14yrs Permanent Resident ladder (10-of-20 retention rule) | gov.gg | 2026-05-27 | 2026-12-01 | 2 | --visa --foreign-buyer (GG)`

### 🇮🇲 IM

- `2023-05-01 | tax | Land, Deeds & Probate Registries Fees & Duties Order 2023 (SD 2023/0077) — tiered Land Registry duty: Owner-Occupier 0/1/2%, Resident Non-Owner 2/2.5%, Non-Resident 4/4.5% (single biggest practical buyer-cost item) | tribunals.gov.im — https://legislation.gov.im/cms/images/LEGISLATION/SUBORDINATE/2023/2023-0077/2023-0077.pdf | 2026-09-24 | 2026-12-23 | 2 | --tax --notary (IM)`
- `2025-04-11 | tax | FERSA (UK-IM customs/VAT revenue-sharing) re-signed; supersedes 2020 agreement; IoM share YE Mar 2025 = £439.2M (86.51% VAT / 13.49% other duties) | treasury.gov.im — https://www.gov.im/about-the-government/departments/the-treasury/final-expenditure-revenue-sharing-arrangements-fersa | 2026-09-24 | 2026-12-23 | 2 | --tax --finance (IM)`

### 🇬🇮 GI

- `2024-12-23 | tax | Stamp Duties Act 2005 as amended by the Stamp Duties (Amendment) Act 2024 (Act 2024-37), consolidated version 23 Dec 2024 (no later amending instrument listed on gibraltarlaws.gov.gi): first/second-time buyers of a single residential dwelling pay 0% on the first £300,000 then 5.5% (£300k-£350k) / 3.5% (£350k-£800k) / 4.5% (above £800k) (£260k to £300k threshold raise effective 11 Jul 2023); s.19B special duty 7.5% payable by the VENDOR, on top of ordinary duty, on resale of a Beach View Terraces or Mons Calpe Mews home within 10 years of the first underlease assignment from Gibraltar Residential Properties Ltd (Land Management Committee may waive for a forced sale or a meritorious upgrade); s.19C exempts the first assignment at Government affordable housing estates prescribed by the Minister; mortgage duty 0.13% on secured sums up to £200,000 / 0.20% above £200,000 | Stamp Duties Act 2005 consolidated 23 Dec 2024 (gibraltarlaws.gov.gi) — https://www.gibraltarlaws.gov.gi/legislations/stamp-duties-act-2005-1262 | 2026-09-24 | 2026-12-23 | 2 | --tax --finance (GI)`
- `2026-07-15 | visa | EU-UK Gibraltar Treaty PROVISIONALLY APPLIED since 15 Jul 2026 (Art. 336; signed + published 14 Jul 2026; ratification pending — Commission submitted it to the European Parliament for consent 14 Jul 2026, EP indicative plenary date 14 Dec 2026 per EPRS; UK CRAG: laid 14 Jul 2026, first 21-sitting-day objection period ends 22 Oct 2026 per Commons Library CBP-10980): land-frontier immigration checks + barriers removed, dual Schengen checks at Gibraltar airport/port (Spanish officials for Schengen integrity), residents exempt EES/ETIAS/wet-stamping; the treaty grants no residence right — Gibraltar's own immigration laws still govern residence (press 148/2026), though residence-permit approval gains an EU-facing coordination step (FCDO summary s.14); domestic residence rules were separately replaced by the Residency Regulations 2026 made under the Treaty on Gibraltar and the European Union Act 2026 (see Residence Criteria entry) | Consilium 01 Apr 2026 + FCDO summary + HMGoG PR 148/234/517/2026 + Commons Library CBP-10980 + EPRS BRI(2026)789376 — https://commonslibrary.parliament.uk/research-briefings/cbp-10980 | 2026-09-24 | 2026-12-23 | 1 | --visa --foreign-buyer --remote (GI)`
- `2026-07-14 | visa | Residence Criteria framework (announced HMGoG PR 466/2026, 17 Jun 2026) now IN FORCE as the Residency Regulations 2026 — Legal Notice 166 of 2026 (Gazette No. 5323, 9 Jul 2026; made under ss.13 + 43(7) of the Treaty on Gibraltar and the European Union Act 2026), in operation 14 Jul 2026: residency tied to genuine economic contribution + regulatory compliance; residence alone does not grant social benefits reserved for Gibraltarian Status. Cat-2 changes separately announced 18 Jun 2026 (HMGoG PR 469/2026): new-applicant minimum net wealth £2M to £5M + application fee £1,233 to £5,000, existing Cat-2 holders grandfathered, a person who does not maintain Cat-2 status loses the right to continue to be resident — amending instrument: Qualifying (Category 2) Individuals (Amendment) Rules 2026, dated 22 Jun 2026 on gibraltarlaws.gov.gi (text not read this pass — verify the £5M / £5,000 figures and commencement there); PR 469/2026 does not mention HEPSS | HMGoG PR 466/2026 + PR 469/2026 + LN 166/2026 (parliament.gi) — https://www.parliament.gi/uploads/contents/papers_laid/2026/Residency%20Regulations%202026.pdf | 2026-09-24 | 2026-12-23 | 1 | --visa (GI)`

### 🇨🇭 CH

- `2029-01-01 (fixed 1 Apr 2026) | tax | Eigenmietwert abolition — vote 28 Sep 2025 (57.7% YES); Federal Council FIXED entry-into-force at 1 Jan 2029 at its 1 Apr 2026 session (2028 no longer possible); cantons may introduce Objektsteuer on Zweitliegenschaften simultaneously; owner-occupied Unterhaltskosten + federal energy deductions drop, Ersterwerberabzug for first-time buyers | admin.ch Medienmitteilung 1 Apr 2026 | 2026-07-03 | 2027-01-01 | 2 | --tax (CH)`
- `2026-04-15 (consultation CLOSED 15 Jul 2026; not enacted) | rental foreign-buyer | Federal Council opened Vernehmlassung to tighten Lex Koller (BewG) — third-country nationals permit-liable for main residences (duty to sell within 2 yrs of moving away), holiday-home purchases restricted, business real estate barred if intended for rent/lease (own-use stays free), new ban on foreign acquisition of listed housing-company shares and regularly-traded real-estate fund/SICAV units; accompanying measure adopted Jan 2025 alongside Federal Council's recommendation to reject the Keine-10-Millionen-Schweiz initiative (that initiative was REJECTED at the 14 Jun 2026 popular vote — 45.2% yes, 8 full cantons yes / 12 no per BFS OGD results; the BewG revision is a separate bill and was not mooted by the vote). Consultation closed on schedule 15 Jul 2026; submissions (Kantone/Parteien/Organisationen) published 27 Jul 2026; Federal Council now evaluating — no Ergebnisbericht or Botschaft yet. Parallel parliamentary track: Aeschi motion 24.3961 (roll back 40 yrs of BewG relaxations along Lex-Friedrich lines; Federal Council proposed rejection 27 Nov 2024) — Nationalrat adopted point 1 on 22 Sep 2026 on the committee-majority proposal (123-54-17 per Tages-Anzeiger, secondary); Curia Vista status now In Kommission des Ständerats | admin.ch Medienmitteilung 15 Apr 2026 + bj.admin.ch Revision Lex Koller (submissions publ. 27 Jul 2026) + BFS OGD vote results 14 Jun 2026 + parlament.ch Curia Vista 24.3961 | 2026-09-24 | 2026-12-23 | 2 | --rental --visa --foreign-buyer (CH)`
- `2028 (earliest; popular vote expected 2026-11-29, per BSV) | tax | Planned VAT increase to part-fund 13th AHV pension — Parliament final vote 19 Jun 2026 (both chambers): standard 8.1 to 8.5 pct, accommodation special rate 3.8 to 4.0 pct, reduced 2.6 pct unchanged; subject to mandatory popular vote; unlikely in force before 2028 | bsv.admin.ch umsetzung-13-ahv-rente (19 Jun 2026) | 2026-07-03 | 2026-12-01 | 3 | --tax (CH)`
- `2026-09-24 | finance | SNB policy rate held at 0 pct (24 Sep 2026 assessment; unchanged since the 18 Jun 2026 hold); sight-deposit discount above threshold unchanged at 0.25 pp — mortgage/SARON base near zero (SARON -0.04 pct on 23 Sep 2026 per snb.ch). NEXT ASSESSMENT 10 Dec 2026 per the SNB event schedule — this entry's revisit is set the day after | snb.ch monetary policy assessment 24 Sep 2026 `https://www.snb.ch/en/publications/communication/press-releases-restricted/pre_20260924` + SNB event schedule `https://www.snb.ch/en/services-events/digital-services/event-schedule` | 2026-09-24 | 2026-12-11 | 3 | --finance (CH)`

### 🇩🇪 DE

- `2025-01-01 | tax | Grundsteuer reform live; BFH held Bundesmodell verfassungskonform (judgments 12 Nov 2025, Az. II R 25/24 + II R 31/24 + II R 3/25, PM 10 Dec 2025) and BW Bodenwertmodell verfassungsgemaess (20 May 2026, II R 26/24 + II R 27/24); Verfassungsbeschwerde vs Bundesmodell PENDING at BVerfG (Az. 1 BvR 472/26, BdSt + Haus & Grund); VG Gelsenkirchen (4 Dec 2025, Az. 5 K 2074/25 u.a.) struck down split Grundsteuer-B Hebesaetze in Bochum/Essen/Dortmund/Gelsenkirchen — not final, appeals to OVG NRW/BVerwG opened | BFH PM 78/25 + VG Gelsenkirchen PM 04.12.2025 + LTO + BDO | 2026-07-03 | 2026-12-01 | 2 | --tax`
- `2026-07-29 | energy | GEG RENAMED Gebäudemodernisierungsgesetz (GModG) and the 65 percent renewable-heating rule ABOLISHED — VERKÜNDET 28 Jul 2026 as BGBl. 2026 I Nr. 226 (Ausfertigung 23 Jul), IN KRAFT 29 Jul 2026 per Art. 9 Abs. 1 ("am Tag nach der Verkündung"); chain: Kabinett 13 May 2026 / BT-Drs. 21/6278 of 8 Jun / 1. Lesung 11 Jun / Bundesrat Stellungnahme 12 Jun (BR-Drs. 292/26) / Beschlussempfehlung BT-Drs. 21/7009 of 8 Jul / BVerfG Organstreit 2 BvE 3/26 dismissed 9 Jul / 2./3. Lesung PASSED 10 Jul 2026 (323:271) / Bundesrat PASSED 10 Jul 2026 (1067. Sitzung TOP 84, Vermittlungsausschuss motion found no majority); the tracker's earlier 1 Nov 2026 in-force target was a conflation with the old GEG § 71 Abs. 8 deadline (30 Jun → 31 Oct 2026 by the act of 22 Jun 2026, BGBl. 2026 I Nr. 191), which was overtaken and deleted before it applied; §§ 71 to 73 GEG deleted ("Die §§ 71 bis 73 werden gestrichen") so the 65 percent rule and its Wärmeplanung-linked 30 Jun 2026 / 30 Jun 2028 dates are GONE not postponed; new § 43 (press label "Biotreppe"; statutory heading: Einbau einer Heizungsanlage, die mit Gas, Heizöl oder Flüssiggas beschickt wird) for gas / oil / LPG heating installed in existing buildings after 29 Jul 2026: at least 10 percent from 1 Jan 2029, 15 percent from 1 Jan 2030, 30 percent from 1 Jan 2035, 60 percent from 1 Jan 2040 of delivered heat from biomethane / bio-oil / biogenic LPG / hydrogen derivatives; separate supplier-side Grüngas-/Grünheizölquote (§ 42a) to be tabled by the federal government by 1 Dec 2026 — STILL DRAFT, unpublished; staged commencements Art. 2 + 7 (EPBD, GEIG) 1 Jan 2027, Art. 3 public zero-emission buildings 1 Jan 2028, Art. 4 all new buildings 1 Jan 2030, evaluation 2030 (§ 9a); short title is GModG, "GMG" appears nowhere in the text; corpus patched 2026-09-18 (de playbook + shared/risks-build-quality.md + shared/esg.md) | BGBl. 2026 I Nr. 226 `https://www.recht.bund.de/bgbl/1/2026/226/VO.html` + gmodg.bund.de + bundesrat.de 1067. Sitzung TOP 84 + bundestag.de textarchiv kw28 | 2026-09-24 | 2026-12-02 | 1 | --risks --tax --esg (DE)`
- `2024-01-01 | subsidy | Heizungstausch/Waermepumpe grant (up to 70%, cap 30k EUR, max 21k EUR per Wohneinheit) administered by KfW programme 458 via Meine-KfW portal, moved from BAFA to KfW in 2024; funding pledged stable to at least 2029 | KfW 458 + Finanztip + ADAC | 2026-07-03 | 2027-01-05 | 3 | --tax`
- `2025-07-23 | rental | Mietpreisbremse extended to 31 Dec 2029, law in force 23 Jul 2025; cap unchanged at max 110% local Mietspiegel for new lets | Bundestag textarchiv kw26 + BMJV + Mieterbund | 2026-07-03 | 2029-01-05 | 3 | --rental`
- `2026-05-20 | rental | EU Reg 2024/1028 STR data-sharing applies from 20 May 2026; German transposition KVDG (Kurzzeitvermietung-Datenaustausch-Gesetz) ENACTED — Bundestag 23 Apr 2026, Bundesrat 8 May 2026, promulgated 18 May 2026 (BGBl. 2026 I Nr. 138); Bundesnetzagentur = single digital entry point platform-Kommune; opt-in regime — listing registration-number duty bites only where the Kommune runs an EU-compliant register | Bundestag textarchiv kw17-2026 + BGBl. 2026 I Nr. 138 + BMWE | 2026-07-03 | 2027-01-05 | 2 | --rental`

### 🇦🇹 AT

- `2024-XX-XX | tax | No foreign-buyer quota exists in Tirol/Salzburg/Vorarlberg — two distinct regimes were conflated. Non-EU/EEA acquisition is an approval regime (grundverkehrsbehördliche Genehmigungspflicht via the Grundverkehrs-Landeskommission; EU/EEA nationals are equated with Austrians), with no quota or percentage cap. The caps that do exist are nationality-neutral second-home caps: Tirol — new Freizeitwohnsitze may not be declared permissible once the Freizeitwohnsitz share exceeds 8 v.H. of total dwellings per the last Gebäude- und Wohnungszählung (§ 13 Abs 5 lit a TROG 2022, consolidated version in force 7 Jul 2026, LGBl 43/2022 as amended by LGBl 51/2026); Salzburg — Zweitwohnung-Beschränkungsgemeinden are communes where non-Hauptwohnsitz dwellings exceed 16 % of the total stock (§ 31 Abs 1 Z 1 ROG 2009, in force 1 Mar 2023, LGBl 95/2022), designated by Landesregierung Verordnung every FIVE years on the five-year arithmetic mean at Stichtag 31 Oct — not annually, and a Gemeinde may apply to have its percentage raised. No tightening verified through Aug 2026: Tirol LGBl 51/2026 (kundgemacht 6 Jul 2026) is a building/energy-law omnibus and Salzburg ROG amendment LGBl 79/2026 (Gesetz vom 8 Jul 2026, kundgemacht 31 Jul 2026) touches only §§ 5 Z 2, 53 Abs 2 Z 11, 60 Abs 1 und 5 and 88 Abs 9 (2026 data, RIS konsolidiertes Landesrecht Tirol/Salzburg + Land Vorarlberg Grundverkehr) | Land governments + `https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=LrSbg&Gesetzesnummer=20000615&Paragraf=31` | 2026-09-24 | 2026-12-23 | 2 | --tax (ownership)`
- `2026-01-01 | rental | Mieten-Wertsicherungsgesetz (MieWeG) via 5. Mietrechtliches Inflationslinderungsgesetz (5. MILG) in force 1 Jan 2026 (Nationalrat 11 Dec 2025) — caps existing contractual Wertsicherungsklauseln only (creates no adjustment right): regulated MRG residential capped 1% (2026) / 2% (2027); from 2028 index-linked residential contracts in multi-unit buildings incl. free-market rents pass on only half of any inflation portion above 3%; adjustment once/yr, earliest 1 April (Richtwert increases eff. 1 May); Ein-/Zweifamilienhäuser + WGG/Genossenschaft (own regime) excluded. Richtwert Wien eff. 1 Apr 2026 = EUR 6.74/m2 (from 6.67) | Parlament Österreich XXVIII SNME 1677 + RIS Gesetzesnummer 20013068 + WKO 5.-MILG note + Arbeiterkammer Mietpreisbremse | 2026-07-03 | 2027-01-15 | 1 | --rental --tax (AT)`
- `2026-06-30 (EXPIRED) | tax | Grundbuch-Eintragungsgebühr Hauptwohnsitz-Befreiung LAPSED — the 1 Jul 2024 to 30 Jun 2026 waiver of the 1.1% Eintragungsgebühr + 1.2% Pfandrechts-Eintragungsgebühr up to EUR 500,000 Bemessungsgrundlage for a primary-residence purchase ended (application had to reach the Grundbuch by 1 Jul 2026); no extension enacted or planned by the federal government (May 2026); standard 1.1% + 1.2% fees apply again | BMJ Befreiung-von-der-Grundbuch-Eintragungsgebuehr page | 2026-09-24 | 2026-12-23 | 1 | --tax (AT)`
- `2025-07-01 | finance | KIM-Verordnung (mortgage-lending caps) expired 30 Jun 2025 — OeNB found no remaining systemic risk so no legal basis to extend; replaced 1 Jul 2025 by the FMA WIK-Rundschreiben (published 26 Jun 2025), a NON-binding supervisory expectation keeping the same three benchmarks: max 90% loan-to-value, max 40% debt-service-to-income, max 35-year term; banks largely retain them in internal risk policy | FMA (fma.gv.at Wohnimmobilienkredite + KIM-V-Ende press release) + OeNB | 2026-07-03 | 2026-12-01 | 2 | --finance (AT)`
- `2025-07-01 | tax | 2025 Budgetbegleitgesetz real-estate package in force 1 Jul 2025 — GrESt share-deal Anteilsvereinigung threshold cut 95% to 75% with observation period extended 5 to 7 years and 3.5% on gemeiner Wert (fair-market value) for share transfers; ImmoESt 30% Umwidmungszuschlag surcharge added for re-zoned properties. Stufentarif Familienverband (0.5/2.0/3.5%) and 3.5% flat GrESt unchanged | BMF Grunderwerbsteuer Steuersatz + USP + DLA Piper/Wolf Theiss FA-2025 reviews | 2026-07-03 | 2026-12-01 | 2 | --tax (AT)`
- `2026-05-20 | rental | EU Reg 2024/1028 (STR data-collection) — no Bundesland applied it at the 20 May 2026 start: BMWET confirms the STR-VO is implemented in no Bundesland ("vorerst"); no national STR registration-number regime; Länder opt in individually (BMWET building the Single Digital Entry Point). WIEN OPT-IN ANNOUNCED (Stadt Wien press release 19 Sep 2026, not yet enacted as of 2026-09-24): a new Wiener Kurzzeitvermietungsregistergesetz (WKVRG), built on the EU regulation, is to be passed by the Wiener Landtag in November 2026 and enter into force 1 Jan 2027 — every host (natural or legal person) listing a dwelling on a platform needs a registration number after a City check; hosts already listing have until the end of Q1 2027, new hosts from 1 Jan 2027; platforms may only list Wien dwellings with a number; fines up to EUR 50,000 per violation, minimum EUR 2,000 for repeat offences; also announced for the turn of the year: conversions into Beherbergungsstätten outside Wohnzonen must keep at least 80 % of regular-floor Nutzfläche residential. Existing Wien rule: temporary short-let of a dwelling without giving up one's residence allowed up to 90 days per calendar year (not available to legal persons); above that, outside Wohnzonen only with an Ausnahmebewilligung under § 129 Abs 1a BO limited to five years, inside Wohnzonen only as a Beherbergungsstätte after an Umwidmung (§ 7a Abs 5 BO) (MA 37 Merkblatt); fines up to EUR 50,000 (§ 135 BO) | BMWET STR-VO page (bmwet.gv.at) + presse.wien.gv.at 2026-09-19 + EUR-Lex 32024R1028 — https://presse.wien.gv.at/presse/2026/09/19/buergermeister-ludwig-wien-ist-vorbild-beim-schutz-von-leistbaren-wohnungen-fuer-die-bevoelkerung | 2026-09-24 | 2026-12-01 | 2 | --rental (AT)`

### 🇳🇱 NL

- `2024-07-01 (points-count duty + municipal enforcement from 2025-01-01) | rental | Affordable Rent Act (Wet betaalbare huur) — WWS points-based maximum rent extended to the mid-segment (up to and including 186 points) and made binding for new contracts signed on or after 1 Jul 2024; landlords must attach a points count to every new contract from 1 Jan 2025, when municipal enforcement also started; affects rental yield | Rijksoverheid 25 Jun 2024 https://www.rijksoverheid.nl/actueel/nieuws/2024/06/25/wet-betaalbare-huur-aangenomen-en-van-kracht-vanaf-1-juli + Kamerstuk 36 496 nr. 73 https://zoek.officielebekendmakingen.nl/kst-36496-73.html | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2026-04-01 | rental | Amsterdam vakantieverhuur 30→15-night cap IN FORCE since 1 Apr 2026 in 8 wijken (7 Centrum + Oude Pijp, Zuid) — Eerste aanwijzingsbesluit 15-nachtencriterium (Gemeenteblad 2026 nr.151001, published 31 Mar 2026), enabled by Huisvestingsverordening Amsterdam 2024 art. 3.7.3(3)/3.9.5(3) + Beleidsregel escalatieladder eff. 1 Jan 2026, adopted by college 24 Mar 2026; 12.5% tourist tax (rate since 2024 per Begroting 2024); permit fee not re-verified — verify leges at amsterdam.nl; escalation to verbodswijken (full ban) possible if liveability worsens | Gemeente Amsterdam (Gemeenteblad 2026 nr.151001) | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2026 transitional → ~2028 structural | tax | Box 3 — tax years 2023–2027 are transition years on the forfaitaire (notional-yield) basis WITH the tegenbewijsregeling (pay tax on actual return if lower than the forfait; refund route live since 1 Jul 2025; 2026 heffingvrij vermogen EUR 59,357 pp / EUR 118,714 with fiscal partner, 36% rate — rijksoverheid.nl; beleggingen forfait 6.00% and savings forfait 1.28% provisional carried from the 2026-08-15 stamp, not re-verified 2026-09-17). The Belastingplan 2027 bill, its 184-page memorie van toelichting and the official 4-page summary, presented on Prinsjesdag 15 Sep 2026, contain NO Box 3 measure (zero occurrences of "werkelijk rendement" in the extracted text; the heffingvrij vermogen appears only in the list of amounts receiving the limited inflation correction) — the rest of the Prinsjesdag package was not searched; the only new primary 2027 item is the green-investment exemption falling to EUR 200 pp (abolished 1 Jan 2028); reported 2027 parameters (heffingvrij vermogen EUR 60,098 pp, beleggingen forfait 6.37%) are est. — Dutch tax trade press 15 Sep 2026, not yet in a government primary. Wet werkelijk rendement (36.748) PASSED the Tweede Kamer 12 Feb 2026; Eerste Kamer final vote DEFERRED at the 30 Jun 2026 plenary (ordevoorstel Lid-Crone, GroenLinks-PvdA) until the plenary treatment of the announced novelle(s); 7 Jul 2026 the senate voted only on the motie-Schalk (SGP, on not objecting to withdrawal — verworpen bij zitten en opstaan, eerstekamer.nl moties_bij key vmnm2y9y4oyv) while the other motions (36748 J = motie-Kroon on a vermogenswinstbelasting, K, L) were aangehouden with the holding-over extended — the bill itself was never put to a vote; later file events = cabinet letter 14 Sep 2026 (EK 36.748, Q: no broadly supported adjustment proposal yet, Senate asked to keep holding the bill, four scenarios incl. withdrawal with a full vermogenswinstbelasting in 2030) and Senate Finance committee 22 Sep 2026 (mondeling overleg with the ministers after the Tweede Kamer's Algemene Financiële Beschouwingen; vervaltermijn of held motions J and K extended); NO novelle introduced as of 17 Sep 2026 (Eerste Kamer file 36.748 shows none — the stronger evidence); the rijksoverheid.nl Box 3 theme page (undated, read 17 Sep 2026) says the bill "blijft de basis voor box 3 vanaf 2028" while a vermogenswinstbelasting is studied; entry into force is by koninklijk besluit with 1 Jan 2028 as the target, so 2028 is contingent — do not assert actual-return is live, do not present 1 Jan 2028 as settled; no Hoge Raad Box 3 judgment after 15 Aug 2026 found on rechtspraak.nl (ECLI:NL:HR:2026:907 massaal-bezwaar-plus is 25 Jun 2026; unconfirmed lead ECLI:NL:HR:2026:1445 of 11 Sep 2026, art. 81 RO — check rechtspraak.nl at the next revisit) | Belastingdienst + Eerste Kamer 36748 `https://www.eerstekamer.nl/wetsvoorstel/36748_wet_werkelijk_rendement_box` + rijksoverheid.nl Belastingplan 2027 (wetsvoorstel-belastingplan-2027.pdf) | 2026-09-17 | 2026-12-16 | 1 | --tax`
- `2028-01-01 (pending) | tax | Wet werkelijk rendement box 3 (wetsvoorstel 36.748) — permanent actual-return capital tax replacing the notional-yield system (vermogensaanwas as the main rule; vermogenswinst taxed on realisation for real estate and start-up shares, with rent and dividend taxed in the year received); passed Tweede Kamer 12 Feb 2026, commencement by koninklijk besluit with 1 Jan 2028 as the reference date. HELD IN THE EERSTE KAMER — plenary debate 30 Jun 2026, final vote suspended (ordevoorstel-Crone, GroenLinks-PvdA) until the announced novelle is treated; motie-Schalk c.s. (no overriding objection if the government withdrew the bill) REJECTED 7 Jul 2026. The novelle the cabinet had announced for Prinsjesdag was NOT tabled: the letter of the minister and staatssecretaris of Finance of 14 Sep 2026 (EK 36.748, Q) states that a proposal able to count on broad parliamentary support cannot yet be reached, asks the Senate to keep holding the bill, and sets out four scenarios without choosing — (1) improvements to the bill from 2028 (carry-back, lower box 3 burden, life-event fixes); (2) the bill from 2028 as an interim step, then a full vermogenswinstbelasting by a separate new bill, possible per 2030 on an ambitious legislative track; (3) WITHDRAW the bill, keep the forfaitaire system with tegenbewijsregeling longer, full vermogenswinstbelasting in 2030; (4) vermogenswinst for all financial instruments from 2028, the rest in 2030. On 22 Sep 2026 the Senate Finance committee discussed the letter and decided to invite the ministers for a mondeling overleg after the Tweede Kamer's Algemene Financiële Beschouwingen; the vervaltermijn of the held motions 36.748 J and K was extended the same day. The 1 Jan 2028 start is NOT secured and withdrawal is one of the cabinet's own scenarios — do not assert actual-return taxation is live, and do not present 1 Jan 2028 as settled | Eerste Kamer 36.748 https://www.eerstekamer.nl/wetsvoorstel/36748_wet_werkelijk_rendement_box + EK brief 14 Sep 2026 https://www.eerstekamer.nl/behandeling/20260914/brief_van_de_minister_en/meta + Belastingdienst (actual return) https://www.belastingdienst.nl/wps/wcm/connect/en/income-in-box-3/content/what-is-my-actual-return + Deloitte NL (Tweede Kamer adoption 12 Feb 2026) | 2026-09-24 | 2026-12-23 | 2 | --tax --home-tax`
- `proposed (Kamerbrief 10 Apr 2025; ontwerpbesluit voorhang in both Kamers 1 Oct 2025, extended to 18 Nov 2025; next Raad van State advice — NOT enacted; caretaker cabinet) | rental | Wet betaalbare huur optimisation package to stem rental sell-off — (1) WOZ-prijsopslag: homes hit by the WOZ-cap (WOZ capped at 33% of WWS points) may charge the pre-cap maximum price at new contracts without leaving regulation, (2) absence of outdoor space no longer a WWS minus (was -5 pts; ~€33/mo at new contracts, ministry estimate), (3) small rijksmonumenten weighted heavier (€40-70/mo at new contracts, ministry estimate), (4) all students eligible for one-time temporary contracts, (5) tijdelijke nieuwbouwopslag middenhuur extended 4 years (added in 2026 Kamerbrief); full Wet betaalbare huur evaluation due H1 2027; Kadaster (per Kamerstuk 36 496 nr. 74): ~29,400 net rental homes uitgepond within existing private stock in 2024, private rental market net -413 homes vs 2023 | [Rijksoverheid 10 Apr 2025 Maatregelen voor behoud middenhuurwoningen](https://www.rijksoverheid.nl/actueel/nieuws/2025/04/10/maatregelen-voor-behoud-middenhuurwoningen) + Eerste Kamer voorhang brief 1 Oct 2025 | 2026-07-03 | 2026-12-01 | 2 | --rental --price (NL)`

### 🇧🇪 BE

- `2025-01-01 | tax | Flanders verkooprecht (registratierechten) — 2% enige eigen woning for authentic deeds from 1 Jan 2025 (down from 3%; approved by Vlaams Parlement 19 Dec 2024); extra reduction for a bescheiden woning EUR 1,867; the 1% energy-renovation reduced rate is not continued from 2025; 12% general rate (other dwellings / building land, since 2022) | Vlaamse Belastingdienst (vlaanderen.be) — https://www.vlaanderen.be/belastingen-en-begroting/vlaamse-belastingen/registratiebelasting/verkooprecht/tarieven-in-het-verkooprecht/het-verkooprecht-bij-de-aankoop-van-de-enige-eigen-woning-overzicht | 2026-09-24 | 2027-03-23 | 3 | --tax`

### 🇩🇰 DK

- `2024-01-01 | tax | New boligskat regime (ejendomsværdiskat + grundskyld) live — 2024 tax computed on a foreløbig (provisional) 2022-vurdering; 2025 tax on a fremskrevet foreløbig 2024-vurdering (the provisional 2022 value indexed to 1 Jan 2024 sale prices); 20 % deducted before tax; the 2020-vurdering governs only the re-calculation (efterregulering) of 2021-2023 tax | Vurderingsstyrelsen (vurderingsportalen.dk/ejerbolig/vurdering/foreloebige-vurderinger/metode) — https://www.vurderingsportalen.dk/ejerbolig/vurdering/foreloebige-vurderinger/metode | 2026-09-24 | 2026-12-23 | 2 | --tax`

### 🇫🇴 FO

- `2021-12-14 | ownership | Løgtingslóg nr. 158 frá 10. desember 2021 um at keypa fastogn í Føroyum (published 13 Dec 2021; in force the day after publication per § 13; logir.fo status Galdandi) — permit-free for persons with fixed residence in FO, persons who previously lived in FO for a cumulative 5 yrs, Danish citizens who lived elsewhere in the Kingdom for a cumulative 5 yrs, and legal persons headquartered in FO (§ 1); all others incl. EU/EEA and non-DK Nordic buyers need a permit from the landsstýrismaður (§ 2), applied for within 6 months of the final agreement (§ 4); no permit needed for inheritance, undivided estate, division of joint property or gifts in direct line (§ 3); refusal or no application triggers an order to sell within 6 months to 1 year (§ 9) | logir.fo — `https://logir.fo/Logtingslog/158-fra-10-12-2021-um-at-keypa-fastogn-i-Foroyum` (responsible authority Løgmansskrivstovan) | 2026-09-24 | 2026-12-23 | 1 | --foreign-buyer --notary (FO)`
- `1948-03-23 (foundational) | ownership | Faroe Islands NOT in EU (Hjemmestyret since 1948; explicit OECD + state.gov re-affirmation) — no EU free-movement override for property acquisition or tax | OECD / state.gov | 2026-05-27 | 2026-12-01 | 2 | --foreign-buyer --tax --visa (FO)`

### 🇬🇱 GL

- `2026-01-01 | ownership | Inatsisartutlov nr. 78 af 21. november 2025 om erhvervelse af adkomst eller brugsret til fast ejendom — eff. 1 Jan 2026 (§ 15 transition); 6 eligibility classes §§ 3-8: Danish citizens, foreign nationals (2-yr residence + 2-yr tax residency), regulated financial institutions, 100%-locally-owned capital companies, licensed sectoral operators, GL associations; § 9 dispensation channel (box909@nanoq.gl) | nalunaarutit.gl | 2026-09-24 | 2026-12-23 | 1 | --foreign-buyer --notary --remote (GL)`
- `2026-XX-XX (pending — deferred to EM2026) | rental | Inatsisartutlov om leje af boliger (Greenland-specific rental law, NOT Danish Lejeloven) — in force remains Landstingsforordning nr. 2 af 12. maj 2005 as consolidated by Selvstyrets lovbekendtgørelse nr. 32/2025, which incorporates amendments through Inatsisartutlov nr. 55 af 25. november 2024 (the earlier lovbekendtgørelse nr. 52 af 17. oktober 2023 is superseded); full-rewrite bill was in public consultation 6 Mar 2026 to høringsfrist 3 Apr 2026 kl. 12.00 (CLOSED), then tabled at FM2026 as punkt 44 where it carries status "Trukket" (withdrawn) on the Inatsisartut punktliste, "efter anmodning fra Naalakkersuisut blevet udsat til EM2026" (Formandskabet dagsordensredegørelse, 13 May 2026); NOT enacted; draft would extend Boligklagenævnet competence to certain disputes in privately-owned rental housing while carrying existing private-landlord rules on rent-setting, maintenance and termination over unchanged (2026 data, sources ina.gl / naalakkersuisut.gl / nalunaarutit.gl) | ina.gl / naalakkersuisut.gl / nalunaarutit.gl + `https://ina.gl/media/cxtbak33/dagsordensredegoerelse_1305_da.pdf` | 2026-08-07 | 2027-02-03 | 3 | --rental (GL)`
- `2010-XX-XX (foundational) | ownership | NO PRIVATE LAND OWNERSHIP in Greenland (govmin.gl Mineral Resources Authority verbatim: "all rights to any use of land is administered by the Government of Greenland"); buyers acquire BUILDING title + arealtildeling (brugsret) only — fundamentally different from any other ISO entry | govmin.gl / Mineral Resources Act 2010 | 2026-05-27 | 2027-01-01 | 4 | --foreign-buyer --notary (GL)`

### 🇨🇿 CZ

- `2024-01-01 | tax | DPH (VAT) reduced rates consolidated 12% / 21%; building-supply VAT changes | Finanční správa | 2026-08-07 | 2027-02-03 | 3 | --tax`

### 🇸🇰 SK

- `2025-01-01 | tax | DPH (VAT) raised 20% → 23% standard; reduced rates restructured | Finančná správa — https://www.financnasprava.sk/sk/pre-media/novinky/archiv-noviniek/detail-novinky/_konsolidacia-dph-ts | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2027-01-01 | other | SK health-insurance market consolidating from three payors to two — Union zdravotná poisťovňa and Dôvera signed a purchase agreement on 14 July 2026, effective once the required institutional approvals and conditions are met; Union's insureds transfer automatically to Dôvera from 1 January 2027 unless they lodge a change-of-insurer application by 30 September, and Union states nothing changes for insureds in the meantime (insurance card, payment account and physician contracts unaffected); the SK playbook's all-payor framing (VšZP / Dôvera / Union) at line 566 needs re-checking once the merger closes — verified 2026-09-18 | https://www.union.sk/otazky-a-odpovede-k-spojeniu-zdravotnych-poistovni-union-a-dovera/ | 2026-09-18 | 2026-12-17 | 2 | --insurance --relocation --exit (SK)`

### 🇸🇮 SI

- `2024-12-23 (NOT ENACTED — proposal stage only) | tax | Davek na stanovanjske nepremičnine (proposed annual tax on second and further homes) NOT ENACTED — it never advanced past the izhodišča the Government confirmed 23 Dec 2024 (1.45% of the GURS posplošena vrednost, first home the owner actually lives in fully exempt, revenue to the state budget; MF collected responses to 25 Jan 2025). It would NOT have replaced NUSZ — MF: "ne gre za predlog nepremičninskega davka, ki bi po svoji vlogi nadomestil trenutno veljavno obremenitev z nadomestilom za uporabo stavbnih zemljišč (NUSZ)" and "predvideva ukinitev davka od premoženja, ne pa tudi NUSZ". As of Aug 2026 no such law exists and BOTH legacy charges remain payable: NUSZ (municipal) and the ZDO davek od premoženja, whose 2026 amounts were valorised by Pravilnik in Uradni list RS 105/25 of 15 Dec 2025 as amended by 109/25 of 22 Dec 2025. FURS: "Če stanovanjska površina stavbe (v kateri ima zavezanec ali njegovi ožji družinski člani stalno prebivališče) meri manj kot 160 m2, se davek ne odmeri" — that relief attaches to the owner's registered permanent home, so a second home or vikend IS assessed. Since ZDavNepr was annulled (US RS U-I-313/13-86 of 21 Mar 2014) Slovenia has lacked a COMPREHENSIVE property tax, not annual property taxation as such — FURS: the annulment "ponovno vzpostavilo prejšnje stanje obdavčitve nepremičnin". The proposing 15th Government (Golob) left office 4 Jun 2026 and the DZ appointed the 16th Government (Janša) the same day on a 2026-2030 coalition agreement — re-verify any successor plan at MF gov.si before quoting a rate | MF gov.si + FURS + PISRS — `https://www.gov.si/novice/2024-12-23-vlada-potrdila-predlog-izhodisc-za-obdavcitev-premozenja-in-razbremenitev-dela` and `https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/davek_od_premozenja` + `https://www.gov.si/novice/2025-01-10-zbiramo-odzive-na-izhodisca-o-davku-na-stanovanjske-nepremicnine` | 2026-09-24 | 2026-12-23 | 2 | --tax`

### 🇦🇱 AL

- `2026-01-01 | tax | One-time property revaluation window — Law 85/2025 "Për rivlerësimin e pasurisë së paluajtshme"; 1 Jan 2026 – 31 Dec 2026; 5% on uplift between previous registered value and market value (newly built residential per Finance Min. Malaj clarification); material for sellers carrying low historical basis | HLB Albania + Albanian Daily News + Balkanweb + RTSH | 2026-05-27 | 2026-12-31 | 2 | --tax --exit --finance`
- `2025-11-17 | macro | EU accession sprint — all 33 chapters opened by 17 Nov 2025 (Clusters 1-6 in 13 months, EC framing); 8th Accession Conference 26 May 2026 confirmed Cluster 1 interim benchmarks met (IBAR; COELA step 21 May 2026), unlocking chapter closure; 9th Accession Conference 14 Jul 2026 provisionally closed the first 3 chapters — 25 science and research, 26 education and culture, 30 external relations — 30 chapters still open (Aug 2026); Tirana targets conclusion by end-2027, EC 2025 Enlargement Communication judges it "on track" subject to reform pace; membership-year talk (2029-2030) is aspirational — no EU-side accession date fixed | Consilium + European Western Balkans + Balkan Insight + `https://enlargement.ec.europa.eu/news/enlargement-albania-and-eu-provisionally-close-negotiations-science-and-research-education-and-2026-07-14_en` | 2026-09-24 | 2026-12-23 | 1 | --macro --finance --price`
- `2026 (delayed) | macro | Vlora International Airport — still NOT operational as of Aug 2026; no commercial flights, works suspended amid the Mabco Constructions vs 2A Group shareholder dispute. MIE Minister Enea Karakaçi press conference 22 May 2026 (infrastruktura.gov.al, primary): airport not yet operational, contract clauses trigger penalties first, then a mitigation plan that may lead either to extension of the concession deadline or to unilateral termination of the concession contract, with the minister expressly refusing to name any completion date. Albanian media (Top Channel, Shqiptarja/Report Tv, ABC News, Gazeta Shqiptare, Balkanweb) reported 4-5 Aug 2026, citing MIE confirmation to journalists, that the ministry has initiated the procedure to terminate the concession — not published on the ministry website as of 2026-08-07; concessionaire Mabco says it received no official notice and warns of international arbitration against Albania. Treat any airport opening date as unconfirmed and do not price airport proximity into a Vlora / Riviera purchase — verify at infrastruktura.gov.al and aac.gov.al | SeeNews + Albanian Daily News + CAPA + Two Continents + `https://www.infrastruktura.gov.al/konference-per-media-e-ministrit-te-infrastruktures-dhe-energjise-enea-karakaci` | 2026-08-07 | 2027-02-03 | 3 | --price --traffic`
- `2024-XX-XX | tax | PIT progressive brackets (Law 29/2023) — 0% up to ALL 600k; 13% ALL 600k-3M; 23% above; flat-rate carve-outs (rental 15%, CGT 15%, dividends 8%) | tatime.gov.al + PwC | 2026-05-27 | 2026-12-01 | 2 | --tax`
- `ongoing | foreign-buyer | Ligji 7980/1995 "Për shitblerjen e trojeve" — apartments OK; agricultural land prohibited (workaround Albanian Sh.p.k. company); construction land 3× rule; 200m coastal buffer | Investropa + Vivaview + Alba Legal | 2026-05-27 | 2027-01-01 | 1 | --visa --tax`
- `2026-12-31 | visa | Strategic Investor Status (Statusi i Investitorit Strategjik) — Law 55/2015, last amended by Law 8/2025 of 30 Jan 2025 (Fletorja Zyrtare 40/2025, Decree 75/25 Feb 2025); application deadline unchanged at 31 Dec 2026 (Art. 36) and no 7th extension planned; tourism route ≥€5M + 80 jobs (assisted procedure, per AIDA), plus a new sector-agnostic route for investments ≥€50M with prior line-ministry approval added by Law 8/2025 (EC Albania Report 2025); €1 state-land for up to 99 yrs; AIDA fast-track; regime winding down — Albania's EU Reform Agenda commits to a unified investment law by Dec 2026 that replaces Law 55/2015, and PM Rama announced repeal at the 9th Accession Conference on 14 Jul 2026 (Albanian media); a separate repeal bill for Law 55/2015 tabled by opposition MP Redi Muçi (Lëvizja Bashkë) was examined by the Kuvend Committee on Natural Resources, Infrastructure and Sustainable Development on 21 Sep 2026, which is awaiting a Council of Ministers opinion on financial and legal consequences (requested with a 30-day window) and did not close the bill (Citizens.al 22 Sep 2026, secondary); Law 55/2015 not repealed as of 2026-09-24 per the press reports read — verify at qbz.gov.al | Oracle Law Global + UNCTAD Investment Laws Navigator + US State 2025 ICS + `https://enlargement.ec.europa.eu/document/download/fe9138b7-90fe-4277-a12c-3a03f6d1957f_en?filename=albania-report-2025.pdf` | 2026-09-24 | 2026-10-22 | 2 | --visa --tax`
- `2023-11-01 | rental | Booking.com Albania VAT/NIPT rule — in force since 1 Nov 2023 under Albanian VAT Law 92/2014 (this entry previously mis-dated it to 2025); accommodation partners who do not supply an Albanian Tax ID (NUIS/NIPT for businesses, personal number for individuals, per the Booking.com FAQ) plus VAT-registration confirmation, date and attestation are charged 20% VAT on Booking.com commission invoices, which Booking.com (itself VAT-registered in Albania) remits to the Albanian tax authorities in full; partners supplying neither Tax ID nor VAT confirmation additionally cannot claim the commission as a deductible expense nor recover input VAT; Tax ID obligatory even for non-VAT-registered hosts; no 2025 amendment found and the 2023 terms are still published as current on partner.booking.com (verified 2026-09-24) | Tiranapost + HLB Albania + `https://partner.booking.com/en-gb/compliance/tax-remittance-management/vat-commission-invoices-albania-faqs` | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `2026-03-11 | rental | Council of Ministers Decision nr. 153 dated 11.3.2026 (Fletorja Zyrtare 2026 nr. 54) — approves the model-type agreement signed between the National Coastal Agency (Agjencia Kombëtare e Bregdetit) and the investor for use of sea, lake and river shores as beach stations (stacione plazhi); adopted under Art. 100 of the Constitution and Art. 29(2) of Law 55/2015, i.e. a strategic-investor coastal-concession template, NOT accommodation-structure certification — beach-station operating conditions and criteria sit in VKM 649 dated 16.10.2024 as amended by VKM 60 dated 28.1.2026 and VKM 346 dated 13.5.2026 (re-verified 2026-08-07) | AlProfit Consult + `https://qbz.gov.al/eli/fz/2026/54` | 2026-08-07 | 2027-02-03 | 3 | --rental`
- `2026-2030 | tax | Property-tax reform phased timeline — end-2026 fiscal cadastre integration; 2026-2027 transition; 2027 nationwide property assessment; 2028 market-based valuations + new rates; 2030 land-tax rollout; target lift property tax 0.3% → 1% of GDP by 2028 | Albanian Times + ALTAX + HLB | 2026-05-27 | 2027-01-01 | 2 | --tax`

### 🇭🇷 HR

- `2023-01-01 | currency | Eurozone accession (HRK → EUR) | ECB | 2026-04-26 | 2027-01-01 | 1 | --currency --tax`
- `2025-01-01 | tax | Porez na nekretnine — annual property tax on second/empty homes implemented | Porezna uprava — https://porezna-uprava.gov.hr/hr/porez-na-nekretnine-4816/4816 | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `ongoing | ownership | 10-yr lock on agricultural land for non-EU buyers | MPGI | 2026-04-26 | 2027-01-01 | 2 | --tax (ownership)`

### 🇬🇷 GR

- `pending (announced at the 90th TIF; specified 2026-09-07) | tax | ANNOUNCED, NOT LEGISLATED — FMA (real-estate transfer tax) rise from 3% to 15% (15.45% with the 3% municipal contribution on the tax, vs 3.09% today) on RESIDENTIAL purchases only (not commercial premises, plots or other property) by buyers who are not Greek, ομογενείς, EU/EEA citizens or long-term residents, i.e. those outside the first-home-exemption beneficiary list (government 90th TIF measures page, section Η); listed in the government table of new measures not yet legislated, revenue €100m/yr from 2027. Intended start 1 Jul 2027 and natural persons only (companies excluded) per FinMin Pierrakakis at the 7 Sep 2026 briefing (news-tier: capital.gr, protothema.gr) — the government page gives no start date; first reports of 1 Jan 2027 are superseded. Open points: citizenship vs tax-residency test (the page uses both wordings), no Golden Visa carve-out named (market bodies seek one for the €250k conversion/heritage tier, news-tier), transitional rule for signed preliminary contracts. No bill identified in public consultation or tabled as of 2026-09-24 (opengov.gr WAF-blocked, not read directly; Hellenic Parliament tabled-bills list shows no MinFin TIF bill) — confirm the enacted text before relying on 15% | government.gov.gr https://www.government.gov.gr/exidikefsi-ton-ikonomikon-metron-pou-anakinose-prothipourgos-stin-90i-deth + AADE FMA page (current 3%) https://www.aade.gr/omogeneis-katoikoi-exoterikoy/kefalaio/forologia-metabibasis-akiniton-fma + capital.gr live 7 Sep 2026 (news-tier) https://www.capital.gr/oikonomia/4014987/live-i-exeidikeusi-ton-metron-tis-deth-apo-to-oikonomiko-epiteleio | 2026-09-24 | 2026-11-15 | 1 | --tax --notary --visa --compare (GR)`
- `ongoing | tax | 7% flat on foreign-source income for foreign pensioners — 15-yr regime, application open | AADE | 2026-04-26 | 2026-12-01 | 2 | --tax (pension regime)`
- `2024-XX-XX | rental | STR registration tightening; AADE Property Number mandatory | AADE | 2026-08-07 | 2027-02-03 | 3 | --rental`
- `2025-01-01 | rental | Climate Resilience Levy raised 1 Jan 2025 (art. 53 L.4389/2016 as amended by art. 24 L.5162/2024, FEK A' 198/05.12.2024) — STR properties (art. 111 L.4446/2016) €8 Apr-Oct / €2 Nov-Mar; STR detached houses (monokatoikies) over 80 m² €15 / €4; licensed tourist furnished villas €15 / €4; licensed tourist furnished residences €8 (under 80 m²) or €15 (80 m² and over) high / €2 / €4 low; charged per day of use and per room or apartment, not per person | AADE (L.5162/2024 FEK A' 198 PDF `https://www.aade.gr/sites/default/files/2025-01/198_5162.pdf`) | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-01-01 | rental | Athens 1st/2nd/3rd Municipal Districts AMA freeze — no first-time STR registrations from 1 Jan 2025 (L.4446/2016 art.111 par.2A); pre-2024-12-31 hosts continue (two-tier market); unlawful STR fine = 50% of STR income, min €20,000. Par.2A (5th sentence, which carried the 31 Dec 2026 end date) re-worded by L.5313/2026 art.5 (ΦΕΚ 102/Α/25-6-2026) — confirm the current end date in the ΦΕΚ text; the same article added par.2B (Thessaloniki A' Municipal Community first-registration freeze 1 Jul–31 Dec 2026) and par.2Γ. PM announced at the 90th TIF (Sep 2026, news-tier) an extension of the Athens + Thessaloniki freezes to 31 Dec 2027 — not in any enacted text read. AMA deletion ENACTED by par.2Γ (L.5313/2026 art.5): a property in the par.2A / 2B zones transferred inter vivos for any cause, onerous or gratuitous (sale, donation, parental transfer), is deleted from the STR register and cannot re-register while the first-registration freeze lasts; the text covers inter-vivos transfers only, so inheritance is outside it (codified text via e-nomothesia.gr — confirm in ΦΕΚ 102/Α/2026; par.2Γ start date not read). STAMA + a 3rd-district owner Council of State annulment petition (Mar 2026) — ruling status not re-checked Sep 2026 | L.5313/2026 art.5 ΦΕΚ 102/Α/25-6-2026 (codified text via e-nomothesia.gr) + L.4446/2016 art.111; ot.gr 7 Sep 2026 (TIF announcement); eKathimerini + news.gtp.gr + BnBNews + Greek City Times — https://www.e-nomothesia.gr/kat-oikonomia/nomos-5313-2026.html | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-10-01 | rental | National STR property standards in force 1 Oct 2025 under Law 5170/2025 Art. 3 (ΦΕΚ Α' 6), for AMA-registered STR per Art. 111 Law 4446/2016; requires civil-liability insurance, electrician safety decl., fire extinguisher, smoke detectors, RCD/escape signage, pest-control + first-aid; via Min. Tourism circular 19231/19.09.2025; fines €5k→€10k→€20k | Greek Ministry of Tourism + AADE | 2026-07-02 | 2027-01-05 | 2 | --rental`
- `2026-08-07 | rental | GAZETTED — Special Spatial Framework for Tourism (EChP-T) enacted by JMD YPEN/DNEP/89997/3071/2026, FEK D' 658/07.08.2026, signed Fri 7 Aug 2026 by Environment Min. Papastavrou + Tourism Min. Kefalogianni (superseding the "NOT signed as of 6 Aug 2026" reading, which was accurate for one more day). DIRECTLY APPLICABLE on gazetting: minimum out-of-plan plot size (artiotita) raised to 16 strem. in category A, 12 in B, 8 in C+D — previously 8 down to 4 by derogation throughout, so category-A plots roughly doubled; complete ban on new constructions and formations 0-25 m from the shoreline (exceptions only for disabled access, ambulance access and specified aigialos legislation); new accommodation restricted to 3-5 star in zones A/B/C and 2-5 star in D; island Groups II (20-250 sq km) and III (under 20 sq km) capped at 100 beds per unit, category-B islands at 350. STR limb still NOT self-executing — the gazetted text sets the framework by which short-term letting "may be" regulated (occupancy conditions, annual duration, geographic prohibition zones, new-supply limits) and does not itself impose any freeze; do NOT assert a live Mykonos/Santorini STR freeze. The "20-30% fewer beds" figure remains news-tier framing and appears in no gazetted text | JMD YPEN/DNEP/89997/3071/2026 (FEK D' 658/07.08.2026) via kodiko.gr `https://www.kodiko.gr/nomothesia/document/1347676/yp.-apofasi-ypen-dnep-89997-3071-2026`; ministry 12-point Q&A via mononews + ERT `https://www.ertnews.gr/eidiseis/poies-allages-fernei-i-kya-tou-eidikou-xorotaksikou-plaisiou-gia-ton-tourismo`; YPEN SSFT page `https://ypen.gov.gr/eidiko-chorotaxiko-plaisio-gia-ton-tourismo/` NOT yet updated past the consultation notice as of 2026-08-15 — confirm the FEK at et.gr before relying on any single figure | 2026-08-15 | 2026-11-15 | 1 | --rental --permits`
- `2024-04-05 | visa | Golden Visa properties acquired under the post-Law-5100/2024 regime may not be short-let or sub-let; breach → residence-permit revocation + €50,000 administrative fine on owners/holders (Law 5100/2024 Art. 64, adding para 7A to Art. 100 of Immigration Code Law 5038/2023). Ministry of Migration Circular 1/2026 (22 Apr 2026, 31 pp., SG K. Papakosta) narrowed scope: banned = lettings under 60 days without services beyond accommodation + bed linen; pre-reform-threshold and transitional-window acquisitions exempt; long-term and hotel-type-with-services leases permitted; sham/cash-back deals referred to AADE + Hellenic AML Authority | varnavas.gr + wfw.com + imidaily.com + high-net-worth-immigration.com | 2026-07-03 | 2026-12-01 | 1 | --visa --rental (GR)`
- `2026-04-01 | labour | Statutory minimum wage raised from €880 to €920 gross/month (+4.55%) by Ministerial Decision 8934/27.3.2026 (ΦΕΚ Β΄ 1759); blue-collar daily wage €39.30 → €41.09; government-stated target €950 by 2027 (news-tier) | ypergasias.gov.gr (primary) + bernitsaslaw.com + mondaq.com | 2026-07-03 | 2027-04-01 | 3 | --work (GR)`
- `2027-01-01 | tax | ENFIA exemption for primary homes in small settlements — LEGISLATED, not merely announced: 50% cut in 2026 and full exemption from 2027 (Law 5246/2025 art. 10, as codified in the Ministry of Finance administrative codification of the Property Tax Code L.5219/2025) for the main residence of GR tax residents in settlements up to 1,500 residents (1,700 in West Macedonia, Evros and the border municipalities of Central Macedonia, East Macedonia-Thrace and Epirus), excluding Attica except the Islands regional unit, taxable value ≤ €400k. ANNOUNCED, NOT YET LEGISLATED: 90th Thessaloniki International Fair (Sept 2026) extension of the 2027 exemption to settlements up to 2,000 residents (2,200 in West Macedonia) — 131 more settlements, ~62,000 more owners per the government measures breakdown; confirm the enacting law before relying on the higher threshold | minfin.gov.gr Property Tax Code codification `https://minfin.gov.gr/wp-content/uploads/2026/05/%CE%94%CE%B9%CE%BF%CE%B9%CE%BA%CE%B7%CF%84%CE%B9%CE%BA%CE%AE-%CE%9A%CF%89%CE%B4%CE%B9%CE%BA%CE%BF%CF%80%CE%BF%CE%AF%CE%B7%CF%83%CE%B7-%CF%84%CE%BF%CF%85-%CE%9A%CF%8E%CE%B4%CE%B9%CE%BA%CE%B1-%CE%A6%CE%BF%CF%81%CE%BF%CE%BB%CE%BF%CE%B3%CE%AF%CE%B1%CF%82-%CE%A0%CE%B5%CF%81%CE%B9%CE%BF%CF%85%CF%83%CE%AF%CE%B1%CF%82-%CE%BD.5219-25-%CE%B5%CF%89%CF%82-%CE%BA%CE%B1%CE%B9-%CF%84%CE%BF%CE%BD-%CE%BD.5264-25.pdf` + government.gov.gr 90th TIF measures `https://www.government.gov.gr/exidikefsi-ton-ikonomikon-metron-pou-anakinose-prothipourgos-stin-90i-deth` + minfin.gov.gr press release on the L.5246/2025 bill | 2026-09-24 | 2026-12-23 | 2 | --tax (GR)`

### 🇭🇺 HU

- `2026-01-01 | rental | Budapest District VI (Terézváros) STR zero-day cap — Decree 26/2024 (X.31), referendum 2-15 Sep 2024 (20.52% turnout, 54% in favor), upheld by Hungarian Supreme Court; STR allowable days/yr = ZERO in force since 1 Jan 2026; enforcement live from Jan 2026 (police + NAV inspections, fines to several million HUF); hotels/guesthouses exempt | Terézváros + hungarytoday.hu | 2026-07-02 | 2027-01-05 | 1 | --rental`
- `2025-09-25 | rental | Budapest District VII (Erzsébetváros) two-stage STR crackdown. Building decree 33/2025 (IX.24, amends 25/2018 XII.21) in force 25 Sept 2025 caps NEW commercial accommodation at 10% of a building's residential floor area, ground-floor only, min room sizes + en-suite bath per room, guesthouses ≥6 rooms; existing permits exempt. THEN decree 46/2025 (XII.10) sets STR usable days/yr to ZERO from 1 Jan 2026 UNLESS a condominium (társasház) agreement exists (then 365) — same zero-day mechanism as District VI, with a condo-consent carve-out; units registered by 31 Dec 2025 must file the társasház agreement by 31 Dec 2026. Budapest-wide STR-registration moratorium runs 1 Jan 2025–31 Dec 2026 | Erzsébetváros decrees 33/2025 (IX.24) + 46/2025 (XII.10) via net.jogtar.hu + Airbnb Hungary Help Center — https://net.jogtar.hu/rendelet?council=erzsebetvaros&dbnum=560&docid=A2500046.07R | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2025-01-01 | rental | Fizetővendéglátó (private-accommodation) itemised flat-rate tax under Szja tv. 57/A. § (4) rose to HUF 150,000 per habitable room per year from 1 Jan 2025 — from HUF 38,400, i.e. +290.6% — but ONLY in settlements whose guest-nights exceeded 2 million in the second year before the tax year; HUF 38,400/room stands everywhere else. NAV publishes that settlement list by 31 January each year and Budapest is the only settlement on it (guest-nights above 2m in both 2023 and 2024). Both rates unchanged for tax year 2026. NOT a 2024 change — NAV's 2024 information booklet (published 5 Jul 2024) still stated a flat HUF 38,400 per room nationwide (2026 data, source NAV info booklet 10 published 2026-02-03 + NAV notice 2025-01-17) | NAV + `https://nav.gov.hu/ado/szja/A_fizetovendeglatokat_erinto_valtozasok` | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`
- `2022-01-01 | other | Hungary: the Magyar Bányászati és Földtani Szolgálat (MBFSZ) ceased as a standalone body — its geological/mining-authority functions passed to the Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) and are carried out by the SZTFH Földtani Szolgálat; SZTFH's own page names MBFSZ / MFGI / ELGI / MÁFI as előd-intézmények. The legacy website mbfsz.gov.hu was switched off separately and is dead; geology and hydrogeology layers are now at map.hugeo.hu and GeoBank requires re-registration on the new portal. Verified 2026-09-18 | https://sztfh.hu/tevekenysegek/foldtani-tevekenyseg | 2026-09-18 | 2027-09-18 | 4 | --risks --mains (HU)`

### 🇪🇪 EE

- `2025-01-01 | tax | Maamaks annual increase limit (per cadastral unit, before exemptions/incentives): 10% or €5 for 2024 → 50% or €20 for 2025; from 2026 set by each local government at 10–100% (€5 floor). Homeowner incentive from 2026 = municipality-set amount €0–1,000 (replaces the 0.15 ha / 2 ha exemption of 2025) | Maksu- ja Tolliamet (emta.ee land tax page) — https://www.emta.ee/en/private-client/taxes-and-payment/other-taxes/land-tax | 2026-09-24 | 2027-03-23 | 3 | --tax`
- `2025-01-01 | tax | Income tax 20% → 22% (touches rental income) | Maksu- ja Tolliamet — https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates | 2026-09-24 | 2026-12-23 | 2 | --tax --rental`
- `2026-05-20 | rental | EU Reg 2024/1028 STR data-collection in force EU-wide 20 May 2026 (registration number + platform data-sharing; local caps stay national). No Estonian national mandatory STR-registration regime confirmed pre-2026; prior Jul-2025 date + Police/Border-Guard 24h guest-report claim unverified. MKM only now proposing clearer Tourism Act rules, targeted 2027-2028; Sep 2026: MKM says it sees no need for new national STR limits despite a European Commission proposal letting local governments restrict STR, and the government is still developing its position (ERR News 2026-09-13, secondary). Tallinn Old Town cap still just proposed (2025-2035 dev plan, not enacted) | EUR-Lex Reg (EU) 2024/1028 + Estonian MKM + ERR News | 2026-09-24 | 2026-12-23 | 2 | --rental`

### 🇱🇹 LT

- `2024-01-01 | tax | Vilnius city tourist tax (turisto rinkliava) raised €1→€2 per person per night for check-ins from 1 Jan 2024 (levied since 1 Jul 2018); stays of 30+ days exempt; Airbnb bookings collected and remitted by the platform | Go Vilnius (govilnius.lt, Vilnius city tourism agency) — https://www.govilnius.lt/aplankykite/suplanuokite-kelione/turisto-rinkliava | 2026-09-24 | 2027-03-23 | 3 | --rental --tax`
- `2025-02-XX | mains | BRELL grid synchronization exit — Baltic states joined Continental European grid | Litgrid | 2026-04-26 | 2027-02-01 | 2 | --mains`
- `2026-01-01 | tax | NTM (Real Estate Tax) made progressive — primary residence threshold + tiered rates | Valstybinė mokesčių inspekcija — https://www.vmi.lt/evmi/nekilnojamojo-turto-mokestis2 | 2026-09-24 | 2026-12-23 | 2 | --tax`

### 🇱🇻 LV

- `2025-01-01 | tax | PIT progressive 25.5% up to EUR 105,300 / 33% above (replacing the 2023-2024 20/23/31 ladder) + 3% additional rate on total annual income above EUR 200,000; capital-gains rate (incl. immovable property) 25.5%, was 20% to 31 Dec 2024 (20% kept in 2025-2027 only for capital-asset deals initiated by 31 Dec 2024 and not completed by then) — rates unchanged for 2026 on the VID rates page (updated 30 Dec 2025) | VID — https://www.vid.gov.lv/en/personal-income-tax-rates | 2026-09-24 | 2026-12-23 | 2 | --tax --rental`
- `ongoing | ownership | RU/BY citizens cannot purchase real estate (sanctions extension) | Saeima | 2026-04-26 | 2027-01-01 | 1 | --tax (ownership)`
- `ongoing | ownership | Compulsory land lease (`dalītais īpašums`) — Riga Soviet-era split-title gotcha | Zemesgrāmata | 2026-04-26 | 2027-01-01 | 1 | --tax (ownership)`

### 🇷🇴 RO

- `2025-08-01 | tax | VAT raised 19% → 21% standard | ANAF | 2026-09-24 | 2026-10-01 | 2 | --tax`
- `2026-01-01 | tax | Local property tax baseline +79.4% (computed: 2,677 / 1,492 = 1.794; statutory taxable value 1,492 → 2,677 lei/m² for concrete/brick residential with utilities, Legea 239/2025); notarial market-study basis (O.G. 16/2022) REPEALED — the Ministerul Finanțelor explanatory memo projects that the mass-valuation IT system could supply values in 2026 for the 2027 tax base (a projection in the memo, not a confirmed switch — verify the 2027 basis at Ministerul Finanțelor / the local primărie); O.U.G. 9/2026 restores age cuts of 15% (50-100 yrs) and 25% (100+ yrs) — 2026 verified | Ministerul Finanțelor + `https://mfinante.gov.ro/static/10/Mfp/transparenta/EMproiectlegeredresareficientizareRP_28082025.pdf` | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `2025-04-03 | other | ANPM abolished by merger — HG nr. 311 of 3 April 2025 created ANMAP (Agentia Nationala pentru Mediu si Arii Protejate) by fusion-by-absorption of ANPM with ANANP and the county environmental protection agencies; county units are now Directii Judetene de Mediu (DJM) on anmap.gov.ro; www.anpm.ro is NXDOMAIN while atlas.anpm.ro still resolves; strategic noise maps move with the DJMs; verified 2026-09-18 | https://anmap.gov.ro/despre-noi/ | 2026-09-18 | 2027-03-18 | 3 | --traffic (RO)`
- `2026-08-11 | cadastre | ANCPI e-Terra was unavailable 11-19 August 2026 and restarted in phases; the payment-link function was reactivated 20 August 2026; ANCPI states its other public platforms - RTI / MyEterra / Registrul proprietarilor / Titluri de proprietate / Geoportal - will be restored etapizat, so geoportal.ancpi.ro and MyEterra cannot be relied on for RO parcel or owner checks right now; verified 2026-09-24 | https://www.ancpi.ro/ | 2026-09-24 | 2026-12-23 | 2 | --title-monitoring --remote (RO)`

### 🇧🇬 BG

- `2026-01-01 | currency | Eurozone accession at 1.95583 (BGN → EUR) | ECB | 2026-04-26 | 2027-01-01 | 1 | --currency --tax`
- `ongoing | ownership | Non-EU citizens cannot own ANY land (only buildings); EU citizens unrestricted post-2014 | Ministry of Justice | 2026-04-26 | 2027-01-01 | 1 | --tax (ownership)`

### 🇱🇺 LU

- `2025-07-01 | tax | Bëllegen Akt €40k credit per person made PERMANENT | AED | 2026-04-26 | 2027-01-01 | 2 | --tax`
- `2030-01-01 (pending) | tax | IFON (impôt foncier) phased reform — replacing current 1941-vintage values | AED + ACT | 2026-04-26 | 2026-12-01 | 2 | --tax`

### 🇲🇨 MC

- `2024-XX-XX | visa | Monaco citizen portal renamed `service-public-particuliers.gouv.mc` → `monservicepublic.gouv.mc`; all sub-domain content (residence applications, Étrangers/Vivre-en-Principauté/Conditions-de-residence flows, online forms) migrated; 301 redirects confirmed via WebFetch but the deep-link tree restructured — verify current path before citing | Gouvernement Monaco | 2026-05-27 | 2027-12-31 | 4 | --visa --relocation (MC)`
- `2020-03-12 | other | Monaco — electronic-communications regulation (spectrum, numbering, the .mc domain, satellite positions, operator authorisation and control) sits with the Direction des Plateformes et des Ressources Numériques (DPRN), created by Ordonnance Souveraine n° 7.997 du 12 mars 2020 and modified by O.S. n° 8.809 du 2 août 2021 (Bureau des Affaires Spatiales); dce.gouv.mc is NXDOMAIN and the DPRN page does not name the DCE as predecessor. No Starlink licence date is published for Monaco. Verified 2026-09-18 | https://monservicepublic.gouv.mc/annuaire-des-services-administratifs/ministere-d-etat/secretariat-general-du-gouvernement/direction-des-plateformes-et-des-ressources-numeriques | 2026-09-18 | 2027-09-18 | 4 | --connectivity (MC)`

### 🇨🇾 CY

- `2026-01-01 | tax | Comprehensive Tax Reform in force 1 Jan 2026 — CGT lifetime exemptions raised: general disposal €17,086 → €30,000; agricultural land disposed of by a farmer €25,629 → €50,000; principal residence €85,430 → €150,000; overall lifetime cap €85,430 → €150,000. CGT uplifts enacted by Amending Law 242(I)/2025 (ο περί Φορολογίας Κεφαλαιουχικών Κερδών (Τροποποιητικός) (Αρ. 3) Νόμος του 2025), Official Gazette Αρ. 5070 of 31 Dec 2025 — a CGT instrument only, not the SDC one. SDC on rental income abolished (secondary: KPMG Cyprus Tax Reform analysis Feb 2026 / PwC Cyprus — the SDC amending law was not read at primary level; verify at Cyprus Tax Department) (2026 data, source Cyprus Tax Department + CyLaw) | Ministry of Finance + `https://www.gov.cy/mof-tax/documents/kefalaioychika-kerdi/` + CyLaw `https://www.cylaw.org/nomoi/arith/2025_1_242.pdf` | 2026-09-24 | 2026-12-23 | 1 | --tax --rental`
- `2025-07-04 | ownership | Trapped Buyers — Transfer and Mortgage of Immovable Property (Amendment) Law N.110(I)/2025 (Official Gazette Παρ. Ι(Ι) Αρ. 5045, 4 Jul 2025) rebuilt the Part VIB (arts 44ΙΗ-44ΚΖ, Law 9/1965) trapped-buyer transfer route after Civil Appeal 285/2018 (20 Jun 2024) held arts 44ΙΘ-44ΚΒ unconstitutional (Const. Arts 23 + 26). Scope: sale contract deposited at the District Lands Office by 31 Dec 2014, or concluded by then and deposited under a court order applied for by 31 Dec 2024; a separate title deed must exist. Prior encumbrances now need the chargeholder's written consent — or, price fully paid, a court order (application within 45 days of refusal) that consent is refused abusively and unjustifiably. Pre-law applications proceed only if the title deed issues within 2 yrs 8 months of commencement. | Law 110(I)/2025 text (cylaw.org/nomoi/arith/2025_1_110.pdf) + DLS — http://www.cylaw.org/nomoi/arith/2025_1_110.pdf | 2026-09-24 | 2026-12-23 | 2 | --tax (ownership)`

### 🇲🇹 MT

- `2025-04-29 | visa | MEIN (Investor Citizenship) ENDED by ECJ Case C-181/23 | ECJ + Identità — https://curia.europa.eu/site/upload/docs/application/pdf/2025-04/cp250052en.pdf | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2025-2035 | cadastre | LRA reform target — full compulsory registration phase-in | Land Registration Agency | 2026-04-26 | 2027-01-01 | 3 | --tax (cadastre) --mains`

### 🇧🇭 BH

- `2024-05-01 | rental | Tourist accommodation fee BHD 3 per room per day on hotel accommodation, effective 1 May 2024, collected quarterly by BTEA; separate 5 % tourism levy on hotels and tourist restaurants. Rate, date and collection per secondary sources only (KPMG / Gulf News / Skift / AGBI); no Ministry of Tourism or BTEA decision text located — verify at BTEA | KPMG Bahrain GCC Tax News May 2024 + BTEA (secondary) | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`

### 🇨🇦 CA

- `2027-01-01 (pending end) | ownership | Foreign-buyer Prohibition Act extended; its repeal (S.C. 2022, c. 10, s. 236 — shown as not yet in force on Justice Laws, modified 2026-09-22) takes effect 1 Jan 2027 | Justice Laws (S.C. 2022, c. 10, s. 236-237 as amended by S.C. 2024, c. 17, s. 149) — https://laws-lois.justice.gc.ca/eng/acts/P-25.2/FullText.html | 2026-09-24 | 2026-12-23 | 1 | --tax (ownership)`

### 🇦🇺 AU

- `2025-04-01 → 2029-06-30 | ownership | Established-homes ban on foreign purchase EXTENDED in 2026-27 Federal Budget from original 31 Mar 2027 sunset to 30 Jun 2029 (implemented via FIRB screening policy; ATO operative guidance already states the 2029 window); limited exceptions unchanged in kind — housing-supply-increasing investments; existing exemptions preserved incl. PR, NZ citizens, and joint-tenant purchases with an AU-citizen / PR / NZ-citizen spouse | ATO + foreigninvestment.gov.au | 2026-07-03 | 2027-01-05 | 1 | --tax (ownership)`
- `2024-07-31 | visa | SIV (Significant Investor Visa) closed | Home Affairs — https://immi.homeaffairs.gov.au/visas/getting-a-visa/visa-listing/business-innovation-and-investment-188/significant-investor-stream | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2025-01-01 | rental | VIC Short Stay Levy 7.5% on total booking fee for stays <28 days; principal-residence + hotels exempt; 25% of revenue to regional VIC for social/affordable housing | State Revenue Office VIC — https://www.sro.vic.gov.au/owning-property/short-stay-levy/understanding-short-stay-levy | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `ongoing | rental | NSW STRA Code of Conduct (mandatory since 18 Dec 2020, administered by the Commissioner for Fair Trading) — STRA Register $65 per new registration + $25 annual renewal; 180-day non-hosted cap under the exempt development pathway in Greater Sydney (Eastern Harbour / Central River / Western Parkland cities) plus Ballina, parts of Clarence Valley and parts of Muswellbrook; Code breaches are offence (s 54C) and civil-penalty (s 54D) provisions of the Fair Trading Act 1987 — maximum penalty amounts: data not publicly available on the pages read — verify at legislation.nsw.gov.au (Fair Trading Act 1987 ss 54C-54D) | NSW Planning + Fair Trading — https://www.planning.nsw.gov.au/policy-and-legislation/housing/short-term-rental-accommodation | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2024-09-23 | rental | NSW Byron Shire 60-day non-hosted cap (most LGA), via Housing SEPP; max 12-mo transition period complete Sep 2025 — cap now fully in force; 365-day mapped precincts only in Byron Bay Town Centre + Brunswick Heads carve-outs; hosted STRA unaffected (365 days) | NSW Planning | 2026-07-02 | 2027-01-05 | 1 | --rental`
- `2026-07-01 | tax | FIRB residential application fees re-indexed for FY2026-27 (fees update each 1 Jul; FY26-27 schedule applies to applications 1 Jul 2026 - 30 Jun 2027); FY25-26 reference points: new-dwelling/vacant-land application ~$15,100 per $1M-of-consideration tier, property-developer New/near-new dwelling exemption-certificate initial fee $65,200; FY26-27 amounts in Schedule of Fees PDF on FIRB fees page — verify there; annual vacancy fee 2x application fee (unchanged) | foreigninvestment.gov.au Fees page (updated 1 Jul 2026) + ATO residential fees page | 2026-07-03 | 2027-07-01 | 3 | --tax`
- `2025-01-01 | tax | NSW surcharge purchaser duty raised 8% to 9% for foreign persons (surcharge land tax also applies); rate continues in 2026, no 2026-27-Budget change | Revenue NSW | 2026-07-03 | 2027-01-05 | 2 | --tax`

### 🇳🇿 NZ

- `2018-10-22 | ownership | Overseas Investment Amendment Act — permanent ban on foreign purchase of existing residential | LINZ | 2026-04-26 | 2027-01-01 | 1 | --tax (ownership)`
- `2024-07-01 | tax | Bright-line test reduced 10 yr → 2 yr | IRD | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2024-04-01 | rental | Marketplace GST 15% collected by the online marketplace (IRD examples: Airbnb / Bookabach / Holiday Homes) on all short-stays booked through it, including hosts below the NZD 60k GST-registration threshold; 8.5% flat-rate credit passed on to non-GST-registered hosts; where a listing intermediary (property manager / agent) lists the property it administers the flat-rate credit instead; large GST-registered accommodation owners may opt out of the marketplace rules | IRD `https://www.ird.govt.nz/sharing-economy/sellers-of-listed-services/short-stay-accommodation` | 2026-09-24 | 2026-12-23 | 1 | --rental --tax`
- `ongoing | rental | Auckland APTR NOT reinstated for 2026/2027 and suspended since 2020 — the live cost is a graduated general-rates + CATTR business uplift on peer-to-peer STR, nights counted 1 Jul-30 Jun: up to 28 nights stays residential; 29-135 rated 75% residential / 25% business; 136-180 rated 50/50; more than 180 rated fully business; declare before 1 Jul to land on the first instalment bill, remove the listing before 30 Jun to stay residential; Supreme Court upheld the original 2017/18-2018/19 APTR on 12 May 2023 [2023] NZSC 53 | Auckland Council + `https://www.aucklandcouncil.govt.nz/en/property-rates-valuations/accommodation-provider-targeted-rate.html` + Supreme Court `https://www.courtsofnz.govt.nz/assets/cases/2023/2023-NZSC-53.pdf` | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`
- `ongoing | rental | Queenstown Lakes District STVA — CORRECTION, the flat "25% rates uplift" is wrong: QLDC publishes TWO bands — "Operating under 180 days means your property will be rated as Mixed Use increasing your rates payments by 25-35%" and "Operating between 181 to 365 days means your property will be rated as Accommodation increasing your rates payments by 50-80%"; a Homestay is Mixed Use at 25-35%; rating changes take effect only from the next rating year "beginning 1st July". De-minimis is CUMULATIVE AVAILABILITY, not one block — rates are unaffected "unless you only make your property available for short-term visitors for up to 28 days", and "These 28 days can include multiple stays by different guests and refers to the total length of time the property is available to be rented" (the Mar-2024 QLDC factsheet's "once a year for a single period of up to 28 consecutive days" is same-issuer but older — superseded by the live page). The 90-night cap is ZONE-SPECIFIC, not district-wide: verified verbatim only for Lower Density Suburban Residential std 7.5.18.1 "The total nights of occupation by paying guests on a site do not exceed a cumulative total of 90 nights per annum from the date of initial registration" and the same 90 in ch.8 Medium Density Residential (PDP Decisions Version Jun 2023); QLDC publishes a separate standards sheet per zone and states the rules "will depend on which District Plan Zone your property lies within" — never assume 90 without checking the parcel's zone. Registration is mandatory and "if you wish to operate beyond the permitted standards for your zone, then a resource consent will be required from QLDC before operating". This entry deliberately states NO activity status above the cap — not re-verified in the current Jun-2023 Decisions chapter this pass, so read the non-compliance status column of the parcel's own zone chapter on QLDC ePlan rather than assuming any Controlled or Restricted-Discretionary or Non-Complying ladder | QLDC live STVA page `https://www.qldc.govt.nz/services/rates-property/short-term-visitor-accommodation` + PDP ch.7 Decisions Version Jun 2023 `https://www.qldc.govt.nz/media/k5yjp1kf/pdp-chapter-07-lower-density-suburban-residential-jun-2023.pdf` | 2026-09-24 | 2026-12-23 | 1 | --rental`

### 🇲🇽 MX

- `ongoing | ownership | Fideicomiso (bank trust) required within 50 km coast / 100 km border for foreign buyers | SRE | 2026-04-26 | 2027-01-01 | 1 | --tax (ownership)`
- `2024-04-04 | rental | CDMX Tourism Law Reform (Gaceta 4 Apr 2024, not 2022) + Reglamento 25 Sep / Oct 2024: 50% ANNUAL OCCUPANCY CAP (Art 61 Sexies) on platform STR — non-renewal of registro + 1-yr re-registration bar if exceeded; social-housing (Art 36 Bis Ley de Vivienda) + post-2017 quake reconstruction (Art 22) barred from STR. UPDATE 2026: Registro Digital Obligatorio for platforms + hosts opened 21 May 2026 with a 30-day plazo (Jefatura de Gobierno CDMX; additions to the Reglamento announced for a Gaceta Oficial CDMX aviso of 22 May 2026, pre-World Cup) — the original ~20-21 Jun 2026 cutoff is SUPERSEDED: on 19 Aug 2026 Gobierno CDMX extended the host-registration deadline to December 2026 (secondary — La Jornada 19 Aug 2026 + Gobierno CDMX social post, not fetched from a primary page; exact cutoff date data not publicly available — verify at estanciaeventual.cdmx.gob.mx / Sectur CDMX); 50% cap itself contested — Airbnb + host amparos, suspensión definitiva in some cases so cap not applied pending trials (El País 9 Jul 2025; amparo status not re-verified 2026-09) | Congreso CDMX + Gaceta Oficial CDMX + Jefatura de Gobierno CDMX + El País + La Jornada (secondary) | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2022-12-23 | rental | CORRECTION - Q-Roo levies TWO distinct charges the standing row conflates, and the "(eff 2025)" framing is wrong. ISH art. 8 para 1 applies 5% to the services in arts. 4 and 9; para 2 carves out the art. 4 fr. V supuestos ("Departamento, casas y villas particulares, total o parcialmente") at 6%, computed by whoever collects the consideration, "ya sea el Anfitrion o la plataforma tecnologica o digital" - both platform-tied, because art. 2 fr. I defines ANFITRION as a host letting "a traves de una plataforma tecnologica o digital". Enacted by Decreto 030, POE 23-12-2022; that decree's own transitorio puts art. 8 in force 1 Apr 2023 (rest of decree 1 Jan 2023) - NOT 2025. The ISH was re-consolidated at POE 16-12-2025 (Decreto 189) and art. 8 is UNCHANGED there, still stamped "Articulo reformado POE 23-12-2022", so the 5%/6% split stands as at 2026-09-24. VISITAX is NOT "$5 USD per visitor": Ley de Derechos art. 51-Octies charges foreign visitors 2.50 UMA on entry, exempting those entering by the southern border, and carries no reform stamp later than its POE 23-12-2022 addition in the POE 18-12-2025 consolidation. The five-dollar charge is a SEPARATE art. 51-Nonies derecho on cruise passengers only (added POE 21-12-2023, collected and withheld by the naviera at ticket purchase, crew exempt, charged only on the first port of call), and paying it credits against the 51-Octies derecho. Peso equivalent of 2.50 UMA NOT asserted - published 2026 figures conflict and no primary peso amount exists; data not publicly available - verify at SATQ | Congreso del Estado de Quintana Roo - Ley de Derechos consolidation POE 18-12-2025 `https://documentos.congresoqroo.gob.mx/leyes/L195-XVIII-20251218-L1820251216196-Ley-de-Derechos.pdf` + Ley del Impuesto al Hospedaje consolidation POE 16-12-2025 `https://documentos.congresoqroo.gob.mx/leyes/L187-XVIII-20251216-L1820251216189-Ley-del-Impuesto-al-Hospedaje.pdf` | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`

### 🇧🇷 BR

- `2026-XX-XX (in flight) | cadastre | CIB (Cadastro Imobiliário Brasileiro — national single property ID, 7 alphanumeric chars + check digit, the "CPF dos imóveis") IN FORCE from Jan 2026 for federal administration, notarial/registry services and state capitals + DF (LC 214/2025 art. 266 I, 12-month deadline); state administration + all remaining municipalities from Jan 2027 (art. 266 II, 24 months). Inscription mandatory for all urban and rural properties and BICE (art. 265), but per Receita Federal FAQ only urban properties in capitals/DF are obliged during 2026, other municipalities from Jan 2027; all rural properties must already hold a CIB (via CNIR/Cafir). Does NOT replace the Cartórios — RFB states deeds, land registration and certificate issuance stay with the cartórios and cadastre upkeep stays with prefeituras (urban) / INCRA (rural); cartórios and municipalities must merely carry the CIB code in their documents. Instruments: IN RFB 2.030/2021 (institutes CIB), Decreto 11.208/2022 (Sinter), IN RFB 2.275/2025 (notarial/registry adoption). 2026 data, source Receita Federal + Planalto | Ministério da Fazenda + Receita + `https://www.gov.br/receitafederal/pt-br/acesso-a-informacao/perguntas-frequentes/cadastros/cib` | 2026-08-07 | 2027-02-03 | 3 | --tax (cadastre)`
- `2023-12-20 (promulgated; staged 2026-2033) | tax | Tributary Reform Constitutional Amendment 132/2023 — CBS (federal) replaces PIS/Cofins from 2027 and IBS (state+municipal) replaces ICMS/ISS; 2026 test year at CBS 0.9% + IBS 0.1% state rate (offset against PIS/Cofins); ICMS/ISS rates cut to 9/10 (2029), 8/10 (2030), 7/10 (2031), 6/10 (2032) of statutory rates and extinct from 2033; IPI zeroed from 2027 except Zona Franca de Manaus goods; new selective tax (CF art. 153 VIII, goods harmful to health or environment) charged from 2027 | Planalto EC 132/2023 — https://www.planalto.gov.br/ccivil_03/constituicao/emendas/emc/emc132.htm + Receita Federal | 2026-09-24 | 2026-12-23 | 1 | --tax`

### 🇦🇷 AR

- `2024-XX-XX | tax | Bienes Personales — Ley 27.743 art. 63 (B.O. 08/07/2024) rewrote art. 25 of Ley 23.966: single scale over Argentine + foreign assets, top bracket dropped each year — FY2023 0.50–1.50%, FY2024 0.50–1.25%, FY2025 0.50–1.00%, FY2026 0.50–0.75%, flat 0.25% from FY2027 | AFIP + `https://biblioteca.afip.gob.ar/dcp/LEY_C_027743_2024_06_27` | 2026-09-24 | 2026-12-23 | 2 | --tax`

### 🇨🇷 CR / 🇵🇦 PA

- `ongoing | tax | Both territorial-ish for non-resident foreign-source; PA Pensionado $1,000/mo lifetime requirement | DGI CR / DGI PA | 2026-04-26 | 2027-01-01 | 2 | --tax (pension regime)`

### 🇲🇪 ME

- `2024-01-01 | tax | RETT made progressive (replacing flat 3%) with MARGINAL bands: 3% up to EUR 150k / EUR 4,500 + 5% on the part above EUR 150k / EUR 22,000 + 6% on the part above EUR 500k (effective rate 4.4% at EUR 500k, not a 5% or 6% slab) — the 3% and EUR 4,500 + 5% mechanics appear in the Government bill of 10 Feb 2023 on gov.me; the enacted 6% band and the 1 Jan 2024 application date are confirmed this pass only by secondary agency quotes of art. 11 — data not publicly available at primary level here, verify at Službeni list CG / Poreska uprava | gov.me bill 54004435 (Feb 2023) + secondary (agency quotes of art. 11) — https://www.gov.me/en/documents/54004435-2137-4265-ab86-715ddf294cb0 | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `2025-01-01 | tax | VAT restructure — new 15% reduced bracket added (hotels/restaurants/books); 21% standard unchanged; 7% essentials-only; 0% export | KPMG ME Tax Alert Oct 2024 + Eurofast Tax Card 2025 | 2026-09-24 | 2026-12-23 | 2 | --tax --rental`
- `2024-10-01 | tax | Europe Now 2 — employee pension-and-disability contribution 15% → 10%; employer pension-and-disability contribution eliminated (was 5.5%); minimum wage €600 (low-qualification) / €800 (high-qualification) in force since 1 Oct 2024. PENDING: the Government session of 17 Sep 2026 adopted a set of laws for the "Euro model" wage programme, to apply from January 2027 — minimum NET wage €1,000 (basic or lower education) / €1,250 (secondary education) / €1,400 (higher education) plus a further cut in the tax burden on labour (contribution details not published in the announcement); parliamentary adoption not confirmed this pass — verify at skupstina.me | China-CEE Institute briefing + Government of Montenegro (gov.me 17 Sep 2026) + PwC Tax Summaries ME (secondary) — https://www.gov.me/clanak/spajic-najavio-euro-model-od-januara-novi-rast-zarada-minimalne-od-1000-do-1400-eura | 2026-09-24 | 2026-12-23 | 2 | --rental --work`
- `2026-01-17 | visa | Investor residency — amendments to Zakon o strancima (Sl. list CG 003/26, publ. 9 Jan 2026) adopted Parliament 31 Dec 2025, in force 17 Jan 2026; €150k min tax-assessed property value (Art 56 transfer-tax base, not purchase price; EU/EEA/CH exempt); 50% min ownership share; 1-yr renewable temp → permanent at 5 yrs → citizenship at 10 yrs; pre-17-Jan-2026 property residents grandfathered | Sl. list CG 003/26 + IMI Daily | 2026-07-02 | 2027-01-05 | 1 | --visa`

### 🇲🇰 MK

- `ongoing | tax | Real-estate capital gains taxed at the flat 10% PIT rate (NOT 15% — 15% applies only to gambling winnings, PIT Law Art. 11). Base = sale price − purchase price (Art. 60(1)); 10% normed costs recognised only for property the seller lived in ≥1 yr before sale (Art. 60(2)); seller may claim documented actual investment costs instead (Art. 60(3)); est. 9% of gain where the 10% normed cost applies (10% × 90%), else 10% of the gain less any documented costs. Exempt (Art. 63): lived-in ≥1 yr AND sold after 3 yrs from acquisition, OR sold after 5 yrs, OR acquired by first-order inheritance | UJP — Zakon za danokot na licen dohod (consolidated to Sl. vesnik 274/2022, in force 01.01.2023) — https://www.ujp.gov.mk/files/attachment/0000/1466/ZAKON_ZA_DANOKOT_NA_LICEN_DOHOD_-_Azuriran_so_Sl.vesnik____274___od_20.12.2022.pdf | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `2025-12-XX | tax | 5% VAT first-sale residential extended to 31 December 2028 (was sunsetting 31 Dec 2025); applies within 5 yrs of construction; mixed-use proportional | Parliament amendment to Zakon za DDV + KPMG TaxNewsFlash Jan 2026 + VATupdate 27 Dec 2025 — https://finance.gov.mk/mk-MK/odnosi-so-javnost/novosti/mf-prodolzuva-primenata-na-povlastenata-stapka-na-ddv-od-5-na-novoizgradeni-stanovi-do-krajot-na-2028-godina | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `ongoing | tax | Danok na promet (transfer tax) statutorily owed by SELLER per finance.gov.mk — buyer-pays clause must be EXPLICIT in the dogovor or seller pays; default-silent contracts can swing 2–4% (~€2–4k on €100k flat) | finance.gov.mk — https://www.ujp.gov.mk/files/attachment/0000/0020/Zakon_za_danocite_na_imot_84_2012__od_04.07.2012.pdf | 2026-09-24 | 2026-12-23 | 2 | --tax`

### 🇧🇦 BA

- `ongoing | cadastre | Dual-entity (FBiH / RS-entity / Brčko) — different cadastres + tax regimes | Entity-level authorities | 2026-04-26 | 2027-01-01 | 1 | --tax --mains`
- `2024-10-22 | tax | BiH state-level VAT refund for first new-build home is IN FORCE and claimable since 8 Jul 2026 — art. 54a ZPDV adopted by Predstavnički dom 3 Dec 2024 and Dom naroda 2 Apr 2025 (Sl. glasnik BiH 20/25) but self-suspended until its rulebook landed; UINO rulebook art. 105a published 30 Jun 2026 (Sl. glasnik BiH 45/26), in force 8 Jul 2026, claims now open. Covers FBiH + RS + Brčko (state-level, NOT FBiH-only). 40 m² buyer + 15 m² per family-household member, VAT 17%; refund capped at 14.5299% × (BiH average flat price incl. VAT from the latest Agency for Statistics quarterly bulletin at contract date) × 55 m². New-build only where the sale is subject to VAT; buyer must not have owned residential property in the prior 7 years; 5-year no-resale lock-in from service of the decision; claims due by 30 June of the year after the sale is registered, with a 6-month transitional window (to ~8 Jan 2027) for sales registered between 20/25 and 45/26 taking effect. ELIGIBILITY IS ADULT BiH CITIZENS WITH PERMANENT BiH RESIDENCE ONLY — foreign buyers cannot claim it (2026-08 verified) | KPMG TaxNewsFlash + VATupdate + UINO + `https://www.uino.gov.ba/portal/hr/novosti-hr/povrat-pdv-a-za-kupnju-prvog-stambenog-objekta` | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `ongoing | foreign-buyer | Statutory reciprocity regime under Zakon o stvarnim pravima FBiH (Sl. novine FBiH 66/13, 100/13) — FBiH MoJ publishes annual no-reciprocity list by 31 Jan; arable land + protected areas barred regardless of reciprocity; d.o.o. workaround available; inheritance excepted | FBiH MoJ + DLA Piper REALWORLD + Multilaw + Prnjavorac | 2026-05-27 | 2027-01-31 | 1 | --visa --tax`
- `ongoing | tax | PIT flat by entity: FBiH 10% / RS 8% / Brčko 10% (NOT progressive) — personal allowances materially higher in RS + Brčko | PwC BA Individual taxes (last reviewed 19 Feb 2026) | 2026-05-27 | 2026-12-01 | 2 | --tax`

### 🇷🇸 RS

- `2014-05 | risks | Sava + Bosna river floods (NOT Drava — common error; Drava is HR/SI) | RHMZ | 2026-04-26 | 2027-01-01 | 4 | --risks`
- `2025-10-24 | permits | Zakon o posebnim uslovima za evidentiranje i upis prava na nepokretnostima (Svoj na svome) — one-time legalizacija framework (~2M unpermitted buildings); MAIN FILING WINDOW NOW CLOSED — ran 8 Dec 2025 to 8 Feb 2026 24.00 (extended from the statutory ~60-day cut-off by government notice 4 Feb 2026 after platform overload); late filing ONLY on proof of objective impediment and ONLY until 24 Oct 2026, so later legalizacija can no longer be assumed at purchase; certifikat from Agencija za prostorno planiranje i urbanizam → RGZ priority registration; cost €100–€1,000 (2025 figure — not re-verified 2026-08, confirm with the Agency); post-24-Oct-2025 illegal construction NOT eligible | CT Legal + Lexology + VMT Attorneys + Tasić & Partners + `https://svojnasvome.gov.rs` | 2026-09-24 | 2026-10-25 | 2 | --permits --risks`
- `2023-11-04 | cadastre | RGZ filings exclusively electronic via professional users (attorneys + licensed geodetic organisations); direct walk-in no longer possible | law-firm.rs + RGZ | 2026-05-27 | 2027-01-01 | 3 | --notary`
- `ongoing | tax | PIT — employment 10% flat + annual top-up 10%/15% above RSD 9,749,016 (2025); other categories 10–20%; capital gains 15%; first-apartment transfer-tax exemption 40 m² + 15 m² per family member | KPMG RS Feb 2026 + PwC Tax Summaries | 2026-05-27 | 2026-12-01 | 2 | --tax`

### 🇺🇸 US

- `2025-07-04 | tax | OBBBA (PL 119-21) reset SALT cap to $40k (sunset 2030); MID $750k cap permanent; §§ 25C/25D Energy Credits TERMINATED 31 Dec 2025; NRA estate exempt $15M (2026) | IRS + Congress.gov | 2026-05-01 | 2026-12-15 | 1 | --tax --finance --visa`
- `2023-03-06 → 2023-09-05 | rental | NYC Local Law 18 of 2022 (adopted 9 Jan 2022; NYC Admin Code Title 26 Ch. 31-32) — OSE Final Rules published 3 Feb 2023, effective 6 Mar 2023; OSE platform-verification enforcement phase began 5 Sep 2023; <30-day stays require OSE registration + a hosted stay (host present, not the entire unit, max 2 guests); 30+-day rentals + City-approved Class B units exempt; listings ↓~83% citywide one year after enforcement per AirDNA (secondary, commercial aggregator) — outer-borough ↓~92% figure not traced to a primary source in the pages read — verify at OSE annual report (nyc.gov/specialenforcement); effectively eliminates non-resident STR. Loosening bills for 1-2 family homes (Int 948-2024 / Int 1107-2024) not enacted per secondary reports (Hotel Workers union fall 2025 / Awning Apr 2026) — verify current Council status at legistar.council.nyc.gov | NYC OSE Registration Law + Rules + Registration-and-Listing-Data pages — https://www.nyc.gov/site/specialenforcement/registration-law/registration.page | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `ongoing | rental | Miami Beach STR restriction IN FORCE + enforced (City 'Practice Safe Renting' page, © 2026): Code Ch.142 §142-1111 bars rentals under 6 months + 1 day in single-family + many multifamily residential zones; Business Tax Receipt required to operate legally; violators evicted + fined. CORRECTION: prior entry is a phantom — NO Aug-2025 Miami-Dade ruling struck the ban. Real event = Nichols v City of Miami Beach (Judge Hanzman, Oct 2019), affirmed by 3d DCA Jul 2020 — struck the escalating $20k→$100k fine schedule for exceeding FL §162.09 code-fine caps ($1k first / $5k repeat / $15k irreparable, per day); appeal already decided, NOT pending. Current fine amount reported inconsistently by 2025–26 aggregators (state-cap $1k–$5k/day vs. $20k+) — verify with City. Source note: Goldwater + natlawreview read the 2020 ruling as voiding the prohibition entirely, but the City's 2026 page + Avalara show the restriction still enforced (primary source controls) | City of Miami Beach 'Practice Safe Renting' apps.miamibeachfl.gov + Nichols v City of Miami Beach 3d DCA Jul 2020 (Avalara MyLodgeTax) + Fla. Stat. §162.09 | 2026-07-02 | 2027-01-05 | 1 | --rental`
- `2022-10-23 → 2025-09-30 | rental | Bill 41 / Ord 22-7 (eff 23 Oct 2022) raised STR min stay 30→90 days outside resort zones; HILSTRA v. Honolulu injunctions (Watson: prelim 13 Oct 2022, permanent 21 Dec 2023) grandfather 30-89-day rentals lawfully operating at the 23 Oct 2022 effective date. Ord 25-2 / CO 25-02 (Bill 64 (2023) CD2 FD2; passed third reading 11 Dec 2024; signed 3 Jan 2025 per HBR, consistent with its s.104 'takes effect 270 days after its approval' → eff 30 Sep 2025) re-enacted 90-day min, no carve-outs; Ord 25-52 (Bill 62 (2025) CD1) restored B&B/TVU standards from Ord 24-14 that Ord 25-2 inadvertently omitted. DPP (2026 STR page): 'will continue to enforce STRs as less than 30 consecutive days across the board' | Honolulu DPP STR page (honolulu.gov/dpp/permitting/str) + Ord 25-2 + Ord 25-52 texts + HILSTRA v Honolulu MSJ order 21 Dec 2023 + Honolulu Board of REALTORS STR Update Apr 2025 — https://www.honolulu.gov/dpp/permitting/str/ | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `ongoing | rental | LA Home-Sharing Ordinance (HSO, Ord 185,931; LAMC 12.22 A.32 + 5C.3.2) — Primary Residence only (host lives there more than six months of the calendar year); Regular Home-Sharing Registration caps hosting at 120 days per calendar year, beyond that an Extended Home-Sharing Registration is required; registration mandatory; implemented 1 Jul 2019, enforcement since 1 Nov 2019; Administrative Guidelines 2nd ed. issued 14 Jul 2026, revision dated effective 28 Sep 2026 (clarifies Primary Residence + Host requirements) | LA City Planning Home-Sharing Administrative Guidelines (2026) — https://planning.lacity.gov/odocument/9930e549-5f65-45d8-a0e1-986d7ea7c75a/Home_Sharing_Administrative_Guidelines_2026.pdf | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `ongoing | rental | SF 90-day unhosted cap; STR registration mandatory; Planning Dept enforcement | SF Planning + STR Office — https://sfplanning.org/str/faqs-short-term-rentals | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `2024-12-09 | risks | CFIUS 31 CFR Part 802 final rule 89 FR 88128 (7 Nov 2024, eff 9 Dec 2024) added 59 military installations to Appendix A parts 1 + 2 and moved 8 from part 1 to part 2 (foreign-buyer real-estate review: 1 mile from part 1 sites, 100 miles from part 2 sites); eCFR shows no Part 802 amendment after the 26 Dec 2024 penalties rule | Treasury Office of Investment Security (CFIUS) + Federal Register 89 FR 88128 + eCFR 31 CFR Part 802 — https://www.govinfo.gov/content/pkg/FR-2024-11-07/pdf/2024-25773.pdf | 2026-09-24 | 2026-12-23 | 2 | --risks --visa`
- `2024-10 | mains | EPA Lead and Copper Rule Improvements (LCRI) — rule compliance date 1 Nov 2027 (40 CFR 141.80(a)(3)); mandatory lead / galvanized-requiring-replacement service-line replacement programmes must START by that date and run at a cumulative average of at least 10 %/yr (40 CFR 141.84(d)(5)), i.e. full replacement est. by ~2037 unless a State sets a shortened deadline or a deferred deadline applies — 1 Nov 2027 is NOT the date by which replacement must be finished; AWWA v. EPA challenge to the LCRI pending in the D.C. Circuit (per NRDC case page, secondary) | EPA + eCFR 40 CFR 141.80 / 141.84 — https://www.ecfr.gov/current/title-40/chapter-I/subchapter-D/part-141/subpart-I | 2026-09-24 | 2026-12-23 | 2 | --mains`
- `2025-09-01 | foreign-buyer | Texas SB 17 (89th Leg., R.S.) foreign-buyer real-property restrictions effective 1 Sep 2025 — signed by the Governor 20 Jun 2025; caption: "Relating to the purchase or acquisition of an interest in real property by certain aliens or foreign entities; creating a criminal offense; providing a civil penalty"; federal challenge Wang v. Paxton dismissed for lack of standing, 5th Cir. affirmed Dec 2025 without reaching the merits (secondary: Houston Public Media, 11 Dec 2025) — law remains in effect | Texas Legislature Online (capitol.texas.gov) SB 17 89R history — https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB17 | 2026-09-24 | 2026-12-23 | 2 | --visa --price`
- `2024-08 | rental | NAR Sitzer/Burnett $418M settlement — eff 17 Aug 2024 unbundled buyer-agent commissions nationwide (off MLS + written buyer-broker agmt pre-tour, a NAR practice rule). Commissions did NOT fall (Redfin buyer-side 2.42% Q3-2025, up from 2.36% a year earlier; total mid-5% per agent surveys). CA AB 2992 (Ch. 516, Stats. 2024, signed 24 Sep 2024) eff 1 Jan 2025 — statute requires the written buyer-broker agmt no later than the buyer's offer (not pre-tour), max 3 months, void if duration/renewal limits breached. DOJ probe SEPARATE + still OPEN (SCOTUS denied NAR cert 13 Jan 2025; no closure found in sources read Sep 2026). | NAR.realtor + Redfin + DOJ/SCOTUS + CA Leg (AB 2992) + CA DRE Licensee Advisory 14 Nov 2024 — https://dre.ca.gov/Licensees/Advisories/Advisory_2024_11_14_Changes_to_Buyer_Representation.html | 2026-09-24 | 2026-12-23 | 2 | --price --exit`
- `2023-04 | risks | NFIP Risk Rating 2.0 fully implemented | FEMA | 2026-09-24 | 2027-03-23 | 3 | --risks --insurance`
- `2025-11 | risks | Zillow MAINTAINS its late-2025 de-emphasis of First Street climate-risk scores (numerical flood / fire / heat / wind / air-quality scores off the listing page, module links out to First Street, map-view risk layer kept, FEMA flood zone still shown on-page — Zillow explainer "Understanding Zillow's update to climate risk information", byline 6 Dec 2025, read via proxy on 17 Sep 2026; CNN coverage 2 Dec 2025; September 2026 listing pages still carry the link-out text) — re-verified 2026-09-17: NO change reported since 15 Aug 2026; Redfin still displays First Street data (Redfin press release 2026); Realtor.com and Homes.com NOT verified at listing level (only First Street's customer list evidences a relationship); MSCI COMPLETED its acquisition of First Street on 3 Aug 2026 (announced 24 Jun 2026; msci.com media room); RiskFactor.com no longer operates standalone — riskfactor.com 302-redirects to firststreet.org, legacy report URLs still resolve without login but every page now serves an MSCI terms-of-use gate and a paid Risk Factor tier sits above the free one; no post-MSCI consumer-pricing statement published — verify free access at firststreet.org before relying on it. Buyer DD must pull FEMA + First Street + state NHD directly, not rely on portal badges | Zillow `https://www.zillow.com/news/climate-risk-product-update/` + MSCI `https://www.msci.com/discover-msci/media-room/msci-completes-acquisition-of-first-street` + CNN 2 Dec 2025 | 2026-09-17 | 2026-12-16 | 2 | --risks --climate`
- `2025-07-14 | finance | Fedwire Funds Service migrated to ISO 20022 message format — completed 14 Jul 2025 (rescheduled from the originally-announced 10 Mar 2025 per Fed announcement 13 Feb 2025). Closing-day USD wires now use ISO 20022 structured fields; bedding-in formatting/timing risk through 2026 | Federal Reserve Financial Services https://www.frbservices.org/resources/financial-services/wires/iso-20022-implementation-center | 2026-05-28 | 2027-05-01 | 3 | --remote --currency`
- `foundational | risks | California Natural Hazard Disclosure Statement (NHDS) — Civ. Code §§ 1103–1103.15 (statutory form at § 1103.2); seller + agent must disclose 6 mapped hazard zones: 2 seismic (Alquist-Priolo fault + seismic-hazard/landslide), 2 fire (state-responsibility-area + very-high fire-hazard-severity), 2 flood (FEMA SFHA + dam-inundation). Archetypal US state NHD; signed by all parties before close of escrow | California Legislative Information (Civ. Code §1103.2) https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CIV&sectionNum=1103.2. | 2026-05-28 | 2027-05-01 | 4 | --risks`
- `2026-09-02 (auth through 2026-12-11) | insurance | NFIP reauthorization cliff MOVED to 11 Dec 2026 — H.R. 6500, the Continuing Appropriations and Extensions Act, 2027, became Public Law 119-103 on 2 Sep 2026; Sec. 139 applies NFIA 1968 §§ 1309(a) and 1319 (42 U.S.C. 4016(a), 4026) "by substituting the date specified in section 106(3) of this Act for September 30, 2026", and § 106(3) reads "December 11, 2026" (govinfo enrolled text BILLS-119hr6500enr); CRS Insight IN10835 updated 11 Sep 2026: "The NFIP is currently authorized until December 11, 2026" and CRS now counts 36 short-term reauthorizations since the end of FY2017 (35 at the last check); the same Act funds federal agencies to 11 Dec 2026, so appropriations and NFIP authority are now set to expire on the SAME day and the 1 Oct 2026 cliff was foreclosed by the CR of 2 Sep 2026; prior link H.R. 7148 = Consolidated Appropriations Act, 2026, Public Law 119-75 of 3 Feb 2026, which set the superseded 30 Sep 2026 date; standalone bills H.R. 5577 (Union Calendar 15 Jan 2026) and H.R. 7862 (referred 9 Mar 2026) are introduced, not enacted; on a lapse FEMA "would stop selling and renewing policies" while paying valid claims (FEMA's reauthorization page attributes the lapse impact estimate to the National Association of Realtors: ~1,300 property sales a day, ~40,000 closings a month — not a FEMA estimate), and CRS: "In past NFIP lapses, borrowers were not able to obtain flood insurance to close, renew, or increase loans secured by property in an SFHA until the NFIP was reauthorized" — in-force contracts run to the end of their one-year term; FEMA's Congressional Reauthorization page STILL showed 30 Sep 2026 on 17 Sep 2026 — verify the date on congress.gov or CRS IN10835, not the FEMA page; revisit set for the day after the 11 Dec double cliff | govinfo `https://www.govinfo.gov/content/pkg/BILLS-119hr6500enr/html/BILLS-119hr6500enr.htm` + congress.gov H.R. 6500 + CRS IN10835 | 2026-09-24 | 2026-12-12 | 1 | --risks --insurance --finance (US)`
- `2026-08-14 | finance | FinCEN adopted as final the 26 Mar 2025 interim rule that narrowed the Corporate Transparency Act "reporting company" to entities formed under foreign law and registered to do business in a US state — final rule published and effective 14 Aug 2026, citation 91 FR 52508 (FR doc 2026-16576). The final rule additionally exempts reporting companies from submitting information about US-person company applicants and exempts all US persons from updating information already provided in connection with obtaining a FinCEN identifier; FinCEN's release of 11 Aug 2026 describes it as permanently removing BOI reporting for US companies and US persons. `shared/finance-banking.md` described the narrowing as an interim final rule — that framing is superseded. Verified 2026-09-18 | Federal Register 2026-16576 `https://www.federalregister.gov/documents/2026/08/14/2026-16576/beneficial-ownership-information-reporting-requirement-revision` + FinCEN `https://www.fincen.gov/news/news-releases/fincen-permanently-ends-beneficial-ownership-reporting-requirements-millions` | 2026-09-18 | 2026-12-17 | 2 | --finance --notary --sanctions (US)`
- `2026 session | foreign-buyer | 2026 state foreign-ownership wave. Seven states enacted new or amended foreign-ownership real-estate restrictions in 2026 (Indiana SB 256; Louisiana SB 200, SB 466, HB 192, HB 816; Mississippi SB 2341; Oklahoma HB 3431; South Dakota SB 40 eff 1 Jul 2026; Tennessee SB 2233, SB 2424; Utah HB 291); 25 states considered legislation (per NALC FAQ). Counts vary by scope: ~29 states with enacted agricultural-land restrictions (Nat'l Ag Law Center) vs 38 states where broader foreign-adversary property bans were introduced/advanced in 2025, 15 of them enacting (MultiState). Playbook "~36 states end-2025" superseded by this hedged range + omitted the 2026 additions | National Ag Law Center foreign-investments FAQ + NALC SD SB 40 article + MultiState | 2026-07-03 | 2027-01-15 | 2 | --foreign-buyer --price (US)`

### 🇹🇷 TR

- `2024-01-01 | rental | Law 7464 (Konutların Turizm Amaçlı Kiralanmasına ve Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun, RG 32357 2-Nov-2023) — STR permit from Kültür ve Turizm Bakanlığı mandatory for lets ≤100 days, actively enforced 2026. Base fines 100k/500k/1M TRY revalued annually; 2026 applied 180,617/903,088/1,806,177 TRY. Airbnb blocks listings lacking the Ministry permit number | Resmi Gazete 7464 (RG 32357) + Kültür ve Turizm Bakanlığı (2026 ceza duyurusu) + Airbnb Türkiye | 2026-07-02 | 2027-01-05 | 2 | --rental`
- `2022-06-13 | visa | CBI threshold USD 250k → USD 400k; 3-year non-resale lock annotated on title deed (valuation attested by the Ministry of Environment, Urbanization and Climate Change); foreigner acquisition capped at 10% of a district's private-property area; prohibited military zones + military security zones barred, special security zones only with governor's-office permission. Re-verified 2026-09 on invest.gov.tr: USD 400k still the published threshold; $600k raise rumored since 2024 but NOT on the Investment Office page | invest.gov.tr (Türkiye Investment Office) + Resmî Gazete (Presidential Decree, publ. 13 May 2022) — https://www.invest.gov.tr/en/investmentguide/pages/acquiring-property-and-citizenship.aspx | 2026-09-24 | 2026-12-23 | 1 | --visa --price`
- `2023-02 | risks | Kahramanmaraş 6-Feb-2023 twin earthquakes — AFAD official magnitudes Mw 7.7 (Pazarcık, 04:17 TSİ) + Mw 7.6 (Elbistan, 13:24 TSİ); USGS catalogues the same pair as Mw 7.8 + Mw 7.5, and AFAD is the only body legally authorised to publish Türkiye earthquake magnitudes, so quote the AFAD pair. Triggered regulatory tightening (yapı denetim + Law 6306 kentsel dönüşüm acceleration + DASK enforcement); TBDY 2018 remains the effective baseline — RG 18-Mar-2018 No. 30364 mükerrer, in force 1 Jan 2019, re-confirmed on AFAD's own page 2026-08-07, no successor code enacted. DASK Zorunlu Deprem Sigortası still compulsory and enforced at electricity/water subscription and tapu/konut-kredisi checkpoints, 2026 tariff live and ÜFE-indexed monthly | AFAD + Çevre Bakanlığı + `https://deprem.afad.gov.tr/assets/pdf/Kahramanmaras%20%20Depremleri_%20On%20Degerlendirme%20Raporu.pdf` | 2026-09-24 | 2026-12-23 | 1 | --risks --insurance`
- `2025-09 | tax | Land+Building Tax (Emlak Vergisi) reduction Cabinet resolution renewed annually — verify 2026 status | GİB + Resmi Gazete | 2026-05-01 | 2026-12-31 | 2 | --tax`
- `2026-2029 | tax | Rayiç bedel cycle — base values for Emlak Vergisi reset every 4 yrs; 2026-2029 cycle showing 3-5× nominal jumps under litigation | TKGM + Belediyeler | 2026-05-01 | 2027-01-01 | 2 | --tax`
- `2026-04-01 | connectivity | 5G ENACTED on schedule — state ceremony 31 Mar 2026 + commercial launch 1 Apr 2026 across all 81 provincial centres, all three operators (Turkcell / Türk Telekom / Vodafone), urban-first with full-nationwide target ~2028; licences to 2042. Fibre still leads fixed home broadband; 5G FWA (Turkcell Superbox) is a live supplement but NOT yet a parcel-level FTTH substitute — foreign-buyer broadband guidance (verify FTTH, not 5G) unchanged. Downgraded tier-3→4 (enacted, now watchlist) | BTK + Daily Sabah `https://www.dailysabah.com/business/tech/erdogan-heralds-new-era-as-turkiye-launches-5g-services` | 2026-06-14 | 2027-06-14 | 4 | --connectivity --digital-nomad`
- `pending | connectivity | Starlink ❌ NOT licensed — SpaceX applied to BTK for GMPCS licence 2023; still not approved (data-localisation/security concerns). Transport Ministry Nov-2025 said 'not on the agenda' + denied April-2026 launch reports; Satellite-2026 talks (SpaceX + Amazon Kuiper) ongoing; no approval timeline; Türksat-6A domestic rival | BTK + Ulaştırma ve Altyapı Bakanlığı (via Daily Sabah) + Starlink availability map | 2026-09-24 | 2026-12-23 | 2 | --connectivity`
- `2026-01-01 | tax | Emlak Vergisi 2026 increase capped — Law 7566 (RG 2025-12-19 No. 33112) added EVK geçici mad. 23: 2026 vergi değeri = 2025 değeri × 1.12745 (half the 25.49% revaluation) and md-29-computed values from the new 2026–2029 takdir birim değerleri may not exceed 2× the 2025 vergi değeri; 2027–2029 matrahs chain off the capped 2026 values; 7566 md 11 separately raises the annual uplift in non-takdir years from half to the full yeniden değerleme oranı (verify effective year); rates unchanged (mesken binde 1/2). Implemented by Emlak Vergisi Genel Tebliğ Seri 89 | Law: RG 2025-12-19 No. 33112; Tebliğ: RG 2025-12-31 No. 33124 5. mükerrer (https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-27.pdf) | 2026-07-03 | 2027-01-15 | 2 | --tax (TR)`
- `2026-01-01 | tax | 2026 GİB annual revaluation figures set (yeniden değerleme oranı 25.49%): mesken kira geliri istisnası 47,000→58,000 TRY; taşınmaz değer artış kazancı istisnası 120,000→150,000 TRY; gelir vergisi dilimleri revalued (non-wage 190k/400k/1M/5.3M); DKV Seri 88; Veraset füruğ/eş istisnası 2,316,628→2,907,136 TL (Tebliğ 57 — the playbook's prior '2025' Veraset base was actually the 2024 figure) (GVK Tebliğ 332, EVK Tebliğ 88, Veraset Tebliğ 57) | Resmi Gazete 2025-12-31 No 33124 5. mükerrer + GİB | 2026-07-03 | 2027-01-15 | 3 | --tax --rental (TR)`
- `2026-09 | macro | TCMB one-week repo held at 37.0% (overnight lending 40.0%, borrowing 35.5%) at the 10 Sep 2026 PPK (Basın Duyurusu 2026-38; also held 23 Jul 2026, 2026-28; rate set at 37% on 23 Jan 2026) — eased from the 50% Mar-2024 peak; CPI disinflation to 31.51% YoY (Aug 2026, TÜİK as quoted in TCMB PPK summary 2026-42), house prices +23.0% nominal / -6.5% real YoY (TCMB RPPI Aug 2026) | TCMB PPK Sep 2026 decision (2026-38) + TÜİK + TCMB RPPI — https://www.tcmb.gov.tr/wps/wcm/connect/EN/TCMB+EN/Main+Menu/Announcements/Press+Releases/2026/ANO2026-38 | 2026-09-24 | 2027-03-23 | 3 | --price --tax (TR)`
- `2024-07-01 | rental | Residential rent-increase cap reverted to the 12-month-average TÜFE ceiling (Türk Borçlar Kanunu mad. 344) after the temporary 25% cap expired 1 Jul 2024 — June 2026 legal ceiling = 32.24% (TÜFE 12-month avg). Now added to playbook §rental (was a genuine gap) | TÜİK TÜFE + TBK mad. 344 | 2026-07-03 | 2027-01-01 | 2 | --rental (TR)`

### 🇦🇪 AE

- `2024-04 | risks | Apr 2024 Dubai floods exposed drainage limits → Tasreef rainwater-drainage project (AED 30bn, approved Jun 2024, +700% drainage capacity) to be completed in phases by 2033; the AED 277m project completed Jun 2025 is a neighbourhood sewerage + rainwater network in Nad Al Sheba 3 (24 km sewerage, 31 km gravity rainwater), not an emirate-wide interim fix | Dubai Municipality + `https://www.mediaoffice.ae/en/news/2024/june/24-06/mohammed-bin-rashid-approves-aed30-billion-tasreef-project` | 2026-09-24 | 2026-12-23 | 2 | --risks --insurance`
- `2025-03 | finance | Dubai Law 2/2025 (DIFC Courts Law; issued 3 Mar 2025, Official Gazette No. 705 of 14 Mar 2025) — Art. 31(5) gives the DIFC Courts Enforcement Judge jurisdiction over enforcement of non-Muslim wills registered in the DIFC whether the asset is inside or outside the DIFC; for assets outside the DIFC Art. 32 still routes the writ through the Dubai Courts Enforcement Judge (Arabic translation + executory formula + Dubai Courts fees), and the DIFC Courts Wills FAQ says probate orders still require execution at the Dubai Courts as a standard formality — the law removes uncertainty over that step, it does not remove the step; wills registered before the law stay valid | DIFC Courts — Dubai Law No. 2 of 2025 (English PDF) + DIFC Courts Wills FAQ — https://www.difccourts.ae/application/files/1917/4184/9896/Dubai_Law_No.2_English_1.pdf | 2026-09-24 | 2026-12-23 | 2 | --finance --notary`
- `2023-06 | tax | Federal Corporate Tax 9% on taxable income above AED 375,000 (0% up to AED 375,000) from the first financial year starting on or after 1 Jun 2023 — applies to property held through a company / juridical person; real estate investment income of a natural person is not subject to CT unless the activity is conducted, or required to be conducted, under a licence from a UAE Licensing Authority (natural persons enter CT only above AED 1m business turnover) | FTA UAE + MoF | 2026-09-24 | 2026-12-23 | 2 | --tax --finance`
- `2025-01 | rental | Dubai Smart Rental Index rates every residential building 1 to 5 stars by AI (60+ criteria); 0/5/10/15/20 pct rent-increase slabs unchanged under Decree 43/2013; index updated annually (2026 update effective 1 Mar per Engel and Voelkers — secondary) | DLD + RERA + The National quoting DLD registration CEO Jan 2025 | 2026-07-03 | 2026-12-01 | 2 | --rental (AE)`
- `2022-10 | visa | Cabinet Decision 65/2022 (Exec Regs of Fed Decree-Law 29/2021) sets Golden Visa RE route at AED 2M (one or more properties; mortgaged accepted; a share in a joint property must itself be at least AED 2M; value certified by a DLD property status certificate; lien placed on the property for the residency term). AED 2M UNCHANGED, re-confirmed on GDRFA golden-residence service page. Off-plan: GDRFA page says the route includes all types of properties but states no off-plan or escrow terms — verify with DLD. 2yr property visa (DLD Taskeen e-service): sole owner eligible regardless of property value, joint owner share at least AED 400k — AED 750k floor gone, Golden route unaffected. Apr 2026 GDRFA-DLD MoU merging Golden/Retiree/2yr-property visas into one digital platform (~5-day target): data not publicly available on the GDRFA or DLD service pages read — verify at dubailand.gov.ae | ICP + DLD + GDRFA Dubai golden-residence service page + DLD Taskeen e-service | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2026-08 | connectivity | TDRA granted Starlink Satellite Communications LLC a 10-year General Space Services License (press release 28 Aug 2026) to establish, operate and manage a public satellite communications network and provide broadband satellite internet in the UAE; TDRA states the scope extends to individual consumers, businesses and government entities plus maritime and aviation connectivity, subject to UAE regulatory and technical frameworks. The earlier Satellite Internet Services Licence No (2) of 2024 (12 Jun 2024 to 11 Jun 2034, Art. 4.2 maritime-only) is still the instrument served at the TDRA licensee-list URL; the text of the new licence was not located on tdra.gov.ae in the Sep 2026 check — confirm any use restrictions (e.g. the in-motion-on-land limit reported by The National, secondary) with TDRA before relying on Starlink as a villa or rural fallback. Etisalat and du remain the terrestrial licensees. | TDRA `https://tdra.gov.ae/en/media/press-release/2026/new-press-release` + `https://tdra.gov.ae/-/media/About/LICENSING/Licensing-2025/Licensees-List/Starlink-License--EN.ashx` | 2026-09-24 | 2026-12-23 | 2 | --connectivity`
- `2026-06-03 | rental | Abu Dhabi: rent-increase cap cut from 5 pct to 0 pct per annum on residential, commercial and industrial properties across the Emirate for a temporary short period and until further notice (ADREC release 03 Jun 2026); all lease renewals and new agreements reference the rental rate in the property's last registered Tawtheeq contract. Tamleek benchmark and ADGM carve-out appear only in law-firm notes (secondary) and are not stated in the ADREC release — verify at adrec.gov.ae. No lifting notice found in sources read 2026-09-24 — confirm current status at adrec.gov.ae | ADREC press release adrec.gov.ae/en/news/press-release-26---rental-freeze-update + Baker McKenzie / Eversheds Sutherland client notes Jun 2026 (secondary) — https://adrec.gov.ae/en/news/press-release-26---rental-freeze-update | 2026-09-24 | 2026-12-23 | 2 | --rental (AE)`
- `2025-07-02 | finance | Dubai First-Time Home Buyer Program (DLD + DET) — open to UAE residents 18+ incl. expats who do not own a Dubai freehold residential property; benefits are priority access to new off-plan launches, preferential pricing on units up to AED 5M, flexible payment plans for DLD registration fees via eligible credit cards (press reports interest-free instalments of the 4 pct fee), and competitive mortgage offers from partner banks; 22 developers + 5 banks; 3,200+ first homes and AED 5B+ transactions by Jun 2026 | DLD launch release + DLD eServices first-time-home-buyer page + Dubai Media Office 08 Jun 2026 | 2026-07-03 | 2026-12-01 | 3 | --finance --price (AE)`
- `2025-01 | price | DLD amended Article 3 of Regulation 3 of 2006 enabling private plot owners in Sheikh Zayed Road (Trade Centre Roundabout to Water Canal, 128 plots) and Al Jaddaf (329 plots) to convert leasehold to freehold, open to all nationalities; conversion fee 30 pct of DLD valuation based on Gross Floor Area; eligibility check via Dubai REST | DLD news release dubailand.gov.ae + BSA Law (instrument) | 2026-07-03 | 2026-12-01 | 2 | --price (AE)`
- `2025 | other | United Arab Emirates: the federal Ministry of Economy was renamed the MINISTRY OF ECONOMY AND TOURISM and now publishes at moet.gov.ae (moec.gov.ae pages carry the same "Ministry of Economy & Tourism - UAE, MOET" identity); www.economy.gov.ae presents a certificate-name mismatch and does not answer. The ministry remains the AML/CTF supervisor for real-estate agents and brokers under Federal Decree-Law 20/2018 and Cabinet Decision 10/2019 — only the body's NAME and host changed. Verified 2026-09-18 | https://www.moet.gov.ae/en/ | 2026-09-18 | 2027-03-17 | 3 | --sanctions (AE)`

### 🇯🇵 JP

- `2023-12-13 | tax | 空家特措法 (Vacant Houses Special Measures Act) 改正 (令和5年法律第50号, in force 13 Dec 2023) — new 管理不全空家 category; a municipal 勧告 (issued after unheeded 指導 — the category alone does not trigger it) removes the 住宅用地特例 (課税標準 1/6 on the ≤200 m² portion, 1/3 above); if unremedied at the 1 Jan 賦課期日 the exclusion applies from the next fiscal year's bill. Computed: excluded land is taxed as 住宅用地以外, whose 固定資産税 課税標準額 is capped at 70% of the price (Sapporo City 固定資産税 page, 令和8年度 — rule set by 地方税法, verify locally), so the land taxable base rises up to 4.2× on the ≤200 m² portion (1/6 → 70%) and up to 2.1× above 200 m² (1/3 → 70%); the actual first-year rise is est. lower where 負担調整措置 phases it in — verify with the municipal 固定資産税 office | MLIT `https://www.mlit.go.jp/jutakukentiku/house/jutakukentiku_house_tk3_000138.html` | 2026-09-24 | 2026-12-23 | 2 | --tax --risks`
- `2024-04-01 | finance | 民法等改正 (Act 24/2021, 不動産登記法) — inheritance registration mandatory within 3 yrs of knowing of acquisition since 1 Apr 2024, penalty up to ¥100k (10万円以下の過料, 不登法164①) — NOT ¥50k; pre-2024 inheritances backstop 31 Mar 2027; address-change limb now IN FORCE from 1 Apr 2026 — 2 yrs from the change, penalty up to ¥50k (不登法164②), pre-2026 changes backstop 31 Mar 2028; foreign-heir traps | 法務省 + `https://www.moj.go.jp/MINJI/minji05_00599.html` | 2026-09-24 | 2026-12-23 | 2 | --finance --notary`
- `2024-2026 | finance | BoJ rate normalization: Mar 2024 NIRP exit → Jul 2024 0.25% → Jan 2025 0.5% → Dec 19 2025 0.75% → held Jan-Apr 2026 → Jun 16 2026 1.0% (7-1 vote, Asada dissent) → Jul 31 2026 held at 1.0% (8-1; Takata proposed 1.25%) → Sep 18 2026 1.25% (7-2 vote, Asada + Sato dissent; effective 24 Sep 2026; basic loan rate 1.5%); statement: the Bank will continue to raise the policy interest rate; next MPM 29-30 Oct 2026; mortgage variable rates rising; Flat 35 applications +50% YoY Q3 2025 (JHF figure, not re-verified 2026-09-24) | BoJ MPM k251219a + k260616a + k260731a + k260918a — https://www.boj.or.jp/en/mopo/mpmdeci/mpr_2026/k260918a.pdf | 2026-09-24 | 2026-12-23 | 1 | --finance --price`
- `2018-06 | rental | 民泊法 Minpaku law 180-night/yr cap unchanged and in force — 住宅宿泊事業法 art.2(3) 一年間で百八十日 per the e-Gov current consolidated text; art.18 lets 都道府県 / 保健所設置市 restrict operating periods by 条例, 区域を定めて. Kyoto City escalating: 条例 already confines 住居専用地域 minpaku to the 15 Jan noon–16 Mar noon window, and per the 2026-01-29 mayoral briefing late 2-monthly reports draw immediate 公表 / 過料 / 業務停止命令 / 廃止命令 from Feb 2026 and night / early-morning spot inspections expand from Apr 2026. The city's 本会議 answers (京都市会だより No.149, 2026-04-15) keep the target of a 条例改正 proposal within FY2026. Per press reports (secondary — Yomiuri 2026-09-01, Traicy 2026-09-07; the city's own 有識者会議 materials not located) a 31 Aug 2026 素案 would set 0 operating days for NEW 届出住宅 in 住居専用地域 and 工業地域, host-present or host-absent (existing facilities exempt), and require on-site or adjacent-building staff presence for minpaku and 簡易宿所; a 3rd expert meeting is scheduled for 2 Nov 2026, public comment in Nov 2026, and the bill is aimed at the Feb 2027 市会 — proposed, NOT enacted. Tokyo and Osaka ward-level overlays carried forward from the 2026-05-01 check — not re-verified this cycle. | 観光庁 民泊ポータル + `https://www.city.kyoto.lg.jp/hokenfukushi/cmsfiles/contents/0000351/351332/04_2kisyakaiken.pdf` + `https://www2.city.kyoto.lg.jp/shikai/img/joho/dayori/dayori1490203.pdf` | 2026-09-24 | 2026-11-03 | 2 | --rental`
- `2025-09-01 | rental | Osaka hotel tax tiered shift from 1 Sep 2025 — ¥200 for ¥5k-15k; ¥400 for ¥15k-20k; ¥500 for ≥¥20k per pp/n | Osaka Prefecture — https://www.pref.osaka.lg.jp/o050040/zei/alacarte/shukuhaku.html | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`
- `2026-03-01 | rental | Kyoto lodging tax restructure IN FORCE since 1 Mar 2026 (総務大臣 consent 3 Oct 2025) — five bands per person per night on the room-only charge: ¥200 under ¥6,000 (据置き, new band) / ¥400 ¥6,000–20,000 / ¥1,000 ¥20,000–50,000 / ¥4,000 ¥50,000–100,000 / ¥10,000 ¥100,000+ (new top band). Computed vs the old three bands (¥200 under ¥20,000 / ¥500 ¥20,000–50,000 / ¥1,000 ¥50,000+): 2× for ¥6,000–50,000, 4× for ¥50,000–100,000, 10× for ¥100,000+ | Kyoto City `https://www.city.kyoto.lg.jp/gyozai/cmsfiles/contents/0000345/345893/daijindoui_houdouhappyou.pdf` | 2026-09-24 | 2026-12-23 | 1 | --rental --tax`
- `2027-XX-XX (announced 2025-11-27) | rental | Tokyo to shift to 3% lodging tax from FY2027 (replacing tiered ¥100-200/pp/n) | Tokyo Metropolitan Govt + Japan Times | 2026-05-11 | 2026-12-01 | 2 | --rental --tax`
- `2022-09-20 | risks | 重要土地等調査法 (Important Land Investigation Act, 令和3年法律第84号) fully effective; 注視区域 = land within ~1,000 m of 重要施設 (defense-related facilities etc. + 生活関連施設 designated by 政令) and on 国境離島等; the state investigates use and can issue 勧告/命令 against 機能阻害行為; in 特別注視区域 the contract parties must file a notification for any ownership transfer (art. 13; plots below a 政令 size threshold of not less than 200 m² excluded) — applies to residential deals too | 内閣府 `https://www.cao.go.jp/tochi-chosa/` + e-Gov 503AC0000000084 | 2026-09-24 | 2026-12-23 | 2 | --risks --visa`
- `n/a (no statute identified) | other | r/japanlife thread 1oz5mvf (2025) alleges a municipality-required pre-deed "justification hearing" with foreigner-specific framing on a rural plot — SINGLE-THREAD ANECDOTE ONLY; a foreigner-specific gate is NOT established in primary law (agent-attributed talking points, single-sourced, uncorroborated, no statute/ordinance identified). The closest REAL regimes are universal and NOT nationality-gated: 国土利用計画法 事後届出 (Act 92/1974 — buyer files use-purpose + price within 2 weeks via the 市町村長 to the prefectural governor, who may issue a 勧告; thresholds ≥2,000/5,000/10,000 m² by zone) and 農地法 §3 農業委員会 permission (Act 229/1952 — farmland only, contract void without it); 開発許可 近隣説明会 (都市計画法 §29/33 + 市町村開発条例) is a development-conditioned community-meeting practice (meetings yes, statutory resident-veto generally no); 重要土地等調査法 (Act 84/2021) is a universal-scope security NOTIFICATION regime — does NOT match the anecdote. Nationality-recording added to 農地法 §3 (since 2023-09-01) / 国土利用計画法 施行規則 (corporate acquirers, from 2026-04-01) is data capture, NOT a foreigner approval gate. | MLIT 土地取引規制制度 https://www.mlit.go.jp/totikensangyo/totikensangyo_tk2_000019.html + 内閣府 重要土地等調査法 https://www.cao.go.jp/tochi-chosa/ + r/japanlife 1oz5mvf https://www.reddit.com/r/japanlife/comments/1oz5mvf/ (anecdote) | 2026-05-15 | 2027-05-15 | 4 | --permits --buying-process --scams --remote`

### 🇹🇭 TH

- `2027-02-28 | other | Hague Apostille Convention — Thailand deposited its instrument of accession 30 Jun 2026; enters into force 28 Feb 2027 (HCCH status table cid=41, row Thailand / 30-VI-2026 / A / 28-II-2027, verified 2026-09-17); NO Art. 12(2) objection recorded as at 17 Sep 2026; the objection window runs six months from the HCCH notification and closes ~30 Dec 2026, with entry into force 60 days later (Art. 12) — revisit set AFTER the window closes, not on the tier-2 90-day default; until 28 Feb 2027 TH-bound foreign POAs and civil documents remain on the full consular-legalisation chain; supersedes the tracker's earlier "cabinet approval Dec 2025, deposit pending" wording; calendar-actionable flip of shared/language.md + shared/remote.md + shared/sections.md + shared/connectivity.md + shared/relocation.md + shared/notary-forced-heirship.md on 28 Feb 2027 (th playbook carries no apostille text) | HCCH status table `https://www.hcch.net/en/instruments/conventions/status-table/?cid=41` | 2026-09-17 | 2027-01-06 | 2 | --language --remote (TH)`
- `2020-01 | tax | Land and Building Tax Act BE 2562 (2019) effective — first national property tax; applied rates 0.01–0.7% by use. Cabinet reductions were episodic not automatic-annual (90% 2020–2021 COVID, 15% 2023); NO across-the-board Royal Decree reduction for 2026 (BE 2569) — full statutory rates apply; verify next-year decree via Royal Gazette | Royal Gazette (Royal Decree) + local administrative orgs | 2026-07-02 | 2027-01-05 | 1 | --tax`
- `2024-mid | visa | Destination Thailand Visa (DTV) launched — 5-yr multi-entry, 180 days/stay (extendable once +180, up to ~360 days continuous), THB 500k savings (bank statement last 3 mo, ending balance) + freelance/remote-worker proof (Workcation category) | MFA Thailand DTV Checklist https://image.mfa.go.th/mfa/0/n3gTFT2TOE/Visa_Requirements/Checklist_DTV.pdf + Immigration Bureau | 2026-07-02 | 2027-01-05 | 2 | --visa --digital-nomad`
- `2024-2025 | rental | Hotel Act BE 2547 (2004) §4 — STR <30 nights without hotel licence still illegal; enforcement intensifying (joint DOPA/police/Immigration raids; Bangkok/Phuket/Pattaya). NEW: draft accommodation-reform bills under Council of State consultation would let condos register STR without a hotel licence — NOT yet enacted; 'already legalised' claims false | DOPA (Dept of Provincial Administration) + Bangkok Post + AMCHAM Thailand + Formichella & Sritawat | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `2024-2025 | visa | Proposed 99-yr sap ing sit term (Sap Ing Sit Act B.E. 2562 s.4, currently 30 yr; a real right, not a lease) + 75% condo quota (from 49%) — proposal stage (a Cabinet resolution of 18 Jun 2024 directed the Ministry of Interior to review both rules, secondary: BBC Thai); NOT enacted as of May 2026; current bill status not re-verified from a primary source — data not publicly available in the sources reached, verify at the Royal Gazette ratchakitcha.soc.go.th before treating either limb as law | Cabinet of Thailand | 2026-09-24 | 2026-12-23 | 2 | --visa --price`
- `2024 | tax | Por 161/2566 + 162/2566 (eff. 1 Jan 2024): Thai tax residents' remitted foreign income taxable in year of remittance regardless of when earned; pre-2024 income stays exempt. Mid-2025 Revenue Dept draft 2-yr grace period (remit same yr earned or next = exempt) still NOT enacted as of Jul 2026 (secondary: Rumavi Jul 2026 + LEX Bangkok; no enactment found on rd.go.th order register 2026-09-24) — pending Cabinet approval + Council of State review + Royal Gazette publication | Thai Revenue Department (Por 161/2566, 162/2566) | 2026-09-24 | 2026-12-23 | 2 | --tax --visa`
- `2026-07-01 | tax | Transfer-fee stimulus EXTENSION IN FORCE: two MoI notifications dated 30 Jun 2026 (Cabinet approval 30 Jun 2026) published in the Royal Gazette and effective 1 Jul 2026 – 30 Jun 2027: transfer fee 2% → 0.01% + mortgage-registration fee 1% → 0.01% (mortgage registered in the same transaction) for houses / shophouses / land with such buildings and registered condo units with sale price AND appraised value ≤ THB 7M and mortgage ≤ THB 7M; individual Thai nationals only — foreign buyers pay the statutory 2%; WHT, SBT and stamp duty unchanged | Department of Lands (dol.go.th press release 2 Jul 2026) + Royal Gazette 1 Jul 2026 — https://www.dol.go.th/kabinburi/press-release/news-1782960944 | 2026-09-24 | 2026-12-23 | 2 | --tax --notary (TH)`
- `2026-09-18 (frame long-standing; corpus cited the repealed 1978 Act) | work-rights | Thailand's alien-employment frame is the Emergency Decree on Managing the Work of Aliens B.E. 2560 (2017) as amended, which replaced the Alien Employment Act B.E. 2521 (1978) the corpus cited; the Ministry of Labour notification on work prohibited to foreigners specifies 40 works of which 27 are absolutely closed and 13 conditional across Lists 2-4, not the 39 reserved occupations previously asserted; verified 2026-09-18 | https://www.mol.go.th/news / https://www.doe.go.th/prd/main/act/param/site/1/cat/73/sub/0/pull/module/view/list-label | 2026-09-18 | 2026-12-17 | 2 | --work --visa --digital-nomad (TH)`

### 🇹🇼 TW

- `2023-XX-XX | rental | Taiwan Tourism Bureau reorganised into **Tourism Administration MOTC** at `admin.taiwan.net.tw`; legacy `dot.gov.tw` URLs retired; same authority chain under the Ministry of Transportation and Communications; STR analytics + tourism statistics still published at the new portal | MOTC Taiwan | 2026-05-27 | 2027-12-31 | 4 | --rental (TW)`

### 🇩🇴 DO

- `2017 | finance | AML Ley 155-17 + UAF — beneficial-owner disclosure + source-of-funds proof for property transactions | UAF | 2026-05-01 | 2026-12-01 | 3 | --finance --notary`
- `2026-04 | risks | Dominican building code consolidated: MIVHED (created by Ley 160-21 of 1 Aug 2021) publishes the Código de Construcción de la República Dominicana (CDCRD); Vol. I Título 2 sets wind loads by ASCE 7-22 ch. 26-30 with national wind-speed maps (June 2026 PDF). Oficialización by MIVHED Resolución 007-2026 (Apr 2026) with a one-year transition in which projects filed earlier stay under the prior technical rules — press reports only (secondary), resolution text not read; verify at mivhed.gob.do. A Fiona-specific (2022) amendment of MOPC R-007 is not identified in the sources read — track the CDCRD transition instead | MIVHED CDCRD Tomo 1 Vol. 1 (Jun 2026) `https://mivhed.gob.do/wp-content/uploads/2026/06/TOMO-1-VOLUMEN-1-JUNIO-2026.pdf` + Listín Diario 2026-04-28 (secondary) | 2026-09-24 | 2027-03-23 | 3 | --risks --insurance`
- `2025 | tax | IPI threshold DOP 9,860,649 (2025) — indexed annually; CONFOTUR-registered tourism projects 100% IPI + transfer + ITBIS exempt ~15 yrs | DGII + MITUR | 2026-05-01 | 2027-01-01 | 2 | --tax`
- `ongoing | visa | Investor residency (Residencia Permanente en Calidad de Inversionista, Reglamento 631-11) — DGM minimum US$200,000 contributed as foreign capital to a DR company registered with CEI-RD (Ley 16-95), or via the free-zone regime; companies under incentive laws (Ley 84-99 / 8-90 / 158-01 tourism poles / 28-01) with foreign capital qualify with no minimum; DGM service page gives permit validity as 1 yr. Direct real-estate purchase is not listed as a route on the DGM service page, and the naturalization residency period is not stated on the MIP naturalización page — data not publicly available, verify at DGM (migracion.gob.do) and MIP (mip.gob.do) | Migración (DGM) `https://www.gob.do/servicios/residencia-permanente-en-calidad-de-inversionista` + MIP `https://mip.gob.do/servicios/naturalizacion-ordinaria` | 2026-09-24 | 2026-12-23 | 2 | --visa`

### 🇨🇴 CO

- `2020 | finance | Decreto 1339/2020 MIS-CITED — that decree is MinAmbiente's Páramo Las Hermosas legal-representative designation (8 Oct 2020), nothing to do with cadastre. Catastro multipropósito rests on Ley 1955/2019 arts. 79-82 plus Decreto 1983/2019 and Decreto 148/2020 compiled into Decreto 1170/2015 (IGAC-DNP normatividad portal). Live event is now Ley 2294/2023 art. 49 one-off mass rezago adjustment: IGAC Resolución 2057 of 30 Dec 2025 reajusts rural avalúos formed/updated pre-2018 across 527 municipios from 1 Jan 2026, IGAC reporting 520 municipios adjusted (23 Feb 2026) and stating the avalúo jump is not automatic or proportional to the tax. 2-3x predial bills OVERSTATED — statutory ceilings are IPC+8pp if actualizado and max 50% if not (Ley 1995/2019 art. 2), max 2x (Ley 44/1990 art. 6), 100% of IPC for estratos 1-2 up to 135 SMMLV; caps do NOT apply to lotes urbanizables no urbanizados, autoavalúo predios, changed destino económico or area/construction changes, where bigger jumps are lawful. PL 188/2025C (acumulado con PL 291/2025C) Ley Predial Justo tightening the topes is NOT law: the Cámara ficha lists first-debate ponencias NEGATIVA (Gaceta 248/2026) and POSITIVA (Gaceta 378/2026) and a Segundo Debate Cámara ponente assigned 26 Aug 2026, while its Estado field still reads Debate de Comisión — the first-debate vote date is not shown there, verify at camara.gov.co. | IGAC + DNP + `https://www.minambiente.gov.co/documento-normativa/decreto-1339-de-2020` + Cámara ficha `https://www.camara.gov.co/ley-predial-justo-175` | 2026-09-24 | 2026-12-23 | 2 | --tax --price`
- `2024 | rental | Bogotá STR 10% lodging tax + Decreto 538/2024 still UNVERIFIED — sisjur re-check 2026-07 finds no matching 2024 decree and no city 10% bed tax. RNT IS nationally mandatory (Ley 2068/2020, Decreto 1836/2021); real charges are the 0.25% tourism parafiscal (Ley 1101/2006 art. 2: 2.5 por mil of ingresos operacionales) + municipal ICA, not a 10% bed tax. National step pending: MinCIT published a proyecto de decreto on 1 Jul 2026 (comments 2-11 Jul 2026) partially substituting Decreto 1074/2015 Libro 2 Parte 2 Título 4 on the RNT and the obligations of digital tourism-platform operators; this check (2026-09-24) did not locate a signed decree. PL 190/2025 (district lodging caps) status not re-verified — data not publicly available in this check, verify at camara.gov.co / senado.gov.co | Alcaldía Bogotá sisjur + MinCIT | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `2024 | rental | Medellín STR enforcement intensifying — RNT + uso-del-suelo controls (1,700+ casas/apartamentos operating without required documents, Mar 2024; 2,000+ RNT anulación requests + 8 establecimientos temporarily suspended, to 14 Jul 2025; 93 informes técnicos in the 6 months to 24 Mar 2026 with 34 found sin licencia — Laureles 21, San Cristóbal 19, El Poblado 16, La Candelaria 13; 8,951 RNT-registered viviendas turísticas May 2026). 'Acuerdo 056/2024' still NOT found — real basis is POT Acuerdo 48/2014 Art. 255 (permitted/prohibited-use table by área de mixtura; Alcaldía + Concejo state vivienda turística is not permitted in baja-mixtura zones). Mediano-plazo POT revision filed as Proyecto de Acuerdo 104 de 2026 (radicado 19 Aug 2026, 90-day Concejo study; pending — not enacted); per press (secondary) it would concentrate viviendas turísticas in alta-mixtura zones + áreas de vocación | Alcaldía de Medellín (Secretaría de Gestión y Control Territorial + Secretaría de Turismo) + POT Acuerdo 48/2014 + Concejo de Medellín PA 104/2026 | 2026-09-24 | 2026-11-18 | 2 | --rental`
- `2022 | tax | Ley 2277/2022 reforma tributaria — gan. ocas. 15%, wealth tax above UVT threshold | DIAN + MinHacienda | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `ongoing | visa | Migratorio M visa Art. 79 Res. 5477/2022 — real-estate route ≥350× SMLMV, FDI route >650× SMLMV; both accumulate 5 yrs to Visa R (Art. 90 as replaced by Res. 10434/2023 Art. 76, not automatic per Parágrafo 3). 2026 SMLMV COP 1,750,905 (+23%, Decreto 1469/2025; the Consejo de Estado suspended 1469 on 12 Feb 2026 and Decreto 0159 of 19-Feb-2026 re-fixed the same figure transitorily; secondary reports state an auto of 9 Jul 2026 revoked that suspension, restoring 1469 and leaving 0159 without effect, with the nullity action on the merits still pending — primary auto not read, verify at consejodeestado.gov.co Rad. 11001-03-25-000-2026-00004-00; the COP figure is the same under either decree) → 350× = COP 612.8M ≈ USD 195k, 650× = COP 1,138.1M ≈ USD 362k at TRM 3,144.14 (BanRep 2026-08-03). Re-prices every 1 Jan with SMLMV and daily with TRM; prior ~USD 125k figure was the 2025 wage at a ~4,100 TRM | Cancillería + Migración + `https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20No.%200159%20DEL%2019%20DE%20FEBRERO%20DE%202026.pdf` | 2026-09-24 | 2026-12-23 | 2 | --visa`

### 🇺🇾 UY

- `2021 | tax | Ley 19.937 — 11-year exemption on foreign interest+dividends for new tax residents (extends Ley 18.083); major wealth-relocation magnet from AR/BR | MEF + DGI | 2026-05-01 | 2026-12-01 | 1 | --tax --visa`
- `2020 | tax | Decreto 138/020 + 153/020 — lowered RE investment threshold to UI 3.5M (~USD 470k) for tax residency | MEF + DGI | 2026-05-01 | 2026-12-01 | 2 | --tax --visa`
- `2018 | finance | Ley 19.210 financial inclusion — cash-payment caps 40,000 UI for property AML | BCU + MEF | 2026-05-01 | 2026-12-01 | 3 | --finance --notary`
- `ongoing | rental | STR operator registration is NATIONAL not municipal — Ley 20.352 (promulgada 19 Sep 2024) mandates the Mintur Registro de Operadores Turísticos (inscription number in every offer, guest identity reported periodically to the Ministerio del Interior); scope per Mintur = alojamiento transitorio up to 120 días (Decreto-Ley 14.219 art. 28 A, as reworded by Ley 20.352 art. 5, defines temporada contracts in zonas turísticas as leases of ≤120 días). The '>5 lets/yr' trigger is NOT in the Ley 20.352 text nor the Mintur 24 Nov 2025 release — data not publicly available, verify at gub.uy/ministerio-turismo once the decree is signed. Reglamentary decree still DRAFT (Mintur proyecto 24 Nov 2025, 180-day platform window); NOT in force for the 2025-26 season; the IMPO consolidated text read 2026-09-24 carries no reglamentación note, and press (Carmelo Portal 10 Sep 2026, secondary) reports the Executive still completing it with no entry-into-force date announced. Maldonado only reinforces informal-supply control | Ley 20.352 + Mintur + Intendencia de Maldonado | 2026-09-24 | 2026-12-23 | 2 | --rental`

### 🇨🇱 CL

- `2020 | tax | Sobretasa Ley 21.210 — 0.275–0.425% on aggregate property > UF 670; ongoing tramo adjustments via Ley 21.713 reform | SII + MinHacienda | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `2022-04 | risks | Código de Aguas reform Ley 21.435 (published Apr 2022 per DGA): existing derechos de aprovechamiento de aguas (DAA) must be inscribed in the CBR Registro de Propiedad de Aguas AND registered in the DGA Catastro Público de Aguas — deadline 6-Apr-2025 (as set by the Jul 2023 extension), now 6-Apr-2027 under Ley 21.727 (D.O. 18-Feb-2025); regularización of unregistered historic uses (continuous since 29-Oct-1976) also closes 6-Apr-2027. Drought severity: not re-verified in this entry — check current decretos de escasez hídrica at DGA | DGA (MOP) — dga.mop.gob.cl — https://dga.mop.gob.cl/dga-del-mop-continua-despliegue-en-terreno-para-asesorar-sobre-inscripcion-y-registro-de-derechos-de-aprovechamiento-de-aguas | 2026-09-24 | 2026-12-23 | 2 | --risks --mains`
- `2022-04-13 | finance | Condominio Ley 21.442 (promulgada 1-Apr-2022, D.O. 13-Apr-2022) — Art. 100 repeals Ley 19.537 and existing copropiedad communities are governed by the new law "desde su publicación", with reglamentos de copropiedad to be adjusted within one year (the old '2023' effective field was that adjustment deadline, not vigencia); LeyChile marks it no derogado. Amended since — latest Ley 21.842 (D.O. 23-Sep-2026) adds Art. 43 bis: owners, tenants or occupants of dwelling units above the ground floor where children up to 12 or persons with special needs at higher fall risk live must install fall-prevention measures, and Art. 8 bars bylaws from prohibiting them | BCN LeyChile `https://www.bcn.cl/leychile/navegar?idNorma=1174663` + MinVivienda + Conservadores | 2026-09-24 | 2027-03-23 | 3 | --finance --notary`
- `2011 | risks | NCh 433 Mod DS 61/2011 — post-2010 Maule earthquake building-code revision raised seismic standards | MINVU | 2026-05-01 | 2027-01-01 | 1 | --risks`
- `ongoing | rental | No comuna-wide STR ban found: tightening runs via municipal patente comercial (Las Condes requires a favorable Informe de Uso de Suelo for a patente comercial definitiva) + uso-de-suelo enforcement, and copropiedad bylaws limiting short-stays under Ley 21.442 (D.O. 13-Apr-2022) + Reglamento DS N°7 MINVU (D.O. 9-Jan-2025). Las Condes / Providencia hospedaje-patente fines ≤5 UTM + clausura are secondary-sourced only (no municipal ordinance text read) — verify at the municipal Juzgado de Policía Local / DOM. Vitacura STR-specific curbs unverified; CS upheld hospedaje as permitted residential use (Lo Barnechea, OGUC 2.1.25; legal-news source) | MINVU Ley 21.442 + Reglamento DS N°7 + Municipios (patente) | 2026-09-24 | 2026-12-23 | 2 | --rental`

### 🇪🇨 EC

- `2024-04-01 | tax | IVA general rate 15% — LRTI Art. 65 (as quoted by SRI) sets a statutory 13% base and lets the President change the general rate by executive decree within a band ("En ningún caso la tarifa podrá ser inferior al 13% ni mayor al 15%"); Decreto Ejecutivo 198 set 15% "Durante el año 2024, desde el 01 de abril de 2024" under the Ley Orgánica para Enfrentar el Conflicto Armado Interno, la Crisis Social y Económica (RO 516), which also set 5% on construction materials from 1 Apr 2024; Decreto Ejecutivo 470 (4th supp. RO 700, 10 Dec 2024) kept 15% for 2025; SRI Circular NAC-DGECCGC25-00000006 (26 Dec 2025) — per RLRTI Art. 141 last para. (added by DE 213, RO 166, 18 Nov 2025) the last decreed rate stays in force, so "la tarifa del IVA que se encuentra vigente es del 15 %" until a new decree; a decree cut can go only to the 13% floor (a return to 12% would need a statutory amendment); holiday-weekend 8% tourism-services decrees (e.g. DE 190, 29–31 Mar 2024) do not change the general rate; NOTE the SRI IVA page body text still reads "vigente es del 0% y del 13%" — contradicted by the SRI circular and by that page's own decree table | SRI Circular NAC-DGECCGC25-00000006 + SRI IVA page decree table — https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar?id=236482f4-6125-42fd-b073-62c99d08233d&nombre=NAC-DGECCGC25-00000006.pdf | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `ongoing | tax | CGT 0% on habitual residence after 1-year holding (NOT 5 years) — UNIQUE LATAM exemption; LRTI art. 8 + reglamento, as amended by Ley Orgánica de Reforma Tributaria | SRI + Ley Orgánica Reforma Tributaria | 2026-05-27 | 2026-12-01 | 1 | --tax --exit`
- `2026-2035 (NDC period) | esg | Ecuador's Second NDC for 2026–2035 supersedes the first (2019) NDC. MAATE's own Registro Nacional de Cambio Climático states an unconditional target of 8,800 kt CO2-eq (7 %) plus a conditional target of 10,600 kt CO2-eq (8 %) subject to international cooperation (an implementation budget and its unconditional / conditional split were reported but not quoted from the RNCC page — verify there). The EC playbook carried "revised 2019: 9–37.5 % GHG reduction by 2025 vs BAU" — superseded, and the 37.5 % figure belonged to the 2015 INDC energy-sector conditional band (37.5–45.8 %), not to the 2019 NDC (9 % unconditional / 20.9 % conditional) — the 2015 / 2019 figures rest on secondary sources (IEA policy database, Climate Analytics), not on a primary page read this pass. Separately `https://www.ambiente.gob.ec/` fails TLS verification and 301s to `https://www.atencionintegral.gob.ec/` — use the `rncc.ambiente.gob.ec` subdomain and sweep every other ambiente.gob.ec citation in the EC playbook. The UNFCCC registry PDF of the Second NDC exceeded the fetcher's size limit and was not read directly. Verified 2026-09-18 | MAATE / RNCC `https://rncc.ambiente.gob.ec/rncc/news/segunda-contribucion-determinada-a-nivel-nacional-de-ecuador-2026-2035` | 2026-09-18 | 2026-12-17 | 2 | --esg (EC)`
- `ongoing | visa | Visa de Inversionista USD 47,000 (= 100 × SBU at SBU 2026 USD 470/mo) in Ecuadorian real estate or fixed-term productive activity; verify current SBU multiple at Cancillería; Ley Orgánica de Movilidad Humana 2017 + reglamento | decreto Ministerio del Trabajo Dec 2025 + Cancillería | 2026-05-27 | 2026-12-01 | 2 | --visa`

### 🇿🇦 ZA

- `2024-12-20 (assented — not in force) | finance | Expropriation Act 13 of 2024 assented 20 Dec 2024 (NOT Jan 2025) and published in Government Gazette No. 51964 on 24 Jan 2025 — still NOT in force as at 2026-09-24: s31 requires a presidential proclamation and gov.za records commencement as "To be proclaimed". Constitutional challenges pending — Minister of Public Works and Infrastructure confirmed in NCOP written reply 18 (CW18E) of 26 Feb 2026 that the Act is "the subject of multiple constitutional legal challenge by various applicants". The consolidated DA / AfriForum / IRR Legal / Vaderland Stigting review opened in the WESTERN CAPE HIGH COURT (not the Constitutional Court) on 3 Aug 2026, with Ramaphosa, DPWI, the NA Speaker and the NCOP Chairperson as respondents, and was POSTPONED PART-HEARD on 7 Aug 2026 after five hearing days — per applicant AfriForum's statement of 7 Aug 2026 three respondents and three friends of the court had still to argue and the applicants' replies were outstanding; no resumption date is published in the sources read (AfriForum: dates to be communicated when announced). Argument has not concluded, so no judgment can yet be reserved — verify resumption + judgment on SAFLII. Theoretical risk for residential land but practical urban risk remains low while the Act is unproclaimed | gov.za Acts (commencement) + DLRRD + `https://www.parliament.gov.za/storage/app/media/Acts/2024/Act_13_of_2024_Expropriation_Act_2024.pdf` + AfriForum applicant statement 7 Aug 2026 (party source) — https://www.gov.za/documents/acts/expropriation-act-13-2024-english-sepedi-24-jan-2025 | 2026-09-24 | 2026-12-23 | 1 | --finance --visa`
- `2024-08 | rental | National Tourism Amendment Bill still pending — interim non-binding draft Code of Good Practice for STRs gazetted 13 Mar 2026 (comment closed 12 May 2026); Bill estimated to Cabinet in 2026/27 FY per Min De Lille. Cape Town: 2026/27 Rates Policy (Annexure 5) approved by Special Council 29 Jun 2026 (SPC 04/06/26) categorises a property as Business and Commercial (rates ratio 1:2.41 to residential) where short-term letting availability exceeds 50% of total annual room nights (bedrooms x 365) over any 365-day period incl. past and future listed availability; registration data under the City's Short-Term Letting By-law feeds the categorisation (By-law promulgation status not re-verified 2026-09-24 — verify at capetown.gov.za); commercial reclassification of identified properties foreseen from 1 Jul 2027 per City STL FAQ (FAQ PDF unreachable 2026-09-24, not re-verified) | Dept of Tourism (PMG) + City of Cape Town Rates Policy 2026/27 + STR FAQ — https://www.capetown.gov.za/_documents/resource.capetown.gov.za/documentcentre/Documents/Bylaws%20and%20policies/Rates%20Policy.pdf | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `2024-02-29 | tax | Solar PV individual rebate (25% of cost, up to R15,000) applied only to panels brought into use 1 Mar 2023–29 Feb 2024; expired 29 Feb 2024 and NOT extended/replaced in 2025 or 2026/27 Budgets — no residential solar PV tax incentive currently available (Treasury reviewing 2023 renewable-energy incentives via survey, no successor enacted); business Sec 12BA 125% allowance separately lapsed 28 Feb 2025 | SARS (solar-tax-rebate page) + Treasury renewable-energy incentive review | 2026-07-02 | 2027-03-01 | 3 | --tax --esg`
- `2025-26 | tax | SARS Transfer Duty Schedule 8 — exempt below R1.1M, progressive to 13% above R12M; verify exact brackets each tax year | SARS | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `2024-2025 | risks | No loadshedding nationally since 16 May 2025 — Eskom recorded 441 consecutive loadshedding-free days as at 31 Jul 2026 (first full year since Sept 2018 reached 00:01 on 16 May 2026); Winter Outlook published 22 Apr 2026 projects no loadshedding to 31 Aug 2026 and demand was met 100% of the time FY-to-date (1 Apr–30 Jul 2026), on Generation Recovery Plan + Operation Vulindlela reforms and private generation. Residual localised risk is load reduction (peak-hour switch-offs on high-theft or overloaded feeders), NOT loadshedding: ~6.9% of Eskom's 7.2m customers still affected (down from a 23.5% peak), six provinces load-reduction-free, nationwide eradication targeted 2027 — check the specific feeder/suburb. Backup power (inverter/PV) still commonly retained as legacy install — market practice, not sourced; verify per property. Next trigger: Eskom Q2 FY2027 coal shutdown/repowering decision due 1 Jul–30 Sep 2026 (2026-08-07 verification) | Eskom + DMRE + `https://www.eskom.co.za/eskom-sustains-strong-system-performance-eaf-reaches-highest-daily-level-82-04-since-2017-and-unplanned-outages-recorded-at-lowest-daily-level-in-eight-years` | 2026-08-07 | 2027-02-03 | 3 | --risks --finance`
- `2022-02 | finance | Property Practitioners Act 22/2019 (PPRA) replaced EAAB Feb 2022 — new agent regulation + FFC requirements | PPRA | 2026-05-01 | 2027-01-01 | 3 | --finance --notary`
- `2026-2027 (in flight) | connectivity | Starlink GREY-MARKET — ICASA requires 30% local BEE ownership under ECA; Dec-2025 Malatsi equity-equivalent (EEIP) policy direction rejected by ICASA 13 May 2026 as needing ECA amendment (now tied to slow ECA Amendment Bill); ICASA 29 Jun 2026 gazette reaffirms 30% rule + 3 licence categories (I-ECS/I-ECNS/RFS), no ITA open so new entrants must buy an existing licence; ICASA Draft Amendment to RF Spectrum Regulations 2015 + RF Spectrum Fees Regulations 2010 (GG 54677, 15 May 2026: registration regime for satellite space-segment operators, blanket licensing for satellite terminal networks, ESIM rules) went to virtual public hearings 19-20 Aug 2026; SpaceX appeared at ICASA hearings seeking ownership clarity + fleet-wide blanket terminal licences (Business Insider Africa, secondary; hearing date not confirmed from primary); SpaceX licence application: none on file per ICASA as reported 15 Sep 2026 (Daily Maverick, secondary); grey imports via Mauritius/Mozambique SIMs; earliest legal launch est. 2027 or later (inputs: no application on file + ECA amendment required per ICASA 13 May 2026) | ICASA (13 May 2026 response + 29 Jun 2026 Govt Gazette + 7 Aug 2026 hearings notice) + DCDT | 2026-09-24 | 2026-12-23 | 1 | --connectivity`
- `2024 | ownership | South Africa: the Department of Agriculture, Land Reform and Rural Development (DALRRD) was split into a DEPARTMENT OF AGRICULTURE (nda.gov.za) and a DEPARTMENT OF LAND REFORM AND RURAL DEVELOPMENT (dlrrd.gov.za); the shared host www.dalrrd.gov.za is now NXDOMAIN and www.daff.gov.za was a CNAME onto it. Deeds registration sits with the land department — deeds.gov.za states "Deeds Registration is an entity of the Department of Land Reform and Rural Development" — while veterinary import permits for pet relocation sit with the agriculture department. One dead citation therefore needs two different successors. Verified 2026-09-18 | https://www.nda.gov.za/ / https://www.dlrrd.gov.za/ / https://www.deeds.gov.za/ | 2026-09-18 | 2027-09-18 | 3 | --relocation --title-monitoring --notary (ZA)`

### 🇬🇪 GE

- `2025-05-31 | regulatory | Foreign Agents Registration Act (GEOFARA, Law N399-IIმს-XIმპ) — adopted 1 Apr 2025, published 2 Apr 2025, in force 31 May 2025; wilful non-registration or other breach punishable by a fine up to GEL 10,000 or imprisonment up to 5 yr (FARA Art. 8 + Criminal Code Art. 355²(2), inserted by Law №400 of 1 Apr 2025); administering body moved from the Anti-Corruption Bureau to the State Audit Office from 2 Mar 2026 (Law №1292 of 17 Dec 2025); Constitutional Court claim №1865 (GYLA and others) admitted to the Plenum 24 Jun 2025 and a further claim №1883 filed 1 Aug 2025, no final judgment found in the court records read; an ECtHR case brought by GYLA and others is pending, with a CoE Commissioner third-party intervention reported 8 Sep 2026; grants-approval regime tightened 4 Mar 2026 — receiving a foreign grant without the required consent is a crime punishable by up to 6 yr (Criminal Code Art. 319¹, Law №1380); PACE resolution of 24 Jun 2026 called for repeal of FARA and the Law on Grants amendments "fully and unconditionally" (secondary, civil.ge); registration trigger is acting for a foreign principal in political activities, as PR or political consultant, or as fund-raiser (Art. 1) and the Act contains no provision on real-estate acquisition, so it does not restrict private residential purchase by foreigners but can reach NGOs, media, companies and advisers doing that work | matsne.gov.ge/en/document/view/6461578 (FARA consolidated) + matsne.gov.ge/ka/document/view/16426 (Criminal Code Arts. 355², 319¹) + constcourt.ge/ka/judicial-acts?legal=18165 + Venice Commission CDL-AD(2025)034 + civil.ge/archives/742301 (secondary) | 2026-09-24 | 2026-12-23 | 2 | --tax --rental --scams`
- `2026-03-01 | visa | Real-estate SHORT-TERM residence permit (Law on Legal Status of Aliens and Stateless Persons №2045-IIს Art. 15(j) — not the investment permit) now needs non-agricultural real estate with market value above the GEL equivalent of US$150,000 (US$100,000 before 1 Mar 2026), valued by an accredited certified appraiser; permit issued and renewed 1 year at a time (Art. 16) and ends if ownership of that property ends; renewal on the SAME property needs no re-valuation, so holders first permitted at US$100k keep renewing while they keep that property. Separate INVESTMENT residence permit Art. 15(h): US$300,000 investment or real estate above US$300,000 → 5-year permit (unchanged); holders of a valid investment residence permit are outside the Law on Labour Migration (Art. 1(4)(f)). Cut-off for buyers still applying at US$100k (reported by secondary sources as purchase completed before 1 Mar 2026) is not stated in the consolidated law text nor in amending Law №863 of 26 Jun 2025 (whose Art. 2(2) only commences the change from 1 Mar 2026, with no grandfathering clause) — PSDA administrative practice unverified, verify at PSDA / sda.gov.ge | Law of Georgia №2045-IIს (consolidated publication 25 Jun 2026) `https://matsne.gov.ge/ka/document/view/2278806` + Law on Labour Migration `https://matsne.gov.ge/ka/document/view/2806732` + sda.gov.ge | 2026-09-24 | 2026-12-23 | 2 | --visa --tax --rental`
- `2026-03-01 | visa | Labor migration amendments (adopted 26 Jun 2025, Law №862) require a right-to-labour-activity permit for foreign workers engaged by a local employer and for self-employed foreigners plus entrepreneurs beyond the visa-free year; lawful work needs employment contract + right to labour activity + labour residence permit or D1 visa; labour immigrants whose database registration was active on 1 Mar 2026 must obtain work authorisation + residence permit by 1 Jan 2027 (GEL 2,000 fine on the employer per worker AND GEL 2,000 on the worker or self-employed foreigner, doubled on repeat, tripled for a further breach after a doubled fine); labour-market test waived for International-Company and innovative-startup status employers, or where the posted vacancy simultaneously pays over GEL 15,000 gross per month AND requires a relevant higher-education degree (Gov Resolution №70 of 20 Feb 2026); Law №1509 of 15 Apr 2026 (in force on publication) took OUT of scope work done fully remotely for a local employer that needs no entry into Georgia and work or services for a non-resident tied to that non-resident's activity outside Georgia — so remote work for a foreign employer is not caught — plus short-term professional activity, public-institution work, category 1-3 directorships and heritage-restoration work; holders of a valid investment residence permit are also out of scope (Art. 1(4)(f)); Law №1815 of 25 Jun 2026 (published 29 Jun 2026) added the Art. 60 temporary-stay-right exemption (Art. 1(4)(o)), commencement 1 Sep 2026 per the 2026-08-07 verification | Parliament of Georgia + Fragomen + US Embassy Tbilisi + `https://matsne.gov.ge/ka/document/view/2806732` | 2026-09-24 | 2026-12-23 | 2 | --work --rental`
- `2026-01-01 | regulatory | Decree #602 of 26 Dec 2025 mandates travel medical insurance (min GEL 30,000 coverage) for all foreign entrants for duration of stay | Government of Georgia + matsne.gov.ge | 2026-05-27 | 2026-12-01 | 3 | --price --rental`
- `2025-04-17 | visa | Government Ordinance №122 of 17 Apr 2025 (published 22 Apr 2025) amended Ordinance №256 of 5 Jun 2015 (visa / residence-permit holders who may enter visa-free): nationals of 17 countries (Afghanistan, Bangladesh, Eritrea, Ethiopia, Ghana, Yemen, Cameroon, Côte d'Ivoire, DRC, Morocco, Nigeria, Pakistan, Somalia, Syria, Sudan, Tanzania, Uganda) keep the Gulf-state visa / residence-permit visa-free route only with a multiple-entry visa or residence permit valid ≥ 1 year on the day of entry (route restricted, not removed — substance per MIA statement as reported by EIG / Envoy, secondary; consolidated Georgian text walled 2026-09-24). The earlier citation (matsne 2867361) is Ordinance №255, the separate visa-free-countries list | matsne.gov.ge/en/document/view/2867377 (Ordinance №256 amendment history) + eiglaw.com (secondary) | 2026-09-24 | 2027-03-23 | 3 | --rental --scams`
- `2023-12 | visa | EU candidate status granted 14 Dec 2023 on the understanding that nine reform steps are taken; European Council concluded 27 Jun 2024 that the accession process is de facto halted and recalled it 17 Oct 2024; Georgian authorities announced 28 Nov 2024 they would not pursue opening negotiations until 2028; Council Presidency conclusions of 16 Dec 2025 state the process has effectively come to a standstill; the Commission suspended the visa exemption for Georgian diplomatic, service and official passports in Mar 2026 while ordinary-passport visa-free travel stays unaffected (EEAS page dated 7 Aug 2026). The EEAS page records no withdrawal of candidate status and no reopening — do not treat EU alignment of property tax or capital controls as a planning basis | European Council + EEAS `https://www.eeas.europa.eu/georgia/european-union-and-georgia_en` | 2026-09-24 | 2026-12-23 | 2 | --visa --tax --currency`
- `2025-XX | tax | Tbilisi property-tax schedule is set by Sakrebulo Ordinance №20-90 of 30 Dec 2014 (reg. 200130000.35.101.016108), not by any "Decision 14-69"; last amended by Ordinance №6-19 of 26 Dec 2025 (published 30 Dec 2025, retroactive to 1 Jan 2025), which cut the resident-enterprise rate to 0.001% for sports activities and regulated municipal passenger transport (M3 buses, metro, Rike–Narikala / Chavchavadze–Turtle Lake / University–Bagebi cable cars) for obligations arising 1 Jan 2025 to 1 Jan 2028 while leaving the 1% default; individual rates untouched — 0.2% of market value where prior-year household income is under GEL 100k and 0.8% at or above GEL 100k, with no property tax other than land where prior-year household income does not exceed GEL 40k (national Tax Code gate per Revenue Service, not a municipal act); non-agricultural land base rate GEL 0.24/m2 times the district territorial coefficient; late-December annual revisions expected (2026-08-07 verification) | Tbilisi City Hall + Revenue Service + `https://matsne.gov.ge/ka/document/view/6734892` | 2026-08-07 | 2027-02-03 | 3 | --tax`
- `ongoing | rental | No national STR licensing statute as of mid-2026 — Tbilisi STR regulation remains low (AirROI 2026: ~0% licensed listings, minimal registration); enforcement varies by city, monitor for Sakrebulo ordinances | City Halls (Sakrebulo) + Revenue Service + AirROI 2026 | 2026-07-02 | 2027-01-05 | 3 | --rental`
- `2026-07-01 | finance | NBG de-dollarization ceiling on unhedged foreign-currency loans rose to GEL 1,000,000 effective 1 Jul 2026 (in force on 2026-08-07), after GEL 500,000 to GEL 750,000 effective 1 Aug 2025 — FSC decisions read verbatim "the limit on unhedged foreign currency loans will increase from 500,000 GEL to 750,000 GEL, effective from August 1, 2025" and "the limit on unhedged foreign currency loans increases from 750,000 GEL to 1,000,000 GEL, effective from July 1, 2026"; below that ceiling the loan is issued in lari unless the borrower's income is in the loan currency (licensed-lender restatement, Terabank: "A loan or bank credit for amounts less than 1 000 000 GEL can only be issued in the national currency, except when the borrower's income and the loan are in the same currency"). CORRECTION to the prior entry — the FX-mortgage LTV cap was NOT tightened and NBG keys these rules off loan currency versus income currency, never buyer residency: FSR 2025 reads "since 2019, the National Bank of Georgia determined a maximum LTV ratio of 70 percent for mortgage loans issued in foreign currency", and NBG's live PTI and LTV table still reads LTV 90% for GEL loans and 70% for foreign-currency loans (checked 2026-08-07). The only LTV move in the window was a LOOSENING that HELPED buyers with income from abroad — Feb 2025 FSC "temporarily increases the maximum loan-to-value (LTV) ratio by 5 percentage points to 90% for local currency loans secured by real estate, issued to natural persons. Additionally, for individuals receiving income from abroad, the LTV ratio for mortgage loans will be raised by 10 percentage points to 80%". Same-tier NBG conflict to carry: the FSR 2025 macroprudential-measures table stamps the foreign-currency LTV row at 80% dated 26.02.2025 while the live PTI and LTV page reads 70% — treat 70% as the standing general cap and 80% as the income-from-abroad carve-out, and confirm the applicable figure with the lender before budgeting a deposit. Rate path is tightening, not post-EUR-cycle normalization: MPC raised the refinancing rate 0.25pp to 8.25% on 6 May 2026 and held at 8.25% on 17 Jun, 29 Jul and 9 Sep 2026, against a 3% inflation target (Sep 2026 MPC: headline inflation 5.6% in Aug 2026, core 3.6%, next MPC 21 Oct 2026). Next FSC meeting 30 Sep 2026 per the 6 May 2026 FSC release | NBG PTI and LTV Requirements page + NBG Financial Stability Committee decisions + NBG Monetary Policy Committee decisions + NBG Financial Stability Report 2025 + Terabank + https://nbg.gov.ge/en/page/pti-and-ltv-requirements + `https://nbg.gov.ge/en/media/news/financial-stability-and-monetary-policy-committees-decisi-3` | 2026-09-24 | 2026-10-01 | 2 | --finance --currency --macro`

### 🇮🇩 ID

- `2021-02 | foreign-buyer | PP No. 18/2021 (ditetapkan and in force 2 Feb 2021) — Hak Pakai (a right of use, not freehold) is the direct land right open to Orang Asing (Pasal 49(2)(e)); term on Tanah Negara / Tanah Hak Pengelolaan is 30 + 20 extension + 30 renewal = up to 80 yr (Pasal 52(1)), but Hak Pakai over Hak Milik is max 30 yr, renewable only by a new PPAT deed (Pasal 52(3)). Eligibility is a "dokumen keimigrasian" (Pasal 69(1)), which the Penjelasan defines as "visa, paspor, atau izin tinggal" — KITAS/KITAP is NOT a precondition in the PP text itself (Permen ATR/BPN 18/2021 implementing conditions not read in primary — confirm at the Kantor Pertanahan). Pasal 1 angka 14 defines Orang Asing as a non-citizen "yang keberadaannya memberikan manfaat, melakukan usaha, bekerja, atau berinvestasi di Indonesia", and Pasal 50 obliges a Hak Pakai holder who no longer meets Pasal 49 to release or transfer the right within 1 year, failing which it is extinguished by law. Foreigners may hold Hak Milik atas Satuan Rumah Susun in rumah susun on Hak Pakai OR HGB land (Pasal 71(1)(b)), limited by Pasal 71(2) to KEK, free-trade/free-port zones, kawasan industri and "kawasan ekonomi lainnya"; Pasal 72 limits foreign holdings by minimum price, plot area, number of plots/units and residential use | PP 18/2021 official text via JDIH Kota Surabaya `https://jdih.surabaya.go.id/uploads/peraturan/3815_pp_18-2021.pdf` + Ministry of ATR/BPN | 2026-09-24 | 2026-12-23 | 1 | --tax --visa ownership`
- `ongoing | foreign-buyer | Nominee ownership is void by statute, not merely risky — UU 5/1960 (UUPA) Art. 26(2), text as published on the Ministry ATR/BPN JDIH portal, makes any act intended to transfer hak milik to a foreigner directly or indirectly "adalah batal karena hukum dan tanahnya jatuh kepada Negara" (void by operation of law, and the land falls to the State), with Art. 27(a)(4) extinguishing the hak milik outright — so the foreign payer's outlay is not secured by the land it bought. The statute's own elucidation confirms the legitimate route: "hanya warganegara Indonesia saja yang dapat mempunyai hak milik atas tanah … Orang-orang asing dapat mempunyai tanah dengan hak pakai yang luasnya terbatas". Kanwil BPN Provinsi Bali records ~463 Hak Pakai parcels held in WNA names Bali-wide (regulator's own wording "sekitar 463", on data through Mar 2025), each generally not exceeding 5,000 m2, and states nominee practice "bersifat tersembunyi dan umumnya baru dapat terungkap ketika muncul persoalan hukum" (hidden, generally surfacing only once a legal problem arises) because the paperwork formally sits in an Indonesian citizen's name. SUPERSEDES the prior wording: no Indonesian court is named "Bali Provincial Court" (Bali's general courts are Pengadilan Negeri Denpasar and Pengadilan Tinggi Denpasar), and the asserted 2023-2025 nominee voidings were never verified — the Direktori Putusan at putusan3.mahkamahagung.go.id returns HTTP 403 to automated retrieval (re-confirmed 2026-08-07), so any circulating 2023-2025 nominee case count is unverified and must be checked manually against the docket | Kementerian ATR/BPN JDIH UU 5/1960 `https://jdih.atrbpn.go.id/peraturan/download/32/UU_05_1960.pdf` + Kanwil BPN Provinsi Bali `https://bali.atrbpn.go.id/berita/kepala-kantor-wilayah-bpn-provinsi-bali-klarifikasi-terkait-isu-pulau-di-bali-yang-dikuasai-wna` | 2026-09-24 | 2026-12-23 | 1 | --tax ownership`
- `2023-XX | visa | Permenkumham 22/2023 Second Home Visa — IDR 2B deposit route (state bank) is consistent across sources; whether the qualifying asset can BE the property itself (Hak Pakai/SHMRS) and at what value is data not publicly available in primary text read — secondary sources conflict (property of equivalent value vs IDR 5B property vs ~USD 1M) — verify at Imigrasi (imigrasi.go.id / evisa.imigrasi.go.id) | Imigrasi (not read 2026-09-24) + secondary guides businesshubasia.com, goldenharbors.com, magnumestate.com | 2026-09-24 | 2026-12-23 | 2 | --visa`
- `2022-01 | tax | UU HKPD Law 1/2022 reformed local taxation — BPHTB statutory ceiling 5%, kabupaten can set within ceiling; verify per-kabupaten | Ministry of Finance + DJP | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `2025-10-10 | rental | SUPERSEDED CITATION, not a substantive reversal — Permenparekraf 4/2021, which the ID playbook --rental headline rule cites (playbook line 332, grep-verified 2026-08-07) as the operative sectoral standard, has been revoked. Permenpar 6/2025 (Standar Kegiatan Usaha, Tata Cara Pelaksanaan Pengawasan, dan Sanksi Administratif pada Penyelenggaraan Perizinan Berusaha Berbasis Risiko Sektor Pariwisata) Pasal 22, in BAB VI Ketentuan Penutup, reads verbatim "... Nomor 4 Tahun 2021 tentang Standar Kegiatan Usaha pada Penyelenggaraan Perizinan Berusaha Berbasis Risiko Sektor Pariwisata (Berita Negara Republik Indonesia Tahun 2021 Nomor 283) dan ... Nomor 8 Tahun 2021 tentang Sanksi Administratif Perizinan Berusaha Berbasis Risiko Sektor Pariwisata dan Ekonomi Kreatif (Berita Negara Republik Indonesia Tahun 2021 Nomor 682), dicabut dan dinyatakan tidak berlaku", and Pasal 23 "Peraturan Menteri ini mulai berlaku pada tanggal diundangkan". The salinan carries "Ditetapkan di Jakarta pada tanggal 10 Oktober 2025"; its Diundangkan date did not render legibly in the copy read here, so the in-force date is taken from BPK JDIH, whose CATATAN reads "Peraturan Menteri Pariwisata ini mulai berlaku pada tanggal 10 Oktober 2025" (BN 2025 No. 793). WHERE THE STANDARD NOW SITS: in the national ministerial Lampiran, which carries "STANDAR KEGIATAN USAHA VILLA TINGKAT RISIKO MENENGAH RENDAH NO. KBLI: (55193) VILLA" and a parallel "NO. KBLI: (55130) PONDOK WISATA" standard, with compliance evidenced by a "Sertifikat Standar Usaha Villa Dengan Tingkat Risiko Menengah Rendah ... yang diberikan oleh Lembaga Sertifikasi Usaha/Lembaga Sertifikasi Produk Bidang Pariwisata", a third-party conformity body ("lembaga penilaian kesesuaian milik pihak ketiga"). This confirms from the primary text the KBLI 55193 villa code the ID block already uses at playbook line 336. It speaks to where the standard is SET, not to how it is enforced locally, about which this entry now makes no claim. TWO DATES TO DIARY: Pasal 5(2) requires the Sertifikat Standar Usaha Pariwisata "paling lambat 1 (satu) tahun terhitung sejak PB terverifikasi", Pasal 5(3) excepting certain "kegiatan usaha dengan tingkat Risiko menengah rendah tertentu"; and Pasal 21 gives operators whose Risk tier changed "jangka waktu paling lama 1 (satu) tahun terhitung sejak diundangkannya Peraturan Menteri ini", i.e. to 10 Oct 2026. The transitional article immediately preceding Pasal 21 keeps pre-existing OSS-issued PB and PB UMKU that were verified, approved and still valid before promulgation usable. WITHDRAWN — the prior wording of this line, that Bali villa STR enforcement "varies by kabupaten" and that Pondok Wisata licensing is "patchy", is not carried forward: no primary source is cited for it, and per-kabupaten STR enforcement activity and Pondok Wisata licence-issuance counts are data not publicly available — verify per property with the DPMPTSP and the Dinas Pariwisata of the specific kabupaten or kota where it sits, and against the OSS record for the business itself. DELIBERATELY NOT ASSERTED, in either direction: whether the legacy TDUP instrument survives the risk-based regime, whether Permenpar 6/2025 alters the nationality restriction on Pondok Wisata, and how the parent statute UU 10/2009 should now be cited. None was re-derived in this pass, so do not restate any of them on the strength of this entry. RETRIEVAL CAVEAT: on 2026-08-07 direct scripted retrieval failed from here, peraturan.go.id timing out and peraturan.bpk.go.id returning HTTP 403, so both texts were read through a proxy extractor; and no check was run for any later instrument amending Permenpar 6/2025. Re-open both sources in a browser and confirm current status on BPK JDIH before patching the playbook | Permenpar 6/2025 salinan on peraturan.go.id + BPK JDIH Permenpar 6/2025 + `https://peraturan.go.id/files/permenparekraf-no-6-tahun-2025.pdf` + `https://peraturan.bpk.go.id/Details/331639/permenpar-no-6-tahun-2025` | 2026-08-07 | 2027-08-07 | 4 | --rental`
- `2025-07-01 | rental | Bali Foreign Tourist Levy IDR 150,000 cashless e-Payment only, amount unchanged since the 14 Feb 2024 launch and reconfirmed in Perda Bali 6/2023 Pasal 5(2) as amended by Perda Bali 2/2025 (ditetapkan + diundangkan Denpasar 20 Jun 2025, in force 1 Jul 2025, Lembaran Daerah 2025 No. 2, status Berlaku on peraturan.go.id). Levy is due on EACH entry to Bali "secara langsung dari luar negeri atau secara tidak langsung melalui wilayah lainnya di Indonesia" (Pasal 4A(1)), but one payment covers that visit: Pasal 5(1) runs "selama Wisatawan Asing berwisata ke Bali dan sebelum meninggalkan wilayah Indonesia" (carried over from old Pasal 5(2), not a 2025 change), and a duplicate paid on the same arrival date is refundable under Pergub 25/2025 Pasal 15A. Payment DEADLINE relaxed, not the pre-payment option — advance payment was always allowed: old Pasal 5(4) required payment "sebelum atau pada saat memasuki pintu kedatangan di Bali", new Pasal 5(3) allows "sebelum atau selama berwisata di Bali", and Pergub Bali 25/2025 Pasal 12(1) lists arrival by air-sea-land, during-stay, OR "keberangkatan Wisatawan Asing keluar Bali" (departure) as payment points. New Pasal 4A(2) EXEMPTS transport crew, KITAS/KITAP holders, diplomatic and service visas, family-reunification visas, student visas, golden visas, and "pemegang jenis visa lainnya" — an open catch-all with detail delegated to a Pergub by Pasal 4A(4), so treat the list as open, not closed; the KITAS/KITAP exemption is the material one for resident foreign owners. Sanctions RESTRUCTURED rather than tightened: old Pasal 6(2) flatly provided that non-payers "dilarang berwisata ke Bali"; new BAB VIIIA Pasal 16A substitutes graduated administrative sanctions (teguran lisan, teguran tertulis, and-or "tidak mendapatkan pelayanan di Daya Tarik Wisata"). Procedure is Pergub Bali 2/2024 ONLY as amended by Pergub Bali 25/2025 (ditetapkan 20 Jun 2025, in force 1 Jul 2025, Berita Daerah 2025 No. 28), which amends Pasal 1 angka 11-12, 4, 9(2), 12, 13, 14(1) and 14(4), 16(1), inserts Pasal 15A and BAB IVA Pasal 22A-22C Imbal Jasa capped "paling tinggi 3%" of levy transactions, and deletes BAB V and Pasal 23 — citing Perda 2/2025 Pasal II(1) alone points at superseded procedure text. No 2026 instrument superseding either found as at 2026-08-07 | Bali Provincial Govt JDIH via lovebali.baliprov.go.id (gubernur/v5/8.pdf Perda 2-2025 + gubernur/v5/9.pdf Pergub 25-2025 + gubernur/v4/8.BaliGovernorRegulation.pdf Perda 6-2023) cross-confirmed at peraturan.go.id and peraturan.bpk.go.id + `https://lovebali.baliprov.go.id/gubernur/v5/9.pdf` | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `2026-02-24 | rental | Bali Perda 4/2026 tentang Pengendalian Alih Fungsi Lahan Produktif dan Larangan Alih Kepemilikan Lahan Secara Nomine — ditetapkan and diundangkan Denpasar 24 Feb 2026, in force on promulgation (Pasal 26), LD Provinsi Bali 2026 No. 4, signed Wayan Koster. WHAT IT PROHIBITS: Pasal 13(2) bars conversion of Lahan Produktif designated in the spatial plan (exceptions in 13(3) for national strategic policy, public-interest land acquisition and disaster relocation); Pasal 14 bars any person from acting as "perantara, fasilitator, atau menyediakan sarana yang menyebabkan warga negara asing menguasai kepemilikan lahan secara Nomine", Nomine being defined (Pasal 1 angka 11) as an arrangement naming someone to hold or manage land rights on behalf of a foreign national as beneficial owner. SANCTIONS ARE ADMINISTRATIVE: Pasal 20(2) lists written warning, temporary suspension, site closure, licence revocation or annulment, demolition, restoration of land function, incentive withdrawal and administrative fine; Pasal 20(5) adds only that criminal sanctions may apply "sesuai dengan ketentuan peraturan perundang-undangan". The Perda does not itself create a criminal offence or a prison term for nominee arrangements. THE 5-YEAR + IDR 1bn FIGURE is UU 41/2009 Pasal 72(1), for an individual converting designated LP2B land contrary to Pasal 44(1); UU 41/2009 appears in the Perda's Mengingat (legal basis), not in its sanctions article, and it is a land-conversion penalty, not a nominee penalty (corporate officers: Pasal 74, 2-7 yr + IDR 2-7bn). OTA NIB: the 31 Mar 2026 date was superseded — Kemenpar's own release says OTAs will require NIB + KBLI + NKU checked against OSS through an API targeted to launch June 2027; the Minister's 26 May 2026 press conference announced delisting of ~1,600 verified unlicensed operators from 1 Aug 2026 (secondary: ANTARA, Kontan, Media Indonesia); whether that delisting was carried out is not verified. NOT RE-VERIFIED from primary text: that Permenpar 18/2016 reserves Pondok Wisata to Indonesian citizens, and that a PT PMA may hold KBLI 55193 villa licensing — data not publicly available in primary text read — verify at Kemenpar JDIH (jdih.kemenpar.go.id), the investment positive list at BKPM (bkpm.go.id) and OSS (oss.go.id); the KBLI 55193 villa and 55130 pondok wisata standards themselves sit in Permenpar 6/2025, see that entry | JDIH Provinsi Bali — Perda 4/2026 signed salinan (dashboard-jdih.baliprov.go.id API record b0de5129-0933-454f-91b7-8de70934b5d7) + UU 41/2009 via peraturan.bpk.go.id/Download/28115 + Kemenpar siaran pers kemenpar.go.id/berita/siaran-pers-kemenpar-kembangkan-sistem-api-bersama-ota-perkuat-tata-kelola-akomodasi-pariwisata + (secondary) sumbar.antaranews.com/berita/763892 | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2024-12-01 | other | Indonesia: Perpres 173/2024 on the Ministry of Transport created the Direktorat Jenderal Integrasi Transportasi dan Multimoda (Ditjen Intram) as a new directorate-general alongside Perhubungan Darat / Laut / Udara / Perkeretaapian, with a mandate covering the whole of Indonesia and multimodal passenger + logistics transport. The Jabodetabek-specific BPTJ host bptj.dephub.go.id is dead and the ministry's web presence has moved from dephub.go.id to kemenhub.go.id; BPTJ's formal status was not confirmed from a primary source and needs checking at jdih.kemenhub.go.id. Verified 2026-09-18 | https://ditjenintram.kemenhub.go.id/portal/page/sejarah | 2026-09-18 | 2026-12-18 | 3 | --traffic --transport-noise (ID)`
- `2024-11-05 | other | Indonesia — the Ministry of Communication and Informatics (Kominfo) became the Ministry of Communication and Digital (Komdigi) under Peraturan Presiden No. 174 Tahun 2024 (LN 2024 no. 370); the minister has held the Komunikasi dan Digital portfolio since 21 Oct 2024, and kominfo.go.id no longer serves a site (NODATA / NXDOMAIN) — komdigi.go.id is the live host. Verified 2026-09-18 via JDIH BPK and Komdigi's own profile pages | https://peraturan.bpk.go.id/Details/306884/perpres-no-174-tahun-2024 / https://www.komdigi.go.id/profil/tugas-fungsi | 2026-09-18 | 2027-09-18 | 4 | --connectivity --remote (ID)`

### 🇲🇾 MY

- `2024-06 | visa | MM2H current MOTAC framework — 4 categories: Silver / Gold / Platinum (fixed deposit USD 150k / USD 500k / USD 1M; compulsory residence purchase ≥ RM 600k / RM 1M / RM 2M with 10-yr resale ban; pass 5 / 15 / 20 yrs, then renewable every 5 yrs) + SEZ/SFZ (FD USD 65k age 21-49 / USD 32k age 50+; compulsory Forest City, Johor property); age 25+ (21+ SEZ/SFZ); 90 days/yr cumulative stay for participants aged below 50; no monthly-income requirement on the MOTAC category pages; work/business permitted only in Platinum | MOTAC (mm2h.gov.my/category) + Immigration — https://www.mm2h.gov.my/category/overview | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2025-26 | tax | RPGT remains 10% permanent for foreigners even after 5+ yrs (citizens drop to 0% from 2022); permanent foreign-buyer disadvantage at exit | LHDN | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `2014-09-01 | foreign-buyer | State foreign-buyer minimum thresholds are set per state by PTG circular / EXCO — Selangor: Pekeliling PTG Selangor 1/2014 (in force 1 Sep 2014; still named as the approval basis on the PTG Selangor portal) sets residential RM2M in Zone 1 (Petaling / Gombak / Hulu Langat / Sepang / Klang) and Zone 2 (Kuala Selangor / Kuala Langat) and RM1M in Zone 3 (Hulu Selangor / Sabak Bernam), strata incl. landed strata only — non-strata landed residential not permitted; Penang: Island strata RM1M / Seberang Perai strata RM500k restored after the 2020-2024 HOC campaign ended Dec 2024 (secondary — state housing EXCO quoted by Utusan, May 2026; landed floors data not publicly available — verify at PTG Pulau Pinang); KL RM1M not re-verified from a primary source — verify at PTG WP; verify per-state circular at offer date | PTG Selangor Pekeliling 1/2014 + Dewan Negeri Selangor 2016 written answer + State EXCO + Land Office — https://dewan.selangor.gov.my/question/pemilikan-hartanah-oleh-warga-asing | 2026-09-24 | 2026-12-23 | 2 | --tax ownership`
- `2023-04-01 | rental | Penang strata STR restricted — Penang State Govt Garis Panduan Pengoperasian Tempat Inap Persendirian (TIP) di Skim Hartanah Berstrata in force 1 Apr 2023 (MMK 07/2023; full implementation 1 Mar 2024) requires the premises owner and operator to be Malaysian citizens only (cl. 5.1.1), so a foreign owner cannot run TIP on any Penang strata unit; it whitelists only Pangsapuri Perkhidmatan / SoHo / SoFo / SoVo / office suite / office duplex under MBPP (Island residential strata effectively barred), while mainland MBSP additionally allows pangsapuri, apartments, condominiums, townhouses and landed strata; caps 180 days per year (extension only by a further three-quarters resolution) and 3 days per rental transaction within one week, requires a three-quarters JMB or MC special resolution under Strata Management Act 2013 ss. 32(3) and 70(2), and bars low-cost / RM300,000-and-below affordable / PPR units; a parallel state guideline licenses landed-home TIP; Petaling Jaya separately licenses STR as Rumah Penginapan under the MBPJ guideline in force 1 Jan 2020 (MBPJ Hotel By-Laws 2007) and DBKL publishes an STR SOP for developers, JMB and MC in KL, so MC by-laws remain the decisive final layer in KL and PJ (2023-2024 instruments, MBPP + MBPJ + DBKL primary sources) | State + MC by-laws + `https://www.mbpp.gov.my/images/sumber/perancangan/l.u.2_-_gp_pengoperasian_tip_di_skim_hartanah_berstrata_di_pulau_pinang.pdf` | 2026-09-24 | 2026-12-23 | 2 | --rental`
- `ongoing | tax | Foreign-buyer flat 4% MOT stamp duty surcharge vs progressive citizen scale — for MYR 1.5M condo this is ~36% more (60k vs 44k) | LHDN Stamp Duty | 2026-05-01 | 2026-12-01 | 3 | --tax`
- `2026-01-01 | tax | Malaysia RPGT — from the disposal of Year of Assessment 2026 an acquirer may remit an amount equal to the deemed-assessment amount to the DGIR instead of the flat Schedule-5 retention (3% / 5% / 3% / 7%), where the disposer notifies the deemed tax amount before remittance, whichever is lower; the 60-day clock runs from the date of disposal and a 10% increase falls on the acquirer for non-payment. Verified 2026-09-18 on LHDN's retention/remittance page (last updated 25/05/2026) | https://www.hasil.gov.my/en/ckht/pegangan-dan-remitan-wang-oleh-pemeroleh/ | 2026-09-18 | 2027-03-18 | 3 | --exit (MY)`

### 🇻🇳 VN

- `2024-08-01 | foreign-buyer | 2024 Land Law (31/2024/QH15) + 2023 Housing Law (27/2023/QH15) both took effect 1 Aug 2024 — NOT 1 Aug 2025 — after Law 43/2024/QH15 (adopted 29 Jun 2024) replaced Art. 252(1) Land Law and Art. 197(1) Housing Law to bring commencement forward five months from the originally enacted 1 Jan 2025; re-verified in force and unamended on this point at 2026-08-07. Foreign-buyer core confirmed against Official Gazette text: Housing Law Art. 19(1) caps foreign holdings at 30% of the units in any one apartment building, or 250 landed houses (villas plus row houses) across an area of ward-equivalent population; Art. 20(2)(c) gives a foreign individual ownership per the contract but no more than 50 years from the date the Certificate is issued, extendable ONCE only by up to a further 50 years on application, term stated on the Certificate — ward-equivalence criterion and extension procedure delegated to Decree 95/2024/ND-CP (24 Jul 2024, in force 1 Aug 2024). Prior claim that the reform expanded mortgage access to foreign-owned banks is NOT verified against primary text and is withdrawn — Land Law Art. 41 keeps the long-standing formula "credit institutions licensed to operate in Vietnam" and addresses foreign-invested organisations rather than individual foreign home buyers; treat foreign-buyer mortgage availability as est. and confirm with the specific lender | National Assembly + MOC + MONRE + `https://datafiles.chinhphu.vn/cpp/files/vbpq/2024/9/43-2024-qh15.pdf` | 2026-09-24 | 2026-12-23 | 1 | --tax --finance ownership`
- `2025-08-01 | tax | Annual provincial land-price tables under 2024 Land Law replaced 5-yr tables — non-agricultural land tax base will track market more closely | MONRE + provincial PCs | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `2017-XX | tax | Recurring property tax PROPOSED multiple times since 2017 — NOT enacted as of 2026-05-01; monitor Ministry of Finance consultation | Ministry of Finance | 2026-08-07 | 2027-02-03 | 3 | --tax`
- `ongoing | visa | NO Vietnam Golden Visa via real estate exists — DT investment visa requires capital injection into a Vietnamese enterprise, not RE; common foreign-buyer assumption is wrong | Ministry of Public Security | 2026-05-01 | 2026-12-01 | 2 | --visa`
- `2025-XX | rental | District-level STR enforcement framing OBSOLETE — cấp huyện (district) People's Committees and their agencies ceased operating nationwide on 1 Jul 2025 (Law on Organization of Local Government 72/2025/QH15 Art. 51(3)), and Art. 1(1) organises administrative units into two tiers only, cấp tỉnh (province) and cấp xã (commune/ward/special zone), so any pre-Jul-2025 guidance naming a district People's Committee is void and STR enforcement now sits with provincial and ward (phường) PCs. HCMC has codified the rule city-wide rather than leaving it to ward discretion: Decision 19/2026/QĐ-UBND Art. 12(3) requires a tourist apartment let in a condominium to register a tourist-accommodation establishment (đăng ký hoạt động cơ sở lưu trú du lịch) and comply with tourism law, Art. 12(4)(a) adds tax registration and declaration plus residence, security, e-commerce, sanitation and fire-safety duties, Art. 12(4)(b) requires temporary-residence registration for tenants, and Art. 17 assigns state housing-management responsibility to the cấp xã PC; the decision text contains zero references to cấp huyện or quận. Prior Pink Book plus business-licence ward-practice claim was anecdotal — no primary source located as of 2026-08-07; treat ownership-certificate demands as building-specific and verify per ward | Provincial PCs + MOCST + `https://xaydungchinhsach.chinhphu.vn/toan-van-luat-so-72-2025-qh15-to-chuc-chinh-quyen-dia-phuong-119250618161434371.htm` | 2026-08-07 | 2027-02-03 | 3 | --rental`
- `2026-04-25 | rental | HCMC apartment STR rule REPLACED — Decision 19/2026/QĐ-UBND (HCMC People's Cttee, issued 11 Apr 2026, effective 25 Apr 2026, signed Bùi Xuân Cường) supersedes Decision 26/2025/QĐ-UBND (eff. 27 Feb 2025). New rule reframes short-term (day/week) apartment letting as tourist accommodation (căn hộ du lịch): permitted only if the owner registers a tourist-lodging operation and complies with housing/real-estate/tax/residence/security/tourism/fire-safety rules (Art. 12); scope widened to residential-only + mixed-use buildings — press frames it as both a loosening and a tightening. Superseded 26/2025 had barred STR in ordinary residential apartments (Art. 13), allowing only mixed-use condotels. Whether an ordinary residential unit now qualifies turns on approved function + registration — verify full text per building. Hanoi/Da Nang: no city-level STR decision equivalent to HCMC 19/2026 was identified at the 2026-07-02 check — re-verify at the Hanoi / Da Nang People's Committee portals. National lead (secondary, VietNamNet 11 Sep 2026 — not yet verified against the Government gazette): Decree 339/2026/NĐ-CP, reported in force 26 Aug 2026, fines VND 100-130 million for using a condominium apartment for non-residential purposes other than renting it out as a residence | HCMC People's Committee (Decision 19/2026/QĐ-UBND, thuvienphapluat.vn + luatvietnam.vn full text) + Nhân Dân + Người Lao Động | 2026-09-24 | 2026-12-23 | 1 | --rental`
- `2026-09-11 | connectivity | Hague Apostille Convention IN FORCE for VN since 11 Sep 2026 (HCCH status table cid=41, row Viet Nam / 31-XII-2025 / A** / 11-IX-2026 (** = objection filed), no delay note, verified 2026-09-17) — POA chain from Hague states shifted from full consular legalisation to apostille; Germany (20 May), Austria (19 Jun), Czechia (2 Jul 2026) objected under Art. 12(2) — the only three on the HCCH notifications page, none withdrawn — so the Convention is NOT in force between VN and those 3 states and consular legalisation persists pairwise (Decree 293/2026/NĐ-CP Art. 5(4) codifies this domestically); implementation: Decree 293/2026/NĐ-CP of 23 Jul 2026 effective 11 Sep 2026 + Circular 12/2026/TT-BNG of 11 Sep 2026; competent authorities = MFA Consular Department (Hanoi) + HCMC Department for External Relations (HCCH authority record aid=1240, updated 23 Jul 2026), provincial delegation deferred to a ministerial roadmap (Art. 6(3)); fee = existing consular-legalisation fee (Art. 9(1)), no separate apostille fee published; corpus flip applied 2026-09-17 to shared/language.md + shared/remote.md + shared/sections.md + shared/connectivity.md + shared/relocation.md + shared/notary-forced-heirship.md + vn playbook; rolling watch = any withdrawal of the DE/AT/CZ objections | HCCH status table `https://www.hcch.net/en/instruments/conventions/status-table/?cid=41` + objections `https://www.hcch.net/en/instruments/conventions/status-table/notifications/?csid=1557&disp=type` + Decree 293/2026/NĐ-CP (datafiles.chinhphu.vn) | 2026-09-17 | 2026-12-16 | 2 | --connectivity --language --remote`
- `2026-02 | connectivity | Starlink licence GRANTED ~Feb 2026 — Authority of Telecommunications (MOST, ex-MIC) licensed Starlink Services Vietnam for fixed+mobile LEO satellite telecom w/ network infra; Radio Frequency Dept approved spectrum; up to 600,000 terminals + 4 gateways under 5-yr pilot (PM Decision 659/QD-TTg, 26 Mar 2025, to Jan 2031); launch date TBA | MOST Authority of Telecommunications + Radio Frequency Dept + PM Decision 659/QD-TTg (VNA/VietnamPlus) | 2026-07-02 | 2027-01-05 | 2 | --connectivity`
- `2025-03-01 | cadastre | MONRE (Ministry of Natural Resources and Environment, Bộ Tài nguyên và Môi trường) merged with MARD (Ministry of Agriculture and Rural Development) to form **MAE (Ministry of Agriculture and Environment)** effective 1 March 2025; Department of Land Administration + Office for Land Use Rights Registration (VPĐKĐĐ) re-housed under MAE; cadastre web-portal moved to `en.mae.gov.vn`; existing 2024 Land Law and 2023 Housing Law authorities unchanged in substance, only the parent ministry's name + URL | Vietnam National Assembly Resolution 176/2025/QH15 + en.mae.gov.vn confirmation | 2026-05-27 | 2027-03-01 | 2 | --notary --remote (VN)`
- `2025-03-01 | other | Vietnam's machinery-of-government merger took effect: National Assembly Resolution 176/2025/QH15 of 18 Feb 2025 set the Government at 14 ministries + 3 ministry-level agencies operating from 1 Mar 2025, and the Ministry of Transport was absorbed into the Ministry of Construction (Bộ Xây dựng, Nghị định 33/2025/NĐ-CP of 25 Feb 2025); moc.gov.vn now serves the roads / maritime and inland waterways / aviation / rail / vehicle-inspection portfolio and mt.gov.vn returns a runtime error; verified 2026-09-18 | https://moc.gov.vn/vn/Pages/Trangchu.aspx / https://moc.gov.vn/pl/pages/Vanban.aspx | 2026-09-18 | 2026-12-17 | 2 | --traffic --permits --risks --connectivity (VN)`
- `2025-03-01 | work-rights | Vietnam dissolved the Ministry of Labour Invalids and Social Affairs (MOLISA) in the 2025 merger; Nghị định 25/2025/NĐ-CP of 25 Feb 2025 vests state management of labour / wages / social insurance / employment / occupational safety in the Ministry of Home Affairs (Bộ Nội vụ) from 1 Mar 2025, and Nghị định 219/2025/NĐ-CP on foreign workers in Vietnam was signed and took effect on 7 Aug 2025; molisa.gov.vn and vieclamvietnam.gov.vn are retired; verified 2026-09-18 | https://xaydungchinhsach.chinhphu.vn/bo-noi-vu-giup-chinh-phu-thong-nhat-quan-ly-nha-nuoc-ve-lao-dong-tien-luong-va-bhxh-119250224175033355.htm / https://congbao.chinhphu.vn/van-ban/nghi-dinh-so-219-2025-nd-cp-45798.htm | 2026-09-18 | 2026-12-17 | 2 | --work --visa --digital-nomad --relocation (VN)`
- `2025-03-01 | tax | Vietnam's Tổng cục Thuế (General Department of Taxation) was reorganised into Cục Thuế, a department under the Ministry of Finance, by Quyết định 381/QĐ-BTC of 26 Feb 2025 effective 1 Mar 2025; Cục Thuế expressly inherits the tasks, powers and responsibilities of Tổng cục Thuế and local offices are reorganised into 20 regional Chi cục Thuế; the gdt.gov.vn domain still serves but its pages are now titled Cục Thuế - Bộ Tài Chính; verified 2026-09-18 | https://xaydungchinhsach.chinhphu.vn/print/quyet-dinh-81-qd-btc-quy-dinh-chuc-nang-nhiem-vu-quyen-han-co-cau-to-chuc-cua-cuc-thue-119250228175045692.htm | 2026-09-18 | 2027-03-18 | 3 | --tax --rental --home-tax --exit (VN)`

### 🇵🇭 PH

- `2024-2027 | tax | RA 12001 Real Property Valuation Reform — statutory SMV-updating deadline was 5 Jul 2026 (IRR §41 of BLGF MC 001.2025), now lapsed; certified SMVs roll out via BLGF regional 45-day plus central 30-day review plus DOF 30-day certification, effective 15 days after publication, then general revision every 3 years (BLGF MC 001.2026, 6 Jan 2026). RPT increase in the FIRST year of an approved SMV is capped at 6% of pre-RPVARA RPT per tax type (RA 12001 Sec. 29 Transitory Guidelines); LGU sanggunian may cap or phase later years by ordinance — bill shock is deferred and phased, not immediate. RPT amnesty window closed 5 Jul 2026. SUSPENSION PENDING: in Aug 2026 the President asked Congress to suspend RA 12001; on 23 Sep 2026 the Palace said he supports temporarily suspending real property valuation increases, that DOF is acting (action unspecified), and that Congress would need to act (GMA News + BusinessWorld 2026-09-23, secondary). As of 2026-09-24 no suspension statute or DOF/BLGF issuance has been verified from a primary source — confirm with BLGF/DOF and the LGU assessor before modelling a new SMV | DOF + LGUs + `https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/97502` + GMA News/BusinessWorld 2026-09-23 (secondary) | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `2025-26 | tax | PH "CGT" 6% on GROSS sale price (or zonal/FMV whichever higher) per NIRC §24(D) — transaction tax in substance, not gain-based; even loss-making sales taxed | BIR | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `ongoing | foreign-buyer | 1987 Constitution Art. XII §7 + Anti-Dummy Law (CA 108) criminal grade 5-15 yrs imprisonment + property forfeiture for nominee structures | DOJ + Constitutional | 2026-05-01 | 2027-01-01 | 1 | --tax ownership`
- `ongoing | visa | SRRV (PRA) USD 10-50k deposit by age category; SIRV (BOI) USD 75k qualifying assets — both permit long-term residence + condo ownership | PRA + BOI | 2026-05-01 | 2026-12-01 | 2 | --visa`
- `2009-XX | foreign-buyer | Matthews v. Taylor (2009) Supreme Court ruling — foreigners cannot reclaim funds used to buy land titled to a Filipino spouse; Path 4 spouse-titled is buy-at-own-risk | Supreme Court | 2026-05-01 | 2027-01-01 | 1 | --tax ownership`

### 🇮🇱 IL

- `2025-01-01 | tax | VAT raised from 17% → 18% on 1 Jan 2025 — affects new-build pricing AND attorney/broker/appraiser fees; common stale-data trap | Tax Authority | 2026-08-07 | 2026-11-05 | 1 | --tax`
- `2022-10-01 | tax | TAMA 38 (national earthquake retrofit incentive) sunset 1 Oct 2022 — many sources still reference it as active; new retrofit goes through TAMA 70 + local outline plans | Israel Land Authority + municipalities | 2026-05-01 | 2026-12-01 | 2 | --tax --risks`
- `2023-2026 | risks | Israel-Hamas (Oct 2023; fragile US-brokered Oct 2025 Gaza ceasefire) + Israel-Hezbollah (Nov 2024 ceasefire; 2026 Israeli offensive in Lebanon after Hezbollah attacks per CFR, secondary) + two Israel-Iran wars (Jun 2025 12-day war; 2026 war, Apr 2026 ceasefire) disrupted insurance. Property Tax Compensation Fund (Israel Tax Authority) is the state compensator — 2026 Iran war run as Operation "Roaring Lion" with indirect-damage tracks for Mar-Apr 2026 and May-Jun 2026 (May-Jun business claims open to 17 Nov 2026); 9,115 claims filed by 10 Mar 2026 (ynet, secondary); cumulative claim count since Oct 2023: data not publicly available — verify at ITA Compensation Fund | Israel Tax Authority Property Tax Compensation Fund + gov.il — https://www.gov.il/en/pages/sa170826-1 | 2026-09-24 | 2026-12-23 | 1 | --risks --insurance`
- `ongoing | foreign-buyer | RMI/Israel Land Authority manages ~93% state-owned land (state ~70% + KKL/JNF ~12-13% + Development Authority ~10%); KKL/JNF land restricted to Jewish lessees by charter — litigation ongoing | RMI + KKL | 2026-05-01 | 2026-12-01 | 1 | --tax ownership`
- `2009-XX | tax | Heskem Hadash post-2009 reform allows lessees to convert leasehold (חכירה) to freehold (חופשי) for capitalization fee on built-up land in many areas | RMI | 2026-05-01 | 2027-01-01 | 2 | --tax ownership`
- `ongoing | tax | Olim 7-year incentivized purchase-tax scale (0.5% on first ILS 1.92M / 5% above) vs non-resident scale (8% on first ILS 6.05M / 10% above) — saves ~ILS 207k on ILS 4M flat est. | Tax Authority + Aliyah Ministry | 2026-05-01 | 2026-12-01 | 2 | --tax --visa`
- `2026-01-01 | other | Israel: land-registration fees re-indexed to CPI with effect 1 Jan 2026 under הודעת המקרקעין (אגרות), התשפ"ו-2025, announced by the Authority for Land Registration and Settlement of Rights on 23 Dec 2025. The authority's nesach-tabu service page no longer states any amount and directs users to the government payments site, so the corpus figure of ILS 11 is currently uncited; the attached fee-schedule PDF is behind the gov.il edge block and was not retrievable on 2026-09-18. Verified 2026-09-18 | https://www.gov.il/he/pages/fees-2026 | 2026-09-18 | 2026-12-18 | 3 | --notary --home-tax (IL)`

### 🇲🇦 MA

- `2023-09-08 | risks | Al Haouz earthquake M 6.8 (USGS event us7000kufc, 8 Sep 2023) — state reconstruction programme ongoing: Morocco's government portal reported on 8 Sep 2025 that Al Haouz province housing reconstruction had reached 91.33% and that 85% of damaged homes in Marrakech (about 2,620 units) had been rebuilt (the ADHA figure of 54,425 homes completed by mid-Mar 2026 is secondary via Medias24). Skill guidance, not a statutory rule: commission an independent structural survey for any pre-2011 or traditional pisé / adobe / médina build in Marrakech + the High Atlas valleys; no official end date for the elevated-risk period is published — verify current status with the Agence de Développement du Haut Atlas (ADHA) | USGS event us7000kufc + maroc.ma 8 Sep 2025 + Medias24 18 Mar 2026 (secondary) — https://earthquake.usgs.gov/earthquakes/eventpage/us7000kufc | 2026-09-24 | 2026-12-23 | 1 | --risks --insurance`
- `2024-XX | risks | RPS 2024 (Règles Parasismiques) strengthened building code post-Al Haouz — NOT retroactive | Ministry of Housing + RPS | 2026-05-01 | 2026-12-01 | 2 | --risks`
- `2017-XX | tax | CGT (TPI) 20% on net gain — exempt if held >6 yrs primary residence / >10 yrs secondary post-2017 reform | DGI | 2026-05-01 | 2027-01-01 | 3 | --tax`
- `ongoing | foreign-buyer | Office des Changes registration at purchase via authorised bank is ONLY legal repatriation gateway — skip and sale proceeds + rental income cannot leave dirham zone (non-convertible currency) | Office des Changes | 2026-05-01 | 2026-12-01 | 1 | --tax --currency`
- `ongoing | foreign-buyer | Title status decision tree: titré (immatriculé under ANCFCC) ✅ foreigner-buyable; non-titré (melkia) requires réquisition d'immatriculation; habous (religious endowment) cannot be sold to non-Muslims; collectif (tribal) requires conversion | ANCFCC + Ministry of Habous | 2026-05-01 | 2027-01-01 | 1 | --tax ownership`
- `ongoing | rental | National STR regulation fragmented; enforcement uneven; no single national Airbnb register as of 2026-05 — verify per-prefecture | Ministry of Tourism + prefectures | 2026-08-07 | 2027-02-03 | 3 | --rental`
- `2026-01-01 | tax | Morocco's 15 % preferential corporate-tax rate for Casablanca Finance City status and for Zones d'Accélération Industrielle is superseded — LF 2023 (loi de finances n° 50-22) set a transitional ramp of 16,25 % for exercises opened from 1 Jan 2023 / 17,50 % from 1 Jan 2024 / 18,75 % from 1 Jan 2025 / 20 % from 1 Jan 2026 (CGI art. 247-XXXVII-A-2); the 15 % figure is wrong for any exercise opened on or after 1 Jan 2023; verified 2026-09-18 against the CGI 2026 | https://www.finances.gov.ma/Publication/dgi/2025/CGI-2026-FR.pdf | 2026-09-18 | 2027-03-18 | 1 | --tax --macro --exit (MA)`
- `2023-07-12 | other | Morocco is replacing its municipal distribution régies with Sociétés Régionales Multiservices under loi n° 83-21 du 12 juillet 2023 (date per the Ministry of the Interior / DGCT); Bulletin Officiel n° 7432 of 21 Aug 2025 states the SRMs take over water and electricity distribution plus assainissement and éclairage public, are deployed first in four pilot regions — Casablanca-Settat, l'Oriental, Marrakech-Safi and Souss-Massa — and are then generalised to the other eight regions; every régie row in ma/playbook.md (RADEEMA, RADEEF, RADEEC, RADEEL, RAK, RAMSA) is in scope and the per-régie handover dates are NOT sourced; verified 2026-09-18 | https://www.sgg.gov.ma/BO/FR/2873/2025/BO_7432_Fr.pdf | 2026-09-18 | 2027-03-18 | 2 | --mains --price --relocation (MA)`

### 🇪🇬 EG

- `2024-03-06 | currency | EGP free-float Mar 2024 (after IMF EFF approval) — devaluation ~15.7→30→50/USD by Mar 2024; hit all-time low ~54.9/USD Mar 2026, appreciated to ~49/USD by Jul 2026 (CBE official 49.08 buy 1 Jul 2026), then weakened to ~51.4/USD (CBE average market rate 51.3749 buy / 51.4749 sell, 23 Sep 2026); flexible float sustained (IMF EFF 5th/6th reviews completed Feb 2026, per 2026-07-02 check); foreign buyers face structural FX volatility | CBE + IMF | 2026-09-24 | 2026-12-23 | 1 | --currency --tax`
- `2023-03 | visa | CBI/RBI instrument is Art. 4 bis of Nationality Law 26/1975 as amended in 2019 (GAFI's citizenship application form cites Law No. 140 of 2019 regulating the process of applying for Egyptian citizenship; some secondary guides give Law 190/2019 — verify the number in the Official Gazette), implemented by PM Decree 3099/2019 — NOT Investment Law 160/2023 (that statute amends Investment Law 72/2017: Golden Licence + incentives, carries no nationality tier). GAFI's live application form publishes five Decree-3099/2019 options: USD 250,000 non-refundable "direct revenue (grant) to Public Treasury Authority"; USD 500,000 state-owned real estate; USD 400,000 project at min 40% capital; USD 1,000,000 refundable after 3 years; USD 750,000 refundable after 5 years. The 250k has NO lock period and is NOT refundable; USD 750,000 is the only 5-year refundable tier GAFI publishes. CURRENT THRESHOLDS AND IMMIGRATION OUTCOME: data not publicly available — verify in writing with the Citizenship Applications Assessment Unit (Council of Ministers) before transferring funds. GAFI's form cites no instrument later than PM Decree 647/2020 and never mentions Decree 876/2023; US State Dept 2025 ICS says Decree 876/2023 (Mar 2023) amended 3099/2019 to USD 300k assets / USD 350k plus USD 100k CBE deposit / USD 500k 3-yr / USD 250k non-refundable and frames ALL four routes as PERMANENT RESIDENCY, whereas GAFI frames every route as CITIZENSHIP. Two primary government sources unreconciled on both figures and outcome; GAFI additionally gives two destinations for the 250k (Public Treasury Authority on its options page, CBE Citizenship Applications Assessment Unit acct 4-082-19000-2 on its own transfer letter) | GAFI citizenship application form + US State Dept 2025 ICS + `https://www.investinegypt.gov.eg/PublishingImages/Lists/We%20Can%20Help/AllItems/Citizenship%20application%20form.PDF` | 2026-09-24 | 2026-12-23 | 1 | --visa --tax`
- `2023-XX | tax | Law 175/2023 — CGT 2.5% of GROSS sale price (not net gain); even loss-making sales taxed; materially distorts IRR modeling | ETA | 2026-05-01 | 2026-12-01 | 2 | --tax`
- `1996-XX | foreign-buyer | Law 230/1996 — max 2 properties/foreigner, max 4,000 m² each, NOT in protected/military/Sinai/border zones, NOT within 5 km of Suez Canal, agricultural land Egyptian-only, 5-yr resale lock (waivable Cabinet) | Ministry of Justice + REPA | 2026-05-01 | 2027-01-01 | 1 | --tax ownership`
- `pending (Cabinet approval 2023-07-05; enactment unverified) | foreign-buyer | Foreign-buyer FX-payment condition — PRIOR ROW WITHDRAWN AND SCOPE NARROWED. WITHDRAWN 1: the label 'Form 4' for any Egyptian foreign-property-purchase document — unsupported at every source tier reached across three verification passes; no replacement document name is asserted here — data not publicly available — verify with the Ministry of Justice Real Estate Publicity Department. WITHDRAWN 2: 'without it future USD repatriation of sale proceeds structurally blocked, sellers stuck with EGP-only exit' — no primary source states this, and the nearest primary statement points the other way: US State Dept ICS 2025 Egypt (Remittance Policies) 'The 1992 U.S.-Egypt Bilateral Investment Treaty provides for free transfer of dividends, royalties, compensation for expropriation, payments arising out of an investment dispute, contract payments, and proceeds from sales' (a US-investor treaty right, not a general rule for all nationalities). RE-ATTRIBUTED from CBE to the Ministry of Justice (Real Estate Publicity Department), which GAFI names as the 'Relevant government agency'. ESTABLISHED ONLY AS AT 13 Nov 2024, the Last-Modified date of the GAFI FDI Regulations PDF (header re-checked 2026-08-07): 'A law is currently under review to amend certain provisions of Law No. 230 of 1996. The amendment aims to allow non-Egyptians to own an unlimited number of properties in Egypt, eliminating the previous restriction of two properties in two different cities, provided payment is made in foreign currency'; the same page records that the Council of Ministers approved the amendment 'in session No. 246 on July 5, 2023' and that 'The Ministry of Justice has completed the drafting of this amendment to be presented to the Egyptian Parliament'. WHETHER IT HAS SINCE BEEN ENACTED — data not publicly available — verify at the Egyptian Official Gazette and the House of Representatives record before relying either on the two-property cap or on an unlimited-ownership foreign-currency route. Egyptian press additionally reports a PM Decision No. 2021 of 2026 delegating the Prime Minister's Article (2) and (5) powers to the Minister of Justice and repealing PM Decision No. 2725 of 2024 — not seen in the Gazette by this pass, and GAFI's own legal-basis column already records two earlier delegations of those same powers (PM Decree 686 of 2013, PM Decree 1237 of 2018), so a further delegation does not on its own establish that the ownership cap moved. ALSO UNPROVEN: a notarisation and registration gate requiring evidence the price was wired from abroad in foreign currency to a CBE-authorised bank, attributed to REPA Technical Publication 8 and Circular 41 of 2024, is described only by law firms and Egyptian press, the instruments being internal and ungazetted — data not publicly available — verify in writing with the Ministry of Justice Real Estate Publicity Department before contracting | GAFI FDI Regulations (Last-Modified 13 Nov 2024) https://www.gafi.gov.eg/English/Documents/FDI%20Regulations.pdf + US State Dept Investment Climate Statement 2025 Egypt https://www.state.gov/reports/2025-investment-climate-statements/egypt/ ; PM Decision 2021 of 2026 is press-reported only and unverified against the Official Gazette | 2026-08-07 | 2027-02-03 | 3 | --tax --currency --finance --exit --compare --notary --agent --retirement ownership`
- `ongoing | foreign-buyer | Sinai is usufruct-only 50-yr leasehold from TDA despite many Sharm El Sheikh sales offices marketing units as "freehold" — buyers regularly misled; deal-killer-class misrepresentation | TDA + REPA | 2026-05-01 | 2026-12-01 | 1 | --tax ownership`

### 🇲🇺 MU

- `2026-07-01 | tax | Finance Act 2025 (Act 18/2025) §49 RDA s.3(1G) + §29 LDTA s.4(9) had raised non-citizen EDB-scheme / NCPRA s.3(3)(c)(v) residential registration duty (buyer) + resale land transfer tax (seller) to 10% for transfers on/after 1 Jul 2026 — REPEALED by Finance Act 2026 (Act 14/2026; passed 31 Jul, assented 12 Aug, gazetted 13 Aug 2026): s.16(b) repeals RDA s.3(1G) (EY-confirmed); Bill cl.9(a)(i) repeals LDTA s.4(9); standard 5% applies. The Bill's commencement clause (cl.28) gives ss.9/16 no deemed date, so treatment of deeds registered 1 Jul–12 Aug 2026 = data not publicly available — verify at MRA / Registrar-General. MU stays CGT-free (the 30%-of-gain formula was never enacted). NEW (FA 2026 s.9(a)(ii)+(d), LDTA s.4(11) + Seventh Schedule Part IV): additional 10% duty, payable by the transferor, on transfer to a non-citizen of residential property on State land or Pas Géométriques under NCPRA s.3(3)(c)(v); not applicable where a notarial presale agreement was executed before 19 Jun 2026 | Finance Bill No. XII of 2026 cl.9 + cl.16 + cl.28 — mauritiusassembly.govmu.org; National Assembly Acts 2026 table (Act No 14); EY Alert on Finance Act 2026 (17 Sep 2026); Finance Act 2025 Act 18/2025 §29 + §49 — https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2026/07/bill1226.pdf | 2026-09-24 | 2026-12-23 | 1 | --tax ownership --visa`
- `2025-07-01 | tax | PIT scale 0/10/20% took effect for the income year commencing 1 Jul 2025 (Finance Act 2025) and is still the scale MRA administers as at 2026-08-07 — the MRA PAYE table reads First Rs 500,000 at 0%, Next Rs 500,000 at 10%, Remainder 20%, and employees with monthly emoluments not exceeding Rs 38,462 are not subject to PAYE (company director and board fees excepted). CORRECTION to this entry's prior wording: the scale did NOT replace a "15% flat" rate. MRA's own Budget 2025/26 Fiscal Measures Highlights prints the outgoing scale beside the new one as ELEVEN bands — First Rs 390,000 at 0%, then 2%, 4%, 6%, 8%, 10%, 12%, 14%, 16%, 18%, remainder 20% — and states "The new income tax rates and bands will be effective as from income year starting on 01st July 2025". That eleven-band scale is the FA-2023 one effective from 1 Jul 2023, whose MRA communique of 08 Jun 2023 also records "The solidarity levy has been abolished". Budget Speech 2025-2026 para 261: "Regarding personal income tax, we are reducing the tax bands from eleven to three". ALSO LIVE: Fair Share Contribution — MRA states an individual pays FSC "in addition to his liability to income tax where his income threshold exceeds Rs 12 million in an income year", collected under PAYE "as from 01 July 2025 ... up to 30 June 2028", the employer withholding 15% of monthly emoluments exceeding Rs 923,077 (Rs 12,000,000 divided by 13), so the top marginal load exceeds 20%. NOT ESTABLISHED: Budget Speech 2026-2027 para 280 announces a further restructure — 20% on the portion of chargeable income "exceeding Rs 1 million up to Rs 12 million", 35% above Rs 12 million, and "this tax band will replace the fair share contribution for individuals" — but whether that measure is enacted or in force for the income year commencing 1 Jul 2026 is data not publicly available — verify at MRA and the Attorney-General's statute portal before relying on either scale for income year 2026-27. Two earlier drafts of this entry were refuted for asserting a parliamentary status that could not be sourced; no status claim is made here. | MRA Budget 2025/26 Fiscal Measures Highlights `https://www.mra.mu/download/BudgetHighlights2025.pdf` + MRA PAYE `https://www.mra.mu/index.php/employers/paye` + MRA Communique 08 Jun 2023 `https://www.mra.mu/download/CommuniqueBudgetMeasures080623.pdf` + Budget Speech 2025-2026 `https://mof.govmu.org/Documents/Budget2025_26/2025_26_budgetSpeech.pdf` + Budget Speech 2026-2027 `https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2026/06/Budget-Speech-2026-2027.pdf` + 2026-27 enactment unverified, check `https://lawsofmauritius.govmu.org` | 2026-08-07 | 2027-02-03 | 3 | --tax`
- `2025-XX-XX (Finance Act 2025) | visa | Retirement Permit threshold raised USD 1,500/mo → USD 2,000/mo (Non-Citizen Retiree route — residency.mu EDB page; the passport.govmu.org guideline file still shows the superseded USD 1,500) | EDB + Passport Office — https://residency.mu/retire/retired-non-citizen-50-years | 2026-09-24 | 2026-12-23 | 2 | --visa`
- `2024-12-13 | foreign-buyer | 85/15 currency rule IN FORCE since 13 Dec 2024 (the Feb 2025 date is only the EDB FAQ explainer's own stamp, not the amendments' date). EDB (Smart City Scheme / Property Development Scheme / Invest Hotel Scheme / Real Estate Development Scheme) (Amendment No. 2) Regulations 2024 (Cabinet took note 6 Dec 2024, in force 13 Dec 2024) require a non-citizen acquiring residential property under IRS/RES/IHS/PDS/SCS, after transferring funds from abroad in hard convertible currency, to pay 85% of the purchase price to the promoter in Mauritius rupee with the remaining 15% in USD/EUR/any hard convertible FX or MUR; the notary receives the price in FX and effects the 85/15 split on transfer to the promoter. Local-loan floor raised USD 500,000 → USD 750,000: where the price exceeds USD 750,000 the first USD 750,000 must be own funds transferred to Mauritius and paid in MUR to the promoter, with a Mauritian bank loan only for the balance and loan repayment in hard convertible FX. Per EDB FAQ the amendments apply to a first sale only (resales out of scope) and NOT to Ground+2 apartments; test is a sales deed signed on or after 13 Dec 2024 (pre-13-Dec deeds with VEFA tranche payments still falling due are treated separately in the FAQ — confirm exact wording with the notary). Resident carve-out (FAQ Q13/Q16): a non-citizen holding an Occupation Permit / retired or other Residence Permit may use funds previously transferred from abroad, and one earning MUR income in Mauritius may finance the whole acquisition in MUR; residents may still borrow locally only above the first USD 750,000 of own funds. No repealing amendment found (EDB newsroom notice + FAQ still published 2026-09-24). NB the 85% forced-MUR leg imposes a real FX-spread cost on the full purchase price for buyers funding from abroad. | EDB Mauritius (FAQ-Amendments document + newsroom notice 20 Dec 2024) + `https://edbmauritius.org/wp-content/uploads/2025/03/FAQ-Amendments-to-Property-Regulations.pdf` | 2026-09-24 | 2026-12-23 | 2 | --tax ownership --visa`
- `2024-XX-XX | tax | Mauritius statutes consolidated to **lawsofmauritius.govmu.org** (Attorney-General's Office portal); legacy mra.mu /download/*.pdf URL tree for the Land (Duties & Taxes) Act, Registration Duty Act + Finance (Misc Provisions) Acts retired; MRA retains tax administration but the AG portal is now the canonical primary source for statutes | Attorney-General's Office Mauritius — lawsofmauritius.govmu.org | 2026-05-27 | 2027-12-31 | 4 | --tax --notary (MU)`

### 🇰🇿 KZ

- `2026-01-01 | tax | New Tax Code (Law 214-VIII / K2500000214, signed 18 Jul 2025) effective 1 Jan 2026 — now IN FORCE — progressive PIT 10% up to 8,500 MCI/yr, 15% above (replacing prior 10% flat); VAT raised 12%→16% (reduced 5% medical, →10% in 2027); VAT registration threshold cut 20,000→10,000 MCI | Adilet (adilet.zan.kz) — Ministry of Justice legal database | 2026-07-02 | 2027-01-05 | 2 | --tax --rental --finance`
- `2026-01-01 | tax | Social tax (СН) cut from 11% to 6% under new Tax Code K2500000214 (Law 214-VIII ZRK signed 18 Jul 2025) — but the social-contributions offset is eliminated, and employer pension contribution ОПВР rises 2.5%→3.5% in 2026 (5% by 2028 per ENPF phased trajectory) → net employer payroll burden ≈ unchanged | State Revenue Committee Kostanay (kgd.gov.kz) + ENPF | 2026-05-27 | 2027-01-01 | 2 | --tax --finance --work`
- `2026-04-01 | mains | Utility-tariff moratorium ENDED — the Government suspended increases of communal (utility) tariffs for all consumer groups from 16 Oct 2025 until the end of Q1 2026 (PM office: "С 16 октября т.г. приостанавливается повышение коммунальных тарифов для всех групп потребителей до конца 1 квартала 2026 г."), so increases may resume from 1 Apr 2026; post-moratorium revisions run through individual tariff applications by service providers (secondary: MK-Kazakhstan 8 Apr 2026). Parallel National Project "Modernization of Energy and Utility Sectors" (MEKS) 2025–2029 = 13 trillion KZT total investment, 6.8T utilities + 6.2T energy (Vice Minister of National Economy, Government meeting 28 Jul 2026), financed from state budget + repayable financing + private investment (modernization.kz) | primeminister.kz 16 Oct 2025 release + primeminister.kz 28 Jul 2026 release + modernization.kz/en/about — https://primeminister.kz/ru/news/po-poruceniiu-glavy-gosudarstva-pravitelstvom-prinimaiutsia-mery-po-obespeceniiu-makroekonomiceskoi-stabilnosti-i-nivelirovaniiu-negativnyx-posledstvii-ekonomiceskix-reform-30620 | 2026-09-24 | 2026-12-23 | 2 | --mains --tax`
- `2025-05-10 | visa | Investor Visa "Golden Visa" (A6 investor visa) launched 10 May 2025 — US$300,000 qualifying investment → multiple-entry visa / residence permit up to 10 yrs; qualifying assets as reported from the MFA announcement = charter capital of KZ companies or local publicly traded securities (secondary program guides); real estate is not among the reported qualifying assets, but the primary rule text was not reachable (gov.kz JS-walled) and one secondary guide lists a real-estate option — data not publicly available from a primary source this session, verify at MFA KZ (gov.kz/memleket/entities/mfa); applications open 1 Jun 2025 (secondary). SEPARATE "Altyn Visa" reform: Presidential Decree No. 1242 of 25 Apr 2026 orders the Government to carry out by 31 Dec 2026 a reform introducing "Алтын виза" for AIFC investment-tax-residency participants and for business / skilled-worker / temporary-worker visa holders after set stay periods, with holder exemptions from individual income tax + property tax + land tax; implementing rules not yet published (secondary) | adilet.zan.kz U2600001242 + MFA KZ; citizenx.com + goldenvisas.com (program guides) — https://adilet.zan.kz/rus/docs/U2600001242 | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2021-05-XX | ownership | Agricultural land BANNED for foreigners — Law signed May 2021 by Tokayev post-2016 land protests; pre-2021 leases grandfathered to expiry | Land Code amendments — Adilet | 2026-05-07 | 2027-01-01 | 1 | --tax ownership`
- `2026-01-01 | tax | New Tax Code Art. 600/602/604 luxury property-tax band ENACTED — individuals aggregate all owned residential real estate at 31 Dec of the tax year; if combined government-assessed value exceeds KZT 450M, tax = KZT 2,946,600 + 2 percent of the excess (ADDITIVE formula, KGD-confirmed — NOT "2 percent with a 2,946,600 minimum"; maslikhats may raise up to +50 percent for housing; first applies to holdings at 31 Dec 2026, billed in 2027; below 450M the old per-object progressive cadastral schedule is unchanged). Separate 10 percent luxury excise applies to cars over 75M and yachts/jets over 100M, NOT to real estate. | Tax Code No. 214-VIII Art. 602 text via pro1c.kz + KGD via LS.kz (lsm.kz) + Krisha.kz explainer | 2026-07-03 | 2027-01-05 | 2 | --tax --exit --home-tax (KZ)`
- `2026-01-01 | tax | Residential CGT exemption holding period raised 1yr to 2yr under the new Tax Code — applies ONLY to properties ACQUIRED from 1 Jan 2026; properties acquired on/before 31 Dec 2025 keep the 1-year period. Gains, where any, taxed at progressive PIT 10 percent up to 8,500 MCI (approx KZT 36.8M for 2026) / 15 percent above; no gain means no tax regardless of holding period. Mortgage-interest PIT deduction abolished from 1 Jan 2026. | Krisha.kz 2026 rules explainer + Orda.kz + gov.kz East-KZ akimat | 2026-07-03 | 2027-01-05 | 2 | --tax --exit --finance (KZ)`
- `2026-09-07 | macro | NBK base rate cut 50 bps to 16.25 percent — decided 4 Sep 2026, effective 7 Sep 2026 (NBK schedule column reads "Decision on the base rate (effective from)", so announcement and effective dates differ); corridor 15.25–17.25; third consecutive cut after 18.0→17.0 (5 Jun 2026) and 17.0→16.75 (24 Jul 2026), 175 bps of easing since June; Governor Suleimenov: "reduce the base rate by 50 basis points to 16.25%" and "Annual inflation reached single-digit levels in August, declining for the 11th consecutive month to 9.8%"; Committee flagged "the scope for further rate cuts is limited"; NEXT RATE DECISIONS 23 Oct 2026 and 4 Dec 2026; revisit set early, after the 23 Oct decision | NBK 4 Sep 2026 release `https://nationalbank.kz/en/news/informacionnye-soobshcheniya/20272` + NBK decision schedule `https://nationalbank.kz/en/news/grafik-prinyatiya-resheniy-po-bazovoy-stavke` | 2026-09-24 | 2026-10-24 | 3 | --currency --macro (KZ)`
- `2026-07-01 | permits | Construction Code of the Republic of Kazakhstan (Строительный кодекс РК) No. 253-VIII of 9 Jan 2026 IN FORCE 1 Jul 2026 (art. 148; exceptions: art. 61 p. 3 part 2 from 1 Jan 2027, arts. 57-58 from 1 Jul 2028) — one code for architectural, town-planning and construction activity across the building life cycle, incl. project expertise (экспертиза проектов); repeals the Law of 16 Jul 2001 on Architectural, Town-Planning and Construction Activity (listed provisions survive to 1 Jul 2028) and the Law of 3 Nov 1994 on Individual Housing Construction. Whether the new expertise / technical-supervision rules constrain new-build supply is a developer claim only (Kursiv 22 Jun 2026, secondary) — not established from the code text | Adilet K2600000253 + Kursiv 22 Jun 2026 (secondary) — https://adilet.zan.kz/rus/docs/K2600000253 | 2026-09-24 | 2027-03-23 | 3 | --permits --price (KZ)`

### 🇨🇻 CV

- `2026-01-01 | tax | IUP (Imposto Único sobre o Património, Lei n.º 79/V/98) REPEALED from 1 Jan 2026 and split into two codes, both published Boletim Oficial I Série n.º 46 of 6 June 2025 and in force 1 Jan 2026: Lei n.º 55/X/2025 approves the Código do IPI (Imposto sobre a Propriedade de Imóveis — annual, municipal revenue, Art. 28.º "A taxa ... é fixada em 0,1%"; building land taxed at 0.15% of a base = 10% of the planned buildings, Art. 23.º; +25% surcharge for devoluto/ruined urban property and +10% for unfinished façades, compounding +20%/yr for up to 5 yrs, Art. 24.º) and its Art. 6.º revokes Lei n.º 79/V/98 + Decreto-Lei n.º 18/99 once the IPI and ITI codes are in force; Lei n.º 54/X/2025 approves the Código do ITI (Imposto sobre a Transmissão de Imóveis — Art. 11.º: 1% standard, 3% with no exemption/reduction where the seller or buyer benefits from a privileged tax regime per the Código Geral Tributário) | `https://boe.incv.cv/Bulletins/View?id=85811` (Lei 55/X/2025, IPI) + `https://boe.incv.cv/Bulletins/View?id=85812` (Lei 54/X/2025, ITI) | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `2026-01-01 | tax | Lei n.º 69/X/2025 of 31 Dec 2025 (Orçamento do Estado 2026) Art. 29.º amends Art. 84.º of the CIRPC (Lei n.º 82/VIII/2015) — general IRPC corporate-income-tax rate set at 20% for taxpayers under the organised-accounting regime, in force for economic year 2026 (from 1 Jan 2026); published Boletim Oficial n.º 133, 1.º Suplemento, I Série, 31-12-2025. Corrects the prior entry: the 20% rate is an OE 2026 measure, not a 2025 Budget one, and the immediately preceding rate was 21% not 22% — per Governo de Cabo Verde "Política Fiscal" (governo.cv, Apr 2026) the path was 25%→22% in 2019, →21% in 2024, →20% in 2026. Tourism-zone preferential-regime treatment not re-verified against a primary source (re-verified 2026-08-07). | DGCI + `https://boe.incv.cv/Bulletins/DownloadAct?id=89137` | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2026-02-06 | macro | IMF Seventh ECF Review + Third RSF Review + 2025 Article IV concluded 6 Feb 2026 (PR26/036) — real GDP +7.2% 2024; the +5.2% 2025 figure was a Feb-2026 estimate and is SUPERSEDED — 2025 outturn +6.3% (IMF PR26/146, 8 May 2026 staff-level agreement on the 8th ECF / 4th RSF review; World Bank Economic Update 2026 of 14 Jul 2026 concurs); 2026 growth now projected ~4.7% (IMF) / ~4.8% (World Bank); CVE-EUR peg credibility reaffirmed — 2025 average inflation 2.3% mirrored euro-area trends and was consistent with the peg, gross international reserves at an all-time-high EUR 1,070m (7.6 months of prospective imports) at end-2025; no Board-completion release for the 8th ECF review located as of 2026-08-07 | IMF (PR26036) + `https://www.imf.org/en/news/articles/2026/05/08/pr-26146-cabo-verde-imf-reaches-agreement-on-8th-rev-under-ecf-arrang-4th-rev-rsf-arrang` | 2026-08-07 | 2027-02-03 | 3 | --macro --currency`

### 🇸🇨 SC

- `2025-03-20 | foreign-buyer | Moratorium on residential-land purchase by non-Seychellois LIFTED 20 Mar 2025 — sanction now granted under the Immovable Property (Transfer Restriction) Act (Cap 95) under new floors: SCR 10M dwelling-house minimum + SCR 4,000/m² bare land; plot 2,000-4,000 m²; Sanction Duty raised 11%→12% of market value. No threshold/duty change found through mid-2026; Guidance Notes subject to periodic reviews. (SPA = Seychelles Planning Authority; no "Sanction Permit Act" exists) | Ministry of Lands & Housing Guidance Notes (20 Mar 2025) via Seychelles Planning Authority spa.gov.sc + Seychelles Investment Board investinseychelles.com | 2026-07-02 | 2027-01-05 | 1 | --tax ownership --visa`
- `2024-01-01 | tax | IPT (Immovable Property Tax) doubled 0.25%→0.5% — foreigner-only annual tax on non-Seychellois-owned residential property (raised eff. 1 Jan 2024) | SRC Seychelles Revenue Commission — https://src.gov.sc/seychelles-tax-system/ | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2026-07-15 | mains | PUC tariff revision effective 15 Jan 2026 SUPERSEDED — puc.sc Electricity Tariffs page now stamped "Effective as of 15th July 2026"; current domestic Tariff-110 (demand ≤2.4 kVA) energy charge SCR/kWh 1.83 (0-200) / 2.12 (201-300) / 3.76 (301-400) / 4.45 (401-600) / 5.10 (>600), power-demand charge SCR 0/kVA. Rate per unit additionally varies ±0.28 cents per kWh for each 1-cent-per-litre move in weighted-average fuel price, effective from the meter-reading period starting the month after the fuel-price move. No PUC press release documents the Jul 2026 adjustment (only 2024 tariff releases published) and the water-tariff page carries no effective-date stamp — water-side change unevidenced (page verified 2026-08-07) | Public Utilities Corporation (puc.sc) + `https://www.puc.sc/electricity-tariffs/` | 2026-08-07 | 2027-02-03 | 3 | --mains`
- `2023-08-01 → 2026-01-01 | rental | Tourism Environmental Sustainability Levy (TESL) — eff 1 Aug 2023: small (1-24 rooms) SCR 25/pp/n; medium (25-50) SCR 75; large (51+) + yachts SCR 100; charged on invoice NOT advertised price. FROM 1 JAN 2026: small establishments (1-24 rooms) NO LONGER subject to levy — yield-positive for foreign-owned villas | SRC Seychelles Revenue Commission (S.I. 90 of 2025) — https://src.gov.sc/seychelles-tax-system/ | 2026-09-24 | 2026-12-23 | 1 | --rental --tax`
- `2025-03-04 | other | SC machinery-of-government change — the Ministry of Habitat / Infrastructure and Land Transport (MHILT) has been dissolved and mhilt.gov.sc no longer resolves; the Office of the President's government directory (as at 04.03.2025) lists the successor portfolios as the Ministry of Lands and Housing (mlh.gov.sc — Housing Department / Lands Department / Seychelles Infrastructure Agency / Seychelles Planning Authority) for habitat, land administration, planning and building control, and the Ministry of Transport (Land Transport Department / Seychelles Land Transport Agency) for roads; separately the former MACCE (macce.gov.sc, NXDOMAIN) has been succeeded by the Ministry of Environment / Climate / Energy and Natural Resources at environment.gov.sc — no gazette date for either reshuffle was located, so the directory's as-at date is used — verified 2026-09-18 | https://www.statehouse.gov.sc/uploads/files/45_c1NWtyh0.pdf / https://environment.gov.sc/ | 2026-09-18 | 2026-12-17 | 2 | --traffic --permits --climate --risks (SC)`

### 🇨🇳 CN

- `2026-01-01 | tax | VAT cut to 3% levy rate for individual resale of homes held <2yr (was 5% levy ≈5.6% all-in) — MoF & STA Announcement 2025 No.17 (issued 29 Dec 2025), in force 1 Jan 2026, repealing Cai Shui [2016] No.36 Annex 3 §5(1); ≥2yr holds VAT-exempt. Nationwide unification incl. Beijing/Shanghai/Guangzhou/Shenzhen ≥2yr exemption + ordinary/non-ordinary (普通/非普通) abolition were the EARLIER Announcement 2024 No.16 (eff. 1 Dec 2024), not No.17 | MoF + State Taxation Administration Announcement 2025 No.17 + 2024 No.16 (chinatax.gov.cn) | 2026-07-02 | 2027-01-05 | 2 | --tax`
- `2025-09-15 | currency | SAFE Notice Huifa [2025] No.43 (Deepening Cross-Border Investment/Financing FX Reform), publicly released/eff 15 Sep 2025 (SAFE branch cites nationwide implementation from 12 Sep) — GBA HK/Macao 'settle-first' home-purchase FX facilitation extended NATIONWIDE; capital-account income negative-list bar on non-self-use residential purchase REMOVED. SAFE clarified it only optimizes bank settlement procedure; foreign-individual purchase-qualification rules UNCHANGED | SAFE (safe.gov.cn) Notice + State Council policy Q&A (gov.cn) | 2026-07-02 | 2027-01-05 | 1 | --currency --tax ownership`
- `2024-12-01 | tax | Deed-tax (契税) restructure eff. 1 Dec 2024 — MoF + STA + MOHURD Announcement 2024 No.16 (issued 12 Nov 2024), repealing Cai Shui [2016] No.23. Family-sole home ≤140m² 1% and >140m² 1.5%; family-SECOND home ≤140m² 1% and >140m² 2% — uniform nationwide. Exactly 140m² sits in the 1% band (140平方米及以下). The announcement expressly brought Beijing/Shanghai/Guangzhou/Shenzhen INSIDE the second-home concession, so the pre-Dec-2024 tier-1 3% second-home treatment is ABOLISHED (there is no city-tier differentiation left) and the old 90m² band threshold rose to 140m². Third and subsequent homes plus non-qualifying transfers fall outside the concession and pay the province-set statutory rate within the 3-5% band (Deed Tax Law art. 3). Status 全文有效 on the STA policy-law library as at 2026-08-07 | MoF + State Taxation Administration + `https://shanghai.chinatax.gov.cn/zcfw/zcfgk/qs/202411/t474016.html` | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2024-09-XX | foreign-buyer | Tier-1 non-local-hukou social-security/IIT purchase thresholds — SUPERSEDED, and two of the four original figures were wrong on the day they were written. Current state: Beijing 1yr CITYWIDE since 8 Aug 2026 — 京建发〔2026〕400号 (issued 7 Aug 2026, in force from the day after issuance, 有效性 是) cut the inside-5th-Ring requirement from 2yr to 1yr, superseding the 2yr-inside / 1yr-outside split of 京建发〔2025〕565号 (in force 24 Dec 2025); unit counts unchanged (1yr payers: 1 unit inside the 5th Ring, +1 for multi-child families; unlimited in number outside it since 8 Aug 2025), and parents gifting a Beijing commodity home to their children no longer trigger a purchase-qualification check on the child. 5yr was the PRE-reform value, the Sept-2024 notice having cut it to 3yr inside / 2yr outside from 1 Oct 2024. Shanghai 1yr citywide: outside the outer ring 3yr to 1yr from 1 Oct 2024 with the unit cap removed 26 Aug 2025 (沪建房管联〔2025〕417号), inside the outer ring 3yr to 1yr from 26 Feb 2026 (沪七条), plus 3yr payers may buy 1 extra inside the outer ring and holders of a 5yr 《上海市居住证》 may buy 1 home citywide with no social-security or IIT proof; the later 沪八条 (沪建房管联〔2026〕359号, issued 20 Aug 2026, eff. 21 Aug 2026) covers provident-fund, credit, trade-in subsidy, housing-voucher and second-hand-acquisition measures and carries no purchase-qualification limb (secondary: Xinhua summary). Shenzhen 1yr not 3yr: 深建字〔2024〕284号 (eff. 1 Oct 2024) required 1yr only in Futian/Luohu/Nanshan and Bao'an Xin'an+Xixiang streets and nothing elsewhere; 深建字〔2025〕199号 (eff. 6 Sep 2025) made Luohu, Bao'an excl. Xin'an, Longgang, Longhua, Pingshan and Guangming unlimited for 1yr payers, capped non-payers at 2 units there, kept Futian/Nanshan/Bao'an-Xin'an at 1 unit for 1yr payers, and dropped purchase-qualification checks entirely in Yantian and Dapeng; 深建字〔2026〕86号 (eff. 30 Apr 2026) then let qualifying families (hukou, and non-hukou with 1yr+ social security/IIT) buy 1 ADDITIONAL unit in Futian/Nanshan/Bao'an-Xin'an (so 2 units there for 1yr non-hukou payers) and let non-hukou families holding a valid Shenzhen SEZ residence permit buy 1 unit there. Guangzhou abolished — CONFIRMED still in force (穗府办函〔2024〕65号, from 30 Sep 2024 00:00, no qualification check and no unit cap citywide). | Local Housing Bureaux Beijing/Shanghai/Shenzhen/Guangzhou + `https://www.beijing.gov.cn/zhengce/zhengcefagui/202608/t20260807_4814015.html` | 2026-09-24 | 2026-12-23 | 1 | --tax ownership`
- `2026-01-01 | other | 中华人民共和国国家通用语言文字法 REVISED — passed 31 Oct 2000 by the 9th NPC SC (18th session), revised 27 Dec 2025 by the 14th NPC SC (19th session), in force 1 Jan 2026 per art. 32. Now 5 chapters / 32 articles. Art. 2 adds that Putonghua and standardised Chinese characters are 国家法定全国通用的语言文字; art. 21 sets Putonghua proficiency-grade duties for broadcasters, teachers and state employees and empowers sector regulators to set grades for public-facing staff in culture/tourism and transport; art. 30 spreads enforcement across education, press/publication, broadcasting, market regulation, housing and urban-rural construction, culture and tourism, film, transport, civil affairs, public security, cultural relics, cyberspace and MIIT. Corpus previously cited the 2000 text. Verified 2026-09-18 | http://www.moe.gov.cn/jyb_sjzl/sjzl_zcfg/zcfg_jyfl/202606/t20260605_1438880.html | 2026-09-18 | 2027-01-05 | 2 | --language (CN)`
- `2024-06-03 | visa | CN foreign work-permit system re-homed — per MOST notice of 31 May 2024, the 外国人来华工作管理服务系统 and 外国专家项目管理信息系统 migrated to MOHRSS's 全国人社政务服务平台 (www.12333.gov.cn) from 09:00 on 3 Jun 2024; fuwu.most.gov.cn no longer provides related consultation or lookup. Separately, 国家外国专家局 (SAFEA) ceased to be a standalone body in the 2018 State Council reorganisation (国务院机构改革方案, 18 Mar 2018) which merged its functions into 科学技术部 while MOST retains the SAFEA nameplate externally (对外保留国家外国专家局牌子). Corpus named SAFEA/国家外国专家局 as the administering authority. Applicants following the old route reach a stale shell (fwp.safea.gov.cn returns 403). Verified 2026-09-18 | https://fuwu.most.gov.cn/lhgzweb + https://www.12333.gov.cn/ + http://www.npc.gov.cn/zgrdw//npc//xinwen/2018-03/18/content_2050371.htm | 2026-09-18 | 2027-03-18 | 2 | --visa --work --digital-nomad (CN)`

### 🇯🇲 JM

- `2025-10-28 | risks | Hurricane Melissa Cat 5 landfall 28 Oct 2025 near New Hope (Westmoreland), est. 160 kt / 897 mb at landfall — NHC TCR (original 25 Feb 2026, updated 19 May 2026) confirms strongest hurricane on record to make landfall in Jamaica; physical damage US$12.2B as of 26 Mar 2026 = 41 % of Jamaica's 2024 GDP (World Bank Country Director for the Caribbean, cited in the updated TCR; supersedes the Nov-2025 GRADE US$8.8B); FSC Advisory 'Insurance Claims Statement Post Hurricane Melissa' (29 Jun 2026); BSJ DJS 385:2026 (voluntary draft test method for impact/non-impact-resistant building envelope components) public comment 14 Jun-13 Aug 2026 — final adoption not yet seen | NOAA NHC TCR AL132025 (updated 19 May 2026) + BSJ (bsj.org.jm) + FSC Jamaica — https://www.nhc.noaa.gov/data/tcr/AL132025_Melissa.pdf | 2026-09-24 | 2026-12-23 | 1 | --risks --insurance --finance`
- `2025-04-01 | tax | Income-tax personal-allowance threshold raised to JMD 1,902,360 effective 1 Apr 2026 (was JMD 1,799,376 from 1 Apr 2025 and JMD 1,700,088 from 1 Apr 2024) — second of three phased increases announced in the 2025 Budget, JMD 2,003,496 scheduled from 1 Apr 2027 toward a JMD 2,000,000 target; because the threshold steps on 1 Apr but income tax is assessed on the calendar year, the blended tax-free amount for calendar 2026 is JMD 1,876,614; pensioner and Golden Ager (65+) exemptions JMD 250,040 each (combined JMD 2,376,654 tax-free in 2026); material PIT relief for resident individuals (2026 data, source JIS/TAJ 14 Apr 2026) | TAJ Tax Administration Jamaica + `https://jis.gov.jm/increase-in-income-tax-threshold-now-in-effect` | 2026-09-24 | 2026-12-23 | 2 | --tax --rental`
- `2019-XX-XX | tax | Transfer Tax + Stamp Duty stack reformed — 2% Transfer Tax + JMD 5,000 flat Stamp Duty (was 5% transfer + 4% stamp pre-2019) — material reduction in transaction costs | TAJ + Ministry of Finance JM | 2026-05-07 | 2027-01-01 | 2 | --tax`

### 🇧🇸 BS

- `2022-01-01 | tax | VAT standard rate cut 12%→10% effective 1 Jan 2022 (DIR VAT Guidance on 2021 Amendments) — a reduction, not an increase; 10% standard rate still in force as at the FY2026/27 Budget Communication (27 May 2026) and applies to property-related supplies incl. commercial rent and explicit HOA/management fees (DIR VAT FAQ); unprepared/uncooked grocery food removed from VAT 1 Apr 2026 does not affect property costs | DIR Department of Inland Revenue + `https://inlandrevenue.finance.gov.bs/wp-content/uploads/2021/12/VAT-Guidance-2021-Amendments.pdf` | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2026-07-01 in force (Act No. 21 of 2026); prior amendment 2025-07-01 (Act No. 43 of 2025) | tax | ENACTED: the Real Property Tax (Amendment) Act 2026 (No. 21 of 2026, assent 30 Jun 2026, Extraordinary Official Gazette 1 Jul 2026, s.1(2) "This Act shall come into force on the 1 day of July, 2026") enacted the former Bill 2026-0028 and amends the Real Property Tax Act Ch. 375 as previously amended by Act No. 43 of 2025. (1) New "foreign owner-occupied property" class: property owned by a non-Bahamian who holds a residence permit or annual work permit under the Immigration Act (Ch. 191) or a Home Owner Resident Permit under the International Persons Landholding Act (Ch. 140) and "occupies and resides in such property exclusively as a dwelling house on a permanent or seasonal basis" — taxed at "five-eighths of one per centum" (0.625%) on the part of the value up to $1,000,000 and 1% on the part above $1,000,000, with the maximum annual tax not to exceed $200,000 (no exempt first slice in the Act text). (2) "owner-occupied property" is restricted to a "Bahamian or the holder of certificate of permanent residence with a right to engage in gainful occupation", and the words "for a period of not less than 90 days in the year" are deleted. (3) The owner-occupied cap proviso is replaced by "the maximum annual tax rate shall not exceed one hundred and fifty thousand dollars" — the 183-day condition that the 2025 Act attached to the cap is gone. (4) s.42A(1) first-time-homeowner exemption now reads "Bahamian" person; s.42A(6) figure $500,000.00 → $600,000.00 — for a foreign buyer the Bahamian-only restriction is the operative change. (5) New s.3A: jointly owned property whose owners fall in different categories is apportioned equally and each share is taxed under its own owner's category. (6) New ss.25A–25Y power of sale: the Treasurer may sell property whose tax has been in arrears for more than twelve months, and these sections "shall not apply to owner-occupied property beneficially owned by a Bahamian" — foreign-owned property is within scope. The FY2026/27 Budget Communication's "former 180-day test" wording never had a statutory counterpart (the 2025 Act said 90 and 183) — do not carry 180 days. The official tabled-bills page still lists "Real Property Tax (Amendment) Bill, 2026" (a list of bills tabled in 2026, not evidence of non-enactment). WARNING: DIR RPT FAQ Q10 still lists only owner-occupied (1st $300,000 exempt / 0.625% next $200,000 / 1% above $500,000), residential, commercial-or-foreign-owned-rental and vacant-land-for-foreigners bands, with no foreign owner-occupied category — DIR guidance is behind the 2026 Act, so confirm classification and bands with DIR in writing before any carry-cost or transaction-cost computation | Real Property Tax (Amendment) Act 2026 No. 21 of 2026 https://laws.bahamas.gov.bs/cms/images/LEGISLATION/AMENDING/2026/2026-0021A/2026-0021A.pdf + Real Property Tax (Amendment) Act 2025 No. 43 of 2025 https://laws.bahamas.gov.bs/cms/images/LEGISLATION/AMENDING/2025/2025-0043A/2025-0043A.pdf + consolidated index https://laws.bahamas.gov.bs/cms/legislation/index/by-alphabetical.html + tabled bills https://laws.bahamas.gov.bs/cms/legislation/tabled-in-parliament/tabled-in-house-of-assembly.html + FY2026-27 Budget Communication https://bahamasbudget.gov.bs + DIR RPT FAQ https://inlandrevenue.finance.gov.bs/real-property-tax/faqs-rpt/ | 2026-09-24 | 2026-12-23 | 1 | --tax --home-tax`
- `ongoing | risks | Hurricane Dorian (Sep 2019) calibration event — destroyed ~75%+ of homes on parts of Abaco + Grand Bahama; insurance market hardening continues 6+ years post-event; remains baseline for foreign-buyer DD on insurance availability + cost | NOAA NHC AL052019 + Government of The Bahamas | 2026-05-07 | 2027-01-01 | 1 | --risks --insurance --finance`
- `2022-XX-XX | other | Bahamas Disaster Risk Management Act 2022 — the National Emergency Management Agency (NEMA) and the Disaster Reconstruction Authority (DRA) were merged into a single Disaster Risk Management (DRM) Authority. NEMA no longer exists as a body; drm.gov.bs is the successor and getready.gov.bs the public preparedness portal. Exact commencement date not established from a primary this session — the Act year is 2022 and the Authority is operational as at 2026-09-18. The old nema.gov.bs host now serves a GoDaddy parked certificate. Verified 2026-09-18 | https://drm.gov.bs/who-we-are | 2026-09-18 | 2027-03-18 | 3 | --risks --insurance (BS)`

### 🇸🇲 SM

- `2026-10-19 | other | San Marino–EU Association Agreement (same agreement as the AD entry) — Council of the EU approved the text 16 Jul 2026; signature ceremony scheduled 19 Oct 2026 in Brussels per the Govern d'Andorra AA portal (news item 16 Sep 2026); mixed agreement per Coreper 15 Jul 2026, so it still requires European Parliament consent and ratification by all 27 member states and San Marino before entry into force. Per Eunews (secondary, 16 Jul 2026) the Council decision also covers provisional application — scope and start unverified, re-check at signature. Not in force as at 2026-09-24. Earlier corpus text saying "signed 2024" was wrong — esteri.sm lists a Consiglio Grande e Generale decision of 14 Jul 2025 to continue "the process leading to the signing and ratification". Verified 2026-09-24 | https://andorraue.ad/ca/acord-d-associacio + https://www.esteri.sm/pub2/EsteriSM/en/UE/Accordo.html | 2026-09-24 | 2026-12-18 | 2 | --macro --tax --visa (SM)`
- `2018-12-24 | foreign-buyer | Legge 24 dicembre 2018 n.173 + Decreto Delegato implementation — prior authorization regime ABOLISHED for foreign acquisition; replaced with **2-property cap per foreign individual** (vs unlimited Sammarinese citizens / pre-2018 1-property cap) | Bollettino Ufficiale RSM | 2026-05-07 | 2027-01-01 | 1 | --tax ownership`
- `2026-01-01 | tax | IGR reform ENACTED — Legge 12 nov 2025 n.141 (amends L.166/2013), published in Bollettino Ufficiale, applies from tax year 2026: deductions shift to tax credits (detrazioni), progressive SMaC detrazione, resident rental detrazione 15% on 50% of canone up to €6,000; L.166/2013 progressive 9-35% bracket schedule retained (amended, not replaced); verify exact detrazione tables before quoting | Consiglio Grande e Generale — Legge 12 novembre 2025 n.141 (Bollettino Ufficiale) | 2026-07-02 | 2027-01-05 | 2 | --tax --rental --finance`

### 🇧🇧 BB

- `2026-12-31 (renewed) | visa | Welcome Stamp 12-month digital-nomad visa — Cabinet renewed to 31 Dec 2026 (USD 50,000+ income threshold; tax-exempt on Barbados-sourced foreign-employer income); track next renewal cycle | Visit Barbados — Welcome Stamp portal `https://www.visitbarbados.org/barbados-welcome-stamp` | 2026-05-08 | 2026-12-01 | 2 | --visa`
- `2026 income year | tax | Personal Income Tax band reduction CONFIRMED and in force for income year 2026 — 12.5% → 11.5% on income above BBD 25,000 up to BBD 75,000, and 28.5% → 27.5% above BBD 75,000; BBD 25,000 personal allowance unchanged. Announced in the 2026/2027 Budget on 16 Mar 2026 by Minister of Finance Ryan Straughn; rates set out in BRA Policy Note OGC No. 001/2026 (April 2026), which is the administering authority's own statement of the operative rates. 2025 schedule was 12.5% / 28.5% | Barbados Revenue Authority Policy Note OGC No. 001/2026 — `https://bra.gov.bb/News/Policy-Notes/Reduction-of-Personal-Income-Tax-R` | 2026-08-06 | 2027-03-01 | 2 | --tax`
- `2024-07-01 | risks | Hurricane Beryl, a Cat 3 at the time, passed ~150 km south of Barbados in the early hours of 1 Jul 2024; ECLAC-assessed effects BBD 193M (0.15% of GDP), 50 homes damaged (21 severely damaged / collapsed / unsafe), ~240 of 312 active fishing vessels totally or partially damaged — not a first-in-70-years event: Hurricane Ivan (7 Sep 2004) ~165 km south of Barbados at 100-105 kt / Cat 3 (est., computed from NHC best track 11.6N 59.4W 100 kt at 1200 UTC and 11.8N 61.1W 105 kt at 1800 UTC vs Bridgetown 13.10N 59.62W), with >176 Barbados homes completely destroyed per the NHC report; post-Beryl insurance-market re-rating: data not publicly available — verify at FSC Barbados | ECLAC LC/TS.2025/45 (Jul 2025) — `https://www.cepal.org/en/publications/82157-assessment-effects-and-impacts-hurricane-beryl-barbados-2024` + NHC TCR AL092004 — `https://www.nhc.noaa.gov/data/tcr/AL092004_Ivan.pdf` | 2026-09-24 | 2026-12-23 | 1 | --risks --insurance`
- `2025-04-01 | tax | Resilience and Regeneration Fund employee contribution raised 0.10% → 0.25% of gross earnings (2025 Budget) | KPMG TaxNewsFlash 2025-03 — `https://assets.kpmg.com/content/dam/kpmg/bb/pdf/Barbados%20budget%20review%202025.pdf` | 2026-05-08 | 2027-04-01 | 3 | --tax`
- `2025-04-XX | tax | PTT removed for deeds of gift to children/dependants for land <1 acre (gifts only — does not affect arm's-length sales) — 2025 Budget | KPMG TaxNewsFlash 2025-03 | 2026-05-08 | 2027-04-01 | 3 | --tax`

### 🇧🇿 BZ

- `2025-01-01 | tax | Stamp Duties (Amendment) Act 2024 (Act No. 33 of 2024, assented 9 Dec 2024, gazetted 14 Dec 2024) in force 1 January 2025 — new s.64(12) charges duty on any conveyance or transfer of stock or shares by sale, exchange or gift at 5% for shares in companies incorporated in Belize and 7% for shares in companies incorporated outside Belize, on value or consideration whichever is greater, so the share-transfer route into a property-holding company is taxed rather than exempt (the Act does not mention IBCs); s.59 re-bands mortgage duty to 0% up to BZD 100,000 secured, 1.5% on the excess above BZD 100,000 for mortgages and 0.6% on the excess for assignment or transfer of mortgage and for reconveyance, release, discharge or surrender; s.69 replaced with a new exemption list including conveyances between spouses, common-law spouses, siblings, children and parents, testamentary disposition and intestacy, charitable transfers up to BZD 25,000 in any 12 months, and agricultural or residential leases under 2 years at rent under BZD 2,000 per month (no grandparent or grandchild exemption despite agent marketing claiming one); s.72 extends land-transfer duty to joint tenancy conveyances and exempts company-to-company transfers where the beneficial owner as defined in s.2(1) Money Laundering and Terrorism (Prevention) Act is the same on both sides. s.69(g) later amended by Act No. 7 of 2025 (gazetted 11 Feb 2025, also in force 1 January 2025). ⚠️ A National Assembly of Belize Facebook post on its 12 Aug 2026 Finance and Economic Development Committee meeting lists 'A new bill to streamline property transaction taxes, replacing outdated sections of the Stamp Duties Act' (search snippet only — secondary; no enacted replacement seen in the sources read on 2026-09-24), so check for a newer Act. Verify consolidated text with a Belize attorney before transacting. | National Assembly of Belize — `https://www.belizelaw.org/` ❌ DEPRECATED — dead on 2026-09-18; verify with the authority named in this row + `https://www.nationalassembly.gov.bz/wp-content/uploads/2024/12/Act-No.-33-of-2024-Stamp-Duties-Amendment-Act-2024.pdf` (⚠️ host returned 'Account Suspended' on 2026-09-24 — last read directly 2026-08-07; obtain a certified copy via a Belize attorney) | 2026-09-24 | 2026-12-23 | 2 | --tax --notary`
- `2025-01-01 | tax | Income Tax exemption raised BZD 26,000 → BZD 29,000 effective 1 January 2025 | Belize Tax Service / Government of Belize budget measures | 2026-08-07 | 2027-02-03 | 3 | --tax --rental`
- `2025-10-30 | foreign-buyer | CCJ ENDED its decade-long monitoring of the 2015 Consent Order at the Final Monitoring Hearing on 30 Oct 2025. CCJ President Winston Anderson: "That supervision ends today", citing the January 2022 Maya of Southern Belize Free Prior and Informed Consultation Protocol and "the adoption in September 2025 of a working draft on Recognition and Protection of Maya Customary Land Tenure in Southern Belize, along with the formulation of drafting instructions and the selection/engagement of a draftsperson". The Court closed its MONITORING role only, not its jurisdiction — "The Court will, of course, remain of service to both sides in its regular capacity". Subject-specific legislation is still NOT enacted: the Court called enacted legislation "the ultimate goal" and said its hope is that implementation of the 2015 Order "will proceed through its legislative and other phases", and no Maya, indigenous or customary-land-tenure Bill appears in the National Assembly Draft Bills 2026 register (16 bills listed, register checked 2026-08-07; the nationalassembly.gov.bz host returned 'Account Suspended' on 2026-09-24, so the register could not be re-checked). On 30 Jul 2026 the CCJ dismissed a Toledo Alcaldes Association / Maya Leaders Alliance application in BZCV2014/002 seeking clarification of the 2015 Consent Order — Justice Anderson: "The precise scope and extent of Maya Customary Land Tenure will therefore necessarily will remain inchoate and uncertain until authoritatively identified and codified by the laws of Belize", and the Court did not think it "ought to intervene at this point in the way asked for by the applicants", noting other routes to challenge the final product (⚠️ 7News Belize hearing transcript 30 Jul 2026 — secondary; CCJ written decision not read). Consistent with that, Minister of Indigenous Peoples Affairs Dr Louis Zabaneh, at the second National Consultation and Information-Sharing Session in Punta Gorda Town, said draft legislation built on a Cabinet-approved policy "now goes through a review panel where we have membership from the government on the panel, from the MLA /TAA and from private land owners" before returning to Cabinet and only then going to the National Assembly (⚠️ broadcast-media report dated 5 Aug 2026 quoting the responsible minister — secondary tier, not a GoB publication). Buyer position unchanged: Maya customary land tenure is "a constitutionally protected right" per Maya Leaders Alliance v Attorney General of Belize [2015] CCJ 15 (AJ), but communal title for the Maya villages of the Toledo District is still not fixed in statute (2026 data) — the boundary between registered private title and customary tenure remains unlegislated, so confirm current Bill/Act status against the National Assembly register and a Belize attorney before any Toledo-District deal | CCJ President's Closing Remarks at the Final Monitoring Hearing 30 Oct 2025 — `https://ccj.org/wp-content/uploads/2025/12/Anderson_20251030.pdf` + National Assembly of Belize Draft Bills 2026 register — `https://www.nationalassembly.gov.bz/draft-bills-2026` + (⚠️ media) 7News Belize 30 Jul 2026 — `https://www.7newsbelize.com/printstory.php?func=print&nid=79319` + (⚠️ media) Love FM Belize 5 Aug 2026 — `https://lovefm.com/government-considers-expanding-maya-land-rights-consultations-nationwide` | 2026-09-24 | 2026-12-23 | 1 | --visa ownership --notary`
- `2023-XX-XX (current) | visa | QRP age threshold lowered 45 → 40 — Belize Tourism Board Qualified Retirement Programme | Belize Tourism Board — `https://www.belizetourismboard.org/programs-events/retirement-program/` | 2026-05-08 | 2026-12-01 | 3 | --visa`

### 🇱🇰 LK

- `2025-11-28 | risks | Cyclone Ditwah landfall 28 Nov 2025 — catastrophic storm; USD 4.1bn direct physical damage (about 4% of GDP; World Bank GRADE 22 Dec 2025), Central province hardest hit (Kandy district USD 689M, mainly flooding, lesser extent landslides); 1.1M ha (almost 20% of land area) inundated (UNDP geospatial analysis 9 Dec 2025); Central Highlands tea-country price effect est. only (thin post-cyclone sample). IMF deferred 5th EFF review + disbursed US$206M RFI (Dec 2025); combined 5th+6th EFF review COMPLETED 27 May 2026 (SDR508M/~US$695M; total purchases SDR1.778bn/~US$2.4bn) | World Bank GRADE press release 22 Dec 2025 + UNDP press release 9 Dec 2025 + IMF PR26/172 combined 5th/6th EFF review 27 May 2026 | 2026-09-24 | 2026-12-23 | 1 | --risks --insurance --price`
- `2025-04-01 | tax | Stamp duty on lease/hire instruments raised to Rs.20 per Rs.1,000 (or part) of the aggregate lease/hire incl. any premium payable for the whole term (terms over 20 yrs deemed = first 20 yrs; hire-purchase agreements stay Rs.10) — Order under s.3 of the Stamp Duty (Special Provisions) Act No. 12 of 2006, Gazette Extraordinary No. 2429/39 of 27 Mar 2025, effective 1 April 2025; prior lease rate Rs.10 per Rs.1,000 (secondary — taxadvisor.lk + news reports) | Inland Revenue Department Sri Lanka — Gazette Extraordinary No. 2429/39 https://www.ird.gov.lk/en/publications/Gazette_Documents/2025_2429-39_E.pdf | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`
- `2026-06-03 | tax | Capital Gains Tax rate increase ENACTED — Inland Revenue (Amendment) Act, No. 11 of 2026, certified 3 June 2026 and published as a supplement to Part II of the Gazette of 5 June 2026, raises CGT on realisation of investment assets from 10% to 15% for individuals and partnerships and from 10% to 30% for trusts, unit trusts, mutual funds and NGOs. IRD Notice to Taxpayers SEC/PN/IT/2026/02 (8 June 2026) states the new rates apply from 3 June 2026. SUPERSEDES the prior "10% statutory, 15% proposed" position — quoting 10% for a post-3-Jun-2026 disposal is now wrong | Inland Revenue (Amendment) Act No. 11 of 2026 — `https://www.ird.gov.lk/en/publications/Acts_Income%20Tax_2017/IR_Act_No_11-2026_E.pdf` + IRD Sri Lanka `https://www.ird.gov.lk/en/Type%20of%20Taxes/SitePages/Capital%20Gain%20Tax%20(CGT).aspx` | 2026-08-06 | 2027-01-01 | 1 | --tax --exit`
- `2024-XX-XX (current) | foreign-buyer | Apartment Ownership Law amendments (Act No. 21 of 2018) — foreigners may purchase condominium on any floor (post-2018 reform — full purchase price must be remitted from abroad up-front under inward-remittance rule) | Lanka Law consolidated PDF + SriLankaLaw.lk | 2026-05-08 | 2026-12-01 | 2 | --visa ownership --finance`
- `2024-XX-XX | visa | Golden Paradise Residence Visa — launched 2024 (USD 200k bank deposit OR USD 75k condominium); replaces Resident Guest Scheme + pre-2022 schemes paused during crisis | Department of Immigration & Emigration Sri Lanka — `https://eservices.immigration.gov.lk/golden-paradise-visa.html` | 2026-05-08 | 2026-12-01 | 2 | --visa`
- `2024-01-01 | tax | VAT raised 15% → 18% effective 1 January 2024 (developer first-sale apartments only) | Sri Lanka Inland Revenue Department | 2026-05-08 | 2027-01-01 | 2 | --tax`

### 🇰🇭 KH

- `2027-01-01 (immovable-property CGT, Prakas 1130 Art. 18(2)) | tax | CGT regime now FIXED not pending — Prakas 346/2020 ABROGATED on the GDT register and replaced by Prakas No. 1130 MEF.Prk.GDT dated 31 December 2025 (status Valid); Art. 18(2) applies 20% CGT to gains on sale or transfer of IMMOVABLE PROPERTY arising from 1 January 2027 onward, after repeated deferrals since 2020; Art. 18(1) already live from 1 January 2026 for leases, investment assets, goodwill, IP and foreign currency; Art. 18(3) leaves INDIRECT capital transfers to separate regulation; immovable-property gain computed either by 80% standard deduction on proceeds or by actual costs; Law on Taxation 2023 (NS/RKM/0523/004) basis unchanged (2025 Prakas, verified 2026-08-07) | General Department of Taxation (GDT) Cambodia — `https://www.tax.gov.kh/` + `https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/db67bc15-3ee3-40ca-9ae4-4ca5caaca0d4` | 2026-09-24 | 2026-12-23 | 1 | --tax --exit`
- `2020-10-XX (ongoing rollout) | currency | Bakong digital-riel rollout (NBC) + USD/KHR de-dollarization signal — National Bank of Cambodia long-term policy objective; foreign-buyer transactions remain USD-dominant ~80-90% urban | National Bank of Cambodia — `https://www.nbc.gov.kh/english/` | 2026-05-08 | 2026-12-01 | 3 | --currency --finance`
- `2001-08-30 | foreign-buyer | ENFORCEMENT-TREND CLAIM WITHDRAWN and replaced with the statutory position. Two verification passes (2026-08-07) located no MLMUPC or GDCG prakas, circular or statement evidencing a 2024-2026 anti-nominee campaign, and the US State Department 2025 Investment Climate Statement for Cambodia does not use the word nominee anywhere in the report as fetched 2026-08-07 — so "under enforcement pressure" and "increasingly challenged" were unsourced and are removed. The statute is the stronger claim and is primary-quotable. Constitution Art. 44: "Only natural persons or legal entities of Khmer nationality shall have the right to own land." Land Law 2001 (Royal Kram NS/RKM/0801/14, promulgated 30 August 2001) Art. 9 expressly PERMITS a company with 51 percent or more Cambodian-held shares to own land, but adds: "Only percentages stipulated in the articles of incorporation are taken into account. Any private agreement signed by a shareholder that is contrary to this article is null and void." The side-agreement, share-pledge and power-of-attorney bundle marketed as making a nominee land-holding company safe for the foreign funder is therefore VOID BY STATUTE from the day it is signed, not merely exposed to enforcement risk — the structure is legal, the foreign buyer's protection inside it is not. Land Law Art. 8: a foreigner who "falsifies national identity to become an owner of land in Cambodia shall be punished as determined under article 251" (Art. 251: "imprisonment from one (1) to five (5) years") and "Any property bought under these circumstances will be seized as state property without compensation from the state." CITE Land Law Art. 9, NOT Sub-Decree 111 Art. 3.2 — Sub-Decree 111 (2005) is a QIP-incentives instrument and its successor Sub-Decree 139 of 26 June 2023 carries no Use of Nominees clause. WATCH: the 2025 ICS states "Cambodia is drafting a new land law that is still undergoing stakeholder consultation" — no draft text published, no forecast made | Constitution of the Kingdom of Cambodia Art. 44 via Ministry of Foreign Affairs and International Cooperation `https://mfaic.gov.kh/publish/files/uploads/2Z87AYOO63VI/Constitution%20of%20the%20Kingdom%20of%20Cambodia.pdf` + Land Law 2001 Arts. 8, 9 and 251 via `https://asset.cambodia.gov.kh/mowa/2016/12/land-law-2001-kh-eng1.pdf` (unofficial English translation, Khmer version official) + Council for the Development of Cambodia `https://cdc.gov.kh/laws-and-regulations/land` + Sub-Decree 139 of 26 June 2023 `https://cib-cdc.gov.kh/media/2025/04/2.-Sub-Decree-139-on-Implementing-LOI-2023-EN.pdf` + US State Department 2025 Investment Climate Statement Cambodia `https://www.state.gov/reports/2025-investment-climate-statements/cambodia` | 2026-09-24 | 2026-12-23 | 1 | --visa ownership --integrity`
- `2019-XX-XX (untested) | foreign-buyer | Trust Law 2019 over land — constitutionally untested; unclear whether trust structure circumvents Article 44 prohibition on foreign land ownership; do NOT rely until tested in Constitutional Council | Royal Government Council of Jurists | 2026-05-08 | 2026-12-01 | 2 | --visa ownership --integrity`

### 🇲🇻 MV

- `2025-12-06 to 2026-06-05 | tax | 16th Tourism Act Amendment discounted resort head-lease-extension window LAPSED on its scheduled 5 Jun 2026 end date (ratified 6 Dec 2025; closure now CONFIRMED against the Ministry of Tourism's own legislation register, which lists amendments to the Tourism Act through the 16th and no 17th as of 2026-08-06 — no Ministry post-deadline outcome statement located). The discounted ~USD 5M (49-yr) / USD 2.5M-3M (20/25-yr) rate reverts post-window to the higher default schedule (~USD 10M reference for a 49-yr extension) — verify the binding post-window fee with the Ministry implementing regulation. NB this was the 3rd serial re-opening of the discount (prior windows to ~Feb-2025, then Sep-2025) so a 17th-Amendment renewal is possible per precedent | Ministry of Tourism Maldives `https://www.tourism.gov.mv/dms/document/23d485632704b30cf178db46d41f0bff.pdf` + CTL Strategies `https://www.ctlstrategies.com/latest/tourism-act-16th-amendment/` + Ministry of Tourism amendment register `https://www.tourism.gov.mv/en/legislation/tourism_act` | 2026-08-06 | 2026-12-01 | 1 | --tax --exit`
- `2025-07-01 (TGST); Green Tax 2025-01-01 | tax | CORRECTION to the prior entry, which dated both measures to 1 Jan 2025. TGST (Tourism Goods and Services Tax) rose 16% → 17% effective **1 July 2025**, not 1 Jan 2025 — Seventh Amendment to the Goods and Services Tax Act (Act 20/2024), ratified 5 Nov 2024 with a transitional period to 1 Jul 2025. Green Tax doubled effective **1 January 2025** (Fourteenth Amendment to the Tourism Act, Act 21/2024): USD 12/person/night at resorts, tourist hotels and safari vessels and USD 6 at guesthouses (the USD 12 figure is NOT uniform — the guesthouse tier matters for guesthouse yield models); children under 2 exempt. Both still current as of 2026-08-06 | MIRA Maldives Inland Revenue Authority — `https://www.mira.gov.mv/Pages/View/gst` + Crowe Maldives `https://www.crowe.com/mv/insights/overview-of-the-amendments-on-tgst-grt-and-airport-taxes-and-fees` | 2026-08-06 | 2027-01-01 | 2 | --tax --rental`
- `2019-04-23 | foreign-buyer | Article 251 round-trip — 2015 amendment (briefly opened freehold for ≥USD 1bn projects with ≥70% reclaimed land) REPEALED 23 April 2019 by 19th People's Majlis; only legal pathway for foreign exposure remains leasehold ≤99 years | Constitution Net + CTL Strategies + Maldives Independent | 2026-05-08 | 2027-01-01 | 1 | --visa ownership`

### 🇬🇭 GH

- `2022-XX-XX | tax | VAT raised 12.5% → 15% via Value Added Tax (Amendment) Act 2022 (Act 1082) | Ghana Revenue Authority — `https://gra.gov.gh/` | 2026-05-08 | 2027-01-01 | 2 | --tax`
- `2026-07-27 | macro | IMF Extended Credit Facility CONCLUDED — the Executive Board completed the sixth and final review on 27 July 2026, clearing a final disbursement of about USD 371 million. The USD 3 billion 36-month ECF (approved 17 May 2023, extended three months to 16 Aug 2026) is over, and Ghana has moved to a 36-month non-financing **Policy Coordination Instrument** — technical assistance and reform monitoring, no further Fund money. SUPERSEDES the prior "ongoing programme, quarterly milestones" framing: GHS managed-float commentary must no longer be written as programme-conditioned. Ghana's Presidency announced the exit on 15 May 2026 at staff-level agreement | IMF Country Report No. 2026/212, 4 Aug 2026 — `https://www.elibrary.imf.org/view/journals/002/2026/212/002.2026.issue-212-en.xml` + Presidency of Ghana `https://presidency.gov.gh/ghana-successfully-completes-imf-bailout-programme-transitions-to-policy-coordination-instrument` + Reuters 27 Jul 2026 | 2026-09-24 | 2026-12-23 | 1 | --macro --currency --finance`
- `2022-XX-XX | tax | Electronic Transfer Levy 1% on electronic transactions (Act 1075/2022 reduced from 1.5% → 1% via Act 1089 in 2023) — verify current rate at GRA | Ghana Revenue Authority | 2026-05-08 | 2026-12-01 | 3 | --tax`
- `2020-XX-XX | foreign-buyer | Lands Act 2020 (Act 1036) consolidated 6 prior land statutes — entered into force 2020; constitutional 50-year leasehold cap for non-Ghanaians (Art. 266) PRESERVED; customary tenure (stool / skin / family / clan) overlays ~78% of total land area per Lands Commission classification | Lands Commission Ghana — `https://lc.gov.gh/` | 2026-05-08 | 2027-01-01 | 1 | --visa ownership --notary`

### 🇰🇪 KE

- `2024-XX-XX | tax | Stamp Duty payment workflow for property transfers migrated from the Kenya Revenue Authority (KRA) eService portal to the **Ministry of Lands & Physical Planning Ardhi Sasa platform** (`ardhisasa.lands.go.ke`); KRA retains the Stamp Duty Act Cap 480 statute interpretation + advisory role but stamp duty calculation + e-payment + receipt now under Min of Lands; buyers must register on Ardhi Sasa to pay the duty before LSK can register the transfer; some KRA `kra.go.ke/business/*` and `kra.go.ke/individual/individual-pin-taxes/*` legacy paths still 404 | Ministry of Lands & Physical Planning Kenya + KRA | 2026-05-27 | 2027-06-30 | 2 | --tax --notary --remote (KE)`

### 🇷🇼 RW

- `2023-04-20 | tax | Property Tax Reform — Cabinet-approved 20 Apr 2023, enacted as Law N° 048/2023 of 05/09/2023 (repeals Law N° 75/2018), in force on gazettement 14 Sept 2023 per Art. 60 (Official Gazette n° Special of 14/09/2023); land-rate implementing Ministerial Order n° 002/23/10/TC of 24/11/2023; first tax period under the new rates = calendar 2024, RRA opened the 2024 declaration 20 Aug 2024 after District Council + City of Kigali rate approval, annual deadline 31 Dec — Land Tax compressed FRW 0-300/m² → FRW 0-80/m² band (district/use-set); Building Tax 0.5% residential / 0.3% commercial / 0.1% industrial-SME of combined building + plot market value, with 0.25% for a residential plot + building of three floors and 0.1% above three floors, and one owner-occupied family dwelling exempt (its land still taxable); Sale levy 2% registered seller / 2.5% unregistered, levied on the sale value after deducting the first FRW 5,000,000 — all rates re-confirmed unchanged 2026-08-07 against RRA Basic Information version 2025 + RRA Tax Handbook 2025 (no amending law; the May-2025 package did not touch Law 048/2023) | gov.rw Cabinet press release + RRA + Law on Sources of Revenue for Decentralized Entities + `https://www.rra.gov.rw/fileadmin/user_upload/Law_of_2023_about_the_sources_of_Revenues_and_property_for_decentralized_entitied.pdf` | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2022-10-20 | tax | Capital Gains Tax 10% — Law N° 014/2025 of 27/05/2025 (Official Gazette n° Special of 29/05/2025, in force from gazettement) amended Art. 36 of Law N° 027/2022: "The capital gain tax rate is 10% of the capital gain". CGT base per amended Art. 37 = direct or indirect sale or transfer of shares, licences, debt instruments, options, guarantees and similar assets — immovable property is NOT in the CGT base. Correction to the prior framing: Art. 36 of Law N° 027/2022 as promulgated read five percent (5%), and Law N° 051/2023 of 05/09/2023 amended only Arts. 9 + 48 (CIT 30% → 28%) without touching CGT, so "5% flat" WAS the primary statute for 20/10/2022–28/05/2025. Gains on commercial immovable property fall into business profit (Art. 19, "proceeds of sale of any business asset"), taxed at CIT 28% (Art. 48 as amended by Law 051/2023) or PIT progressive to 30% (Art. 14 top band) — not a 30% CIT. Residential individual sales remain captured through the 2%/2.5% immovable-property sale levy (RWF 5M exempt floor). (2025 data, sources Law 014/2025 + Law 027/2022 + Law 051/2023 gazettes) | RRA Tax Handbook + PwC Worldwide Tax Summaries 2026 + Law 027/2022 + Law 051/2023 + `https://www.minijust.gov.rw/index.php?eID=dumpFile&t=f&f=130496&token=4b9d4de9658212b7aaeeb5c8a42c823a7b879d7b` | 2026-09-24 | 2026-12-23 | 1 | --tax`
- `2025-07-01 | rental | Tourism tax on accommodation 3% — Law N° 015/2025 of 27/05/2025 establishing a tourism tax on accommodation (Official Gazette n° Special of 29/05/2025), in force as from 01 July 2025 per Art. 9; "accommodation" = a service which consists of providing a room or place to sleep or rest (Art. 2) — hotels, motels, lodges, guest houses, apartments and similar (establishment list per RDB / PwC, not in the Law text); rate 3% of the amount paid or payable for accommodation, exclusive of VAT (Art. 3); tax point = date of receipt of payment (Art. 5); declared after the end of each calendar month and paid within 15 days following the month of declaration (Art. 6); Parliament unanimous vote 28 Apr 2025 per press reports | Law 015/2025 in Official Gazette n° Special of 29/05/2025 `https://www.minijust.gov.rw/index.php?eID=dumpFile&t=f&f=130496&token=4b9d4de9658212b7aaeeb5c8a42c823a7b879d7b` + RDB + Parliament Plenary 28 Apr 2025 + travelnews.africa | 2026-09-24 | 2026-12-23 | 2 | --rental --tax`
- `2024-06-05 | foreign-buyer | e-Apostille launch — MINAFFET + Irembo partnership; Rwanda 126th HCCH Convention member (deposit 6 Oct 2023); first country to launch e-Apostille from day-one of accession; 1-3 day processing via irembo.gov.rw | MINAFFET + ktpress.rw 4 Jun 2024 + Schmidt-Export | 2026-05-27 | 2027-06-01 | 3 | --notary --integrity foreign-buyer-journey`
- `2021-02-05 | visa | Investor visa Law N° 006/2021 of 05/02/2021 Art. 14 — USD 250,000 registered-investor permit (USD 100,000 for EAC + COMESA citizens); clarify "USD 500k luxury property" route is secondary-aggregator only — flag for primary-source verification with Rwanda Development Board | UNCTAD Investment Laws Navigator + RDB | 2026-05-08 | 2026-12-01 | 2 | --visa --integrity`
- `2021-06-10 | foreign-buyer | Law N° 27/2021 of 10/06/2021 (Land Law) — extended emphyteutic / leasehold term to 99 years for both residential + investment use (was 49 yrs investment / 20 yrs residential); foreigners get leasehold only; freehold reserved Rwandan citizens | Official Gazette + RLMUA | 2026-05-08 | 2027-01-01 | 1 | --visa ownership --notary`
- `2024-XX-XX | tax | Electronic Land Title rollout 2024 — all titles paperless via LAIS (ESRI ArcGIS-based, version 4.0); FRW 5,000 physical printout fee abolished by default | RLMUA — `https://www.lands.rw/` | 2026-05-08 | 2026-12-01 | 3 | --notary --integrity`

### 🇺🇿 UZ

- `2025-06-01 | visa | Golden Visa — 5-yr residence permit per Presidential Decree No. 67 of 18 Apr 2025 (UP-67 Russian / PF-67 Uzbek; prior 'UP-89' was a wrong number), in force 1 Jun 2025. lex.uz decree summary: permit issued for a payment of USD 250k main applicant + USD 150k per family member (spouse, children, parents); no property/business/job condition stated. Secondary sources (IMI Daily, Fragomen) describe the payment as a NON-REFUNDABLE DONATION to a state account — NOT real estate. The USD 300k Tashkent / 200k / 100k regional tiers belong to a SEPARATE pre-existing real-estate-for-residence route (UP-5611 app.6 / UP-101), not this decree. Implementing Cabinet/MIA resolution reported NOT adopted as of Oct 2025 (Azizov & Partners, secondary); adoption status as of Sep 2026 not found in sources read — data not publicly available, verify at lex.uz / MIA Migration Agency before relying. | lex.uz doc-passport 7485034 (УП-67, 18.04.2025) + IMI Daily + Fragomen + Astana Times + Azizov & Partners memo Oct 2025 (implementing-regulation status) — https://lex.uz/ru/doc-passport/7485034 | 2026-09-24 | 2026-12-23 | 1 | --visa`
- `2026-01-01 | tax | 2026 indexation (per EY Tax Alert Jan 2026, secondary; EY cites Law ZRU-1108 of 25 Dec 2025): land-tax rates for legal entities AND individuals + property-tax BASE RATES FOR LEGAL ENTITIES indexed on average by 7% from 1 Jan 2026; water-use tax indexed on average by 7% only for listed user classes (power plants / public utilities / beverage + alcohol producers / industrial enterprises). Whether individuals' property-tax rates or cadastral floors were indexed for 2026 is not stated in the EY alert — data not publicly available in the sources read; verify in ZRU-1108 at lex.uz / soliq.uz. Indexation is a 2026 budget-law measure, not a standing annual rule. | EY Tax Alert Uzbekistan (secondary) → Law ZRU-1108 of 25 Dec 2025 (lex.uz, not read) | 2026-09-24 | 2026-12-23 | 2 | --tax`
- `2022-07-16 | foreign-buyer | Cabinet of Ministers Resolution No. 384 of 16 July 2022 (PQ-384) — expanded eligibility to citizens of 108 countries to acquire built real estate (apartments / houses / commercial premises) WITHOUT residence permit; pre-2022 regime required residence permit first — gate now removed for EU/UK/US/CA/AU/NZ/JP/KR + GCC + most Asia; Land Code Articles 17-18 PROHIBITION on foreign land ownership PRESERVED | Kun.uz coverage of PQ-384 + Azizov & Partners legal memo | 2026-05-08 | 2027-01-01 | 1 | --visa ownership`
- `2017-09-XX | currency | Dual-rate "black market" gap closed September 2017 under Mirziyoyev liberalisation (Decree UP-5177); pre-2017 official ~3,000 UZS/USD vs unofficial ~8,000/USD (~2.5× spread); since Sep 2017 managed-float with active CBU intervention; cumulative depreciation 2017→2026 ~3,200 → ~12,500 UZS = ~290% nominal devaluation over ~9 years | Central Bank of Uzbekistan — `https://cbu.uz/en/` | 2026-05-08 | 2026-12-01 | 2 | --currency --finance`
- `2024-XX-XX | mains | Tashkent water utility "Suvsoz" rebranded **Toshkent shahar suv ta'minoti MCHJ** under O'zsuvta'minot AJ; new web portal `toshkent.uzsuv.uz` (legacy `suvsoz.uz` offline); operational responsibilities unchanged | Agency for the Operation of Water Management Facilities UZ + my.gov.uz/en/authority/844 | 2026-05-27 | 2027-12-31 | 4 | --mains (UZ)`
- `2026-09-18 | cadastre | Uzbekistan's Cadastre Agency now publishes as "Kadastr agentligi" under the Committee for Urbanization and the Housing Market (Urbanizatsiya va uy-joy bozori qoʻmitasi), not under the Ministry of Economy and Finance as the Presidential Decree UP-60 of 28 Jan 2022 framing states; the re-subordination instrument was not located on the agency site or the national portal this pass, so the effective date is the verification date not the legal date; verified 2026-09-18 | https://kadastr.uz/en | 2026-09-18 | 2026-12-17 | 2 | --price --notary --title-monitoring (UZ)`
- `2026-09-18 | esg | Uzbekistan's environmental authority publishes on the national portal as the National Committee on Ecology and Climate Change of the Republic of Uzbekistan (hotline 1157); the corpus name "Ministry of Ecology, Environmental Protection and Climate Change" is superseded and the vanity domain eco.gov.uz serves no site; the ministry-to-committee instrument and its effective date were not located this pass, so the entry is dated to verification; a change of the body that signs environmental clearances is worth watching; verified 2026-09-18 | https://gov.uz/en/eco | 2026-09-18 | 2027-03-18 | 3 | --esg --risks --permits (UZ)`

### 🇳🇦 NA

- `2025-10-08 (Bill — NOT enacted) | ownership | Consolidating Land Bill re-tabled in the National Assembly Oct 2025 (Min. Inge Zaamwani) — WOULD prohibit foreigners from acquiring communal AND commercial land (lease-only under job-/economy-benefit conditions); would replace the Agricultural (Commercial) Land Reform Act 6/1995 + the 2002 Communal Land Reform Act + ~12 laws; circumvention → fine up to N$50,000 / 10-yr prison. STATUS = BILL: on the National Assembly agenda from 3 Jun 2026 and listed among Bills under continuing debate at the 16 Sep 2026 sitting (secondary — The Namibian via allAfrica + a Namibia Updates session notice; no primary parliament.na bill-tracker page located) — the only enacted foreign-ownership restriction remains farmland (ACLRA s.58); urban/residential freehold is NOT banned | Mail & Guardian 2025-10-08 (secondary) + NamibLII Act 6/1995 | 2026-09-24 | 2026-12-23 | 1 | --tax --visa (NA foreign-ownership)`

### 🇧🇼 BW

- `2025-12-17 (passed Parliament) | visa | Citizenship (Amendment) Act 2025 (Act No. 30 of 2025) passed Parliament 17 Dec 2025 and HAS BEEN ASSENTED TO — creates multiple citizenship plus an investor "economic citizenship" route. On 24 Feb 2026 the Ministry of Labour and Home Affairs told Parliament it was "currently finalising the Regulations to operationalise this Act, which will come into effect upon completion of its Regulations during the course of this year". A commencement order — Statutory Instrument No. 38 of 2026, Citizenship (Amendment) Act (Date of Commencement) Order, 2026 (Ministry of Labour and Home Affairs) — is listed among papers received for tabling on Parliament's Business Update for the 3rd Meeting of the 2nd Session of the 13th Parliament (PDF dated 26 Aug 2026); the commencement date and whether it commences the whole Act or only parts are data not publicly available — verify at the Government Gazette / MLHA. A media report of a ministerial briefing (secondary, ~20 Aug 2026) says multiple citizenship is being rolled out while the Citizenship by Investment Programme "remains on hold until the end of the year". Consequential National Registration (Amendment) Bill No. 35 of 2025 recorded as Passed on Parliament's Bills register (bill date 2026-04-23). NO qualifying investment threshold is gazetted — the Minister told Parliament at the Dec 2025 second reading he was "not in a position to state the amount"; the US$75,000-90,000 figure in circulation comes from promoter Arton Capital's pre-registration portal and is NOT an official rate. CBI still NOT operational — no launch notice located. Economic citizens are barred from voting, public office, free government education, government funding and state/tribal land allocation. Already in force: Transfer Duty (Amendment) Act No. 5 of 2023 (from 3 May 2023) — non-citizen 10% on the first BWP 2m + 15% on the excess (the old flat 30% is STALE) | gov.bw / Parliament of Botswana + Orbitax (transfer duty) + `https://www.botswanaspeaks.gov.bw/media/COMMITTEE%20OF%20SUPPPLY%20SPEECHES/MLHA%20-%20Committee%20of%20Supply%20Speech%20FINAL%20%20-%2024-02-2026.pdf` + `https://botswanaspeaks.gov.bw/media/winter%20session%20order%20paper%20-%202026/Parliament%20Business%20Update_Legislative%20Meeting%202026%20.pdf` | 2026-09-24 | 2026-12-23 | 2 | --visa --tax (BW)`

### 🇻🇺 VU

- `2025-02-03 | visa | EU PERMANENTLY revoked Vanuatu's visa-free Schengen access — Regulation (EU) 2025/11 of 19 Dec 2024 (Council final adoption 12 Dec 2024) moved Vanuatu from Annex II Part 1 to Annex I Part 1 of Reg (EU) 2018/1806, and the permanent visa requirement APPLIES FROM 3 Feb 2025 (Danish Immigration Service, page updated 2025-02-03). Chain: partial suspension from 4 May 2022 → full suspension of the visa-waiver Agreement by Council Decision (EU) 2022/2198 of 8 Nov 2022 → visa required 4 Feb 2023 (Delegated Reg (EU) 2023/222, extended to 3 Feb 2025) → permanent from 3 Feb 2025. The first full EU revocation over an investor-citizenship scheme, and STILL IN FORCE — the Council's "EU visa agreements with non-EU countries" infographic (last review 3 Mar 2026) lists Vanuatu as "visa agreement fully suspended" and DG HOME states the waiver agreement remains suspended. The DSP/CIIP CBI (a donation to the National Development Fund, NOT property-linked) remains under sustained OECD/EU scrutiny | EU Council press release 2024-12-12 + `https://www.nyidanmark.dk/en-GB/Words-and-concepts/US/Visum/Visa---Reintroduction-of-the-visa-requirement-for-citizens-of-Vanuatu` | 2026-09-24 | 2026-12-23 | 2 | --visa (VU)`

### 🇹🇹 TT

- `2024 (enforced); halted 2025 | tax | Property Tax reintroduced 2024 and then HALTED by the 2025 government. Statutory residential rate is 2% of Annual Taxable Value (ATV = Annual Rental Value less a 10% voids deduction), i.e. ≈1.8% effective on ARV. The Property Tax (Amendment) Act 2024 (Act No. 3 of 2024, Gazette Legal Supplement Part A Vol. 63 No. 53, assented 27 Mar 2024) WAS enacted and cut the residential rate 3% → 2%; IRD declared every Notice of Assessment dated before 6 Mar 2024 null and void and reissued at 2%, payment due 30 Sep 2024. COLLECTION HALTED: the FY2026 Budget Statement (13 Oct 2025, p.22) states "We halted the Property Tax that created anxiety for thousands of people, including the elderly, retired and low-income" (same words in the House Hansard of 13 Oct 2025); the May 2025 announcement of a Property Tax Act repeal is reported in the press only (secondary) and a ttparliament.org search this pass found no Property Tax repeal Bill or Act, so the statute and its 2% rate are read as still on the books while collection is halted — the legal instrument of the halt is not published at a primary source read this pass (data not publicly available — verify at IRD / Ministry of Finance). Budget 2026 (13 Oct 2025) added a separate Landlord Business Surcharge on rental income from 1 Jan 2026 — a levy on landlords, not a property-tax rate. Non-residential statutory rates were not amended by the 2024 Act: commercial 5%, agricultural 1%, industrial 6% where plant and machinery is housed in a building and 3% where it is not (2018 MoF statement to the House — re-verify against the Act before relying on them). Before any carry-cost computation, confirm with IRD whether any property tax is being assessed or collected for the purchase year and whether arrears from 2024 notices remain a charge on the property | FY2026 Budget Statement https://www.finance.gov.tt/wp-content/uploads/2025/10/Budget-Statement-FY-2026-1.pdf + House Hansard 13 Oct 2025 https://www.ttparliament.org/wp-content/uploads/2025/10/hh2025013u.pdf + https://www.ird.gov.tt/news/amended-property-tax-notices-of-assessment + tax.mygovtt.com + Ministry of Finance media release 18 Nov 2023 | 2026-09-24 | 2026-11-15 | 1 | --tax (TT)`

### 🇵🇰 PK

- `2025-11-13 (signed) | other | 27th Constitutional Amendment (signed 13 Nov 2025) created a Federal Constitutional Court (new Art. 175E); constitutional / fundamental-rights jurisdiction moved from the Supreme Court to the FCC — verify the operative allocation at na.gov.pk. SEPARATELY: FBR property advance tax (236C on sale / 236K on purchase) + CGT (§37(1A)) change with EVERY Finance Act — always re-verify current rates against the latest Finance Act | na.gov.pk (verify primary) + Business Recorder 2025-11 (secondary) | 2026-08-07 | 2027-02-03 | 3 | --tax (PK 236C/236K)`

### 🇸🇦 SA

- `2026-01-22 | ownership | Law on Non-Saudis Ownership of Real Estate, Royal Decree M/14 issued 14 Jul 2025 (Cabinet approval 8 Jul 2025), gazetted in Umm Al-Qura 25 Jul 2025, in force 22 Jan 2026. It repeals the 2000 Law of Real Estate Ownership by Non-Saudis (RD M/15 of 17/4/1421H) and moves to a designated-zone model. REVERSES the prior assertion in `shared/notary-forced-heirship.md` that Mecca and Medina are ownership-restricted to Saudi nationals: under art. 2(4) a non-Saudi Muslim individual may take title in the two cities while a non-Muslim may not, unlisted foreign companies only for operational requirements or staff accommodation, and CMA-licensed entities subject to CMA regulations. NOT YET PRIMARY-SOURCED: the Umm Al-Qura text of M/14 was not located on 2026-09-18 — verify at `https://uqn.gov.sa/` before relying; the two PDFs previously cited on that line (moj.gov.sa En/37.pdf and the misa.gov.sa upload labelled "2025 Law") are both the repealed 2000 law. In force 22 Jan 2026 per the SA playbook's Library of Congress Global Legal Monitor citation (verified 2026-05-27); the law takes effect 180 days after the 25 Jul 2025 gazette publication, and the 21-vs-22 Jan split in secondary sources is that day-count arithmetic — LoC's 22 Jan is used; secondary sources do not establish whether M/14 preserves the old inheritance / waqf carve-out. Verified 2026-09-18 | Curtis `https://www.curtis.com/our-firm/news/saudi-arabias-new-law-on-foreign-ownership-of-real-estate-a-major-development-in-the-saudi-real-estate-sector` + BCLP `https://www.bclplaw.com/en-US/events-insights-news/real-estate-ownership-by-non-saudis-law-now-published.html` + Umm Al-Qura (primary, to verify) `https://uqn.gov.sa/` | 2026-09-18 | 2026-12-17 | 1 | --notary --price (SA)`
- `2025-08-22 | tax | SA White Land Tax superseded — Council of Ministers approved amendments on 29 Apr 2025 (1 Dhul-Qi'dah 1446) / published Umm Al-Qura 12 May 2025 (14 Dhul-Qi'dah 1446) renaming the law "نظام رسوم الأراضي البيضاء والعقارات الشاغرة" (White Land and Vacant Property Fees), raising the annual ceiling from 2.5% to up to 10% of land value, cutting the area threshold from 10,000 m² to 5,000 m² (single parcel or one owner's aggregate holding in a city), and extending the charge to vacant buildings at a share of market rent capped at 5% of property value; executive regulation gazetted 28/2/1447 AH = 22 Aug 2025 with a five-band tariff 10% / 7.5% / 5% / 2.5% / nil set per geographic zone by ministerial decision; vacant-property regulation due within one year of publication of the amendment; the fee base for the vacant-building limb (a share of market rent vs a share of property value) is NOT settled against the Arabic regulation text — re-read it before the next SA refresh — verified 2026-09-18 | https://www.uqn.gov.sa/details?p=27369 / https://momah.gov.sa/ar/node/14963 / https://momah.gov.sa/ar/node/14971 | 2026-09-18 | 2026-12-17 | 1 | --tax --price --compare --exit (SA)`
- `2026-08-28 | rental | SA short-term-rental licensing moved platform — the Ministry of Tourism licensing portal tlg.mt.gov.sa carries a banner "انتقلت خدمات التراخيص والتصنيف إلى منصة السياحة Tourism.sa" stating that from 28 August 2026 all new tourism licensing and classification applications (including tourist hospitality facilities) are submitted via Tourism.sa, with tlg.mt.gov.sa retained only for in-flight files under National Single Sign-On; the Sahel route named in the SA playbook is two generations stale (Sahel to TLG to Tourism.sa) — verified 2026-09-18 | https://tlg.mt.gov.sa/ / https://tourism.sa/ | 2026-09-18 | 2026-12-17 | 2 | --rental --permits (SA)`

### 🇦🇩 AD

- `2026-10-19 | other | Andorra–EU Association Agreement — Council of the EU approved the text 16 Jul 2026; signature scheduled 19 Oct 2026 in Brussels; still requires European Parliament consent, ratification by all 27 EU member states (mixed agreement per Coreper 15 Jul 2026), a consultative referendum and Consell General ratification before entry into force. Signing date reconfirmed by Govern news item 16 Sep 2026. Per Eunews (secondary, 16 Jul 2026) the Council decision also covers provisional application — scope and start unverified, re-check at signature. Not in force as at 2026-09-24. Verified 2026-09-24 | https://andorraue.ad/ca/acord-d-associacio | 2026-09-24 | 2026-12-18 | 2 | --macro --tax --visa (AD)`

### 🇦🇼 AW

- `2023-01-01 | ownership | Aruba UBO register — mandatory UBO registration with the Kamer van Koophandel Aruba for all enterprises, partnerships, legal entities and trusts from 1 Jan 2023 (the corpus previously dated this 2021). Register is NOT public: full access limited to CBA, FIU-Aruba, Public Prosecution Service, Tax Authorities, Gaming Authority, Aruba Police Corps and NCTVI; Lwtf service providers may buy limited extracts. Verified 2026-09-18 | https://www.arubachamber.com/ubo-register | 2026-09-18 | 2027-03-18 | 3 | --sanctions ownership (AW)`
- `2023-01-01 | tax | Aruba overdrachtsbelasting restructured by Landsverordening Belastingplan 2023 (AB 2022 no.161, published 21 Dec 2022, in force 1 Jan 2023). Four changes the corpus did not carry — (a) the main-residence vs other-property distinction ABOLISHED, so 3% to AWG 250.000 / 6% on the excess applies to every property type; (b) inheritance (vererving) of real property or vessels NO LONGER subject to transfer tax; (c) transfer tax now bites on acquisition of ECONOMIC ownership and on huurkoop; (d) transfer tax now bites on shares in a vastgoedvennootschap — a company at least 30% of whose assets are Aruban real property where that property contributes at least 70% to acquisition/disposal/exploitation, with the share value floored at the grondbelasting value, a two-week reporting duty for non-notarial transfers (penalty up to AWG 100.000 or 10% of value) and a 12-month anti-cumulation credit. Corpus previously dated the 3%/6% split to a 30 Jan 2017 ordinance. Belastingplan 2023 is still the newest plan on impuesto.aw as at 2026-09-18. Verified 2026-09-18 | https://www.impuesto.aw/belastingplan_2023 + https://www.impuesto.aw/belastingplannen | 2026-09-18 | 2026-12-18 | 2 | --tax --notary --cross-border ownership (AW)`

### 🇮🇳 IN

- `2025-01-04 | ownership | Telangana Bhu Bharati (Record of Rights in Land) Act 2025 / Act No. 1 of 2025 — assent 3 Jan 2025, first published Telangana Gazette Part IV-B Extraordinary No. 1 on 4 Jan 2025; s.23(1) repeals the Telangana Rights in Land and Pattadar Pass Books Act 2020 (Act No. 9 of 2020) that Dharani ran on; s.1(3) commencement by notification with different dates for different areas/provisions; state portal is now bhubharati.telangana.gov.in (Dharani host retired); verified 2026-09-18 | https://prsindia.org/files/bills_acts/acts_states/telangana/2025/Act1of2025TS.pdf | 2026-09-18 | 2026-12-17 | 1 | --price --notary (IN)`

### 🇰🇷 KR

- `2025-10-01 | other | Korea — 환경부 renamed 기후에너지환경부 under the amended 정부조직법 (reported effective 1 Oct 2025; rename verified directly 2026-09-18 — me.go.kr redirects to mcee.go.kr serving title 기후에너지환경부). The four 홍수통제소 (한강/낙동강/금강/영산강) are listed as its 소속기관, confirming the flood-forecast function sits with this ministry and NOT with 국토교통부 as the KR playbook asserted; the underlying transfer of the flood-control offices from 국토교통부 to 환경부 dates to the 2018 물관리일원화 reorganisation (secondary attribution — re-verify the decree text on law.go.kr before citing a date) | https://mcee.go.kr/home/web/main.do | 2026-09-18 | 2026-12-17 | 1 | --risks (KR)`

### 🇱🇨 LC

- `2025 (commencement not read) | tax | Saint Lucia enacted Act No. 25 of 2025 — Land and House Tax (Amendment) Act, listed in the National Printing Corporation's Acts-of-2025 index and not reflected anywhere in lc/playbook.md; the playbook's annual property-tax rates (0.25 % residential / 0.4 % commercial of open market value) currently rest on IRD pages re-verified against 2023 web-archive captures, so they must be re-read against the amending Act before the next LC refresh; the same 2025 index also carries Act No. 4 of 2025 — Real Estate (Brokers and Agents) Act, which is in scope for --agent and is likewise unreflected; verified 2026-09-18 | https://npc.govt.lc/laws/acts/2025 | 2026-09-18 | 2026-12-18 | 2 | --home-tax --tax --agent (LC)`

### 🇲🇴 MO

- `2021-01-01 | energy | Macao's Office for Development of the Energy Sector (GDSE / 能源業發展辦公室) was abolished and its functions merged into the Environmental Protection Bureau (DSPA / 環境保護局) by Administrative Regulation 38/2020 with effect from 1 January 2021; DSPA now owns energy-efficiency labelling and publishes the 《澳門特別行政區能源效益狀況》 series (2025 edition current, issued 2026/06); any GDSE attribution in mo/playbook.md is five years stale; verified 2026-09-18 | https://www.dspa.gov.mo/publish2.aspx?a_id=1598259807 | 2026-09-18 | 2027-09-18 | 2 | --esg --mains (MO)`
- `2026 (BO issue and commencement not read) | other | Macao's Lei de Salvaguarda do Património Cultural (Law 11/2013, BO 36/2013 of 2 Sep 2013) now carries an Alterações entry for Lei n.º 5/2026 (Lei da actividade de restauração e bebidas e respectivos estabelecimentos); the consolidated text marks art. 96 (crime de desobediência) as Alterado, so the enforcement limb has moved; the buffer-zone and modification-restriction articles the MO playbook relies on at :27 / :272 / :856 must be re-read against the amended text before those claims are re-stamped, and the playbook's "2013–2024" enforcement window is stale; verified 2026-09-18 | https://bo.dsaj.gov.mo/bo/i/2013/36/lei11.asp | 2026-09-18 | 2026-12-18 | 2 | --risks --permits --renovation (MO)`

### 🇳🇬 NG

- `2025-07-31 | other | Nigeria's Insurance Act Cap. I17 LFN 2004 plus the Marine Insurance Act / Motor Vehicles (Third Party Insurance) Act / National Insurance Corporation of Nigeria Act / Nigeria Reinsurance Corporation Act are repealed and replaced by the Nigerian Insurance Industry Reform Act 2025 (Act No. 14 of 2025), commencement 31 July 2025, Official Gazette No. 146 Vol. 112 of 29 Aug 2025; compulsory building cover is now s.75 (any building of more than one floor under construction) and s.76 (public buildings — collapse / fire / earthquake / storm / flood, plus a 0.25 % Fire Services Maintenance Fund levy on net premium); any NG citation to the Insurance Act 2003 is superseded; verified 2026-09-18 | https://naicom.gov.ng/wp-content/uploads/2025/10/NIGERIA-INDUSTRY-INSURANCE_052600.pdf | 2026-09-18 | 2026-12-18 | 1 | --insurance --risks --permits (NG)`
- `2025-06-26 | tax | Nigeria Tax Act 2025 (Act No. 7 of 2025) repeals the Capital Gains Tax Act and taxes chargeable gains as income from 1 Jan 2026 — company gains inside total profits at the company rate (s.27(1)), individual gains in chargeable income at Fourth Schedule progressive rates (s.58); non-residents stay chargeable on Nigerian-situate assets (ss.34, 47). The NRS (Establishment) Act 2025 replaces the Federal Inland Revenue Service with the Nigeria Revenue Service; nrs.gov.ng has no capital-gains-tax page and the corpus URL nrs.gov.ng/capital-gains-tax/ 404s. Verified 2026-09-18 against the Act text and the NRS site | https://irs.gm.gov.ng/docs/national/NIGERIA_TAX_ACT_2025.pdf / https://www.nrs.gov.ng/ | 2026-09-18 | 2026-12-18 | 1 | --exit --home-tax --finance --retirement --digital-nomad (NG)`
- `2025-06-26 | tax | Nigeria: the Federal Inland Revenue Service was re-established as the NIGERIA REVENUE SERVICE by the Nigeria Revenue Service (Establishment) Act 2025 (2025 No. 4, Federal Republic of Nigeria Official Gazette); the Nigeria Tax Act 2025 defines the tax authority by reference to that Act and the Act's own transitional provisions speak of the "Former Service". The authority now publishes at nrs.gov.ng; firs.gov.ng refuses connections from non-NG egress. Any corpus reference naming FIRS as the current federal revenue authority is out of date. Verified 2026-09-18 | https://www.nrs.gov.ng/uploads/NIGERIA_REVENUE_SERVICE_ESTABLISHMENT_ACT_2025_84bc74e1bf.pdf / https://www.nrs.gov.ng/ | 2026-09-18 | 2027-03-17 | 3 | --tax --notary --finance (NG)`

### 🇴🇲 OM

- `pre-2026-09-18 (renaming instrument and date not located) | finance | Oman's securities and insurance regulator operates as the Financial Services Authority (FSA), Sultanate of Oman — fsa.gov.om is titled "Financial Services Authority, Sultanate of Oman - Home", is copyrighted to the FSA in 2026, lists Insurance / Capital Market / Accounting and Auditing as its three sectors and serves the licensed insurer, broker, reinsurer and health-TPA registers; the Capital Market Authority (CMA) name survives only on pre-2021 archive items and is superseded in every OM citation; verified 2026-09-18 | https://fsa.gov.om/ | 2026-09-18 | 2027-03-18 | 2 | --insurance --finance --notary (OM)`

### 🇶🇦 QA

- `2024 (Amiri Decision 13/2024 — day and month not stated on the NPC's legislative-instruments page) | other | QA official statistics function transferred — the Planning and Statistics Authority created by Amiri Decision 70 of 2018 has been succeeded by the National Planning Council (المجلس الوطني للتخطيط) established by Amiri Decision 13 of 2024; the NPC now issues the monthly Qatar statistics bulletin and is the body the state Open Data portal names as operator, while psa.gov.qa is egress-filtered and the old PSA Real Estate Price Index path returns 404 on npc.qa with no located successor address — the QA playbook cites PSA for population (line 24), the REPI (line 112) and in the authority tables (lines 577 and 608) — verified 2026-09-18 | https://www.npc.qa/ar/aboutus/pages/legislativeInstruments.aspx / https://www.npc.qa/ / https://www.data.gov.qa/pages/about/ | 2026-09-18 | 2026-12-17 | 2 | --price --demographics --macro (QA)`

---

## EU-wide instruments — transposition and application dates

A **directive** binds all 27 member states but reaches a buyer only through national law; the transposition deadline is the date by which that national law must exist. A **regulation** applies directly, so its application date is the date it bites. Every row below was read off the instrument's own EUR-Lex text on the verified date — do not restate a deadline from memory.

| Instrument | Topic | Deadline / application | Status (verified 2026-07-31) | Affected sections |
|---|---|---|---|---|
| **(EU) 2024/1275** (EPBD recast, directive) | Energy performance — zero-emission buildings, MEPS, mandatory renovation passports | Transposition **29 May 2026**; art. 17(15) (no financial incentives for stand-alone fossil-fuel boilers) was due earlier, **1 Jan 2025** | **Deadline passed, unmet everywhere** — on 15 Jul 2026 the Commission opened infringement procedures with letters of formal notice to **all 27** member states for failing to fully transpose; two months to respond, then a possible reasoned opinion ([DG ENER, 15 Jul 2026](https://energy.ec.europa.eu/news/commission-calls-eu-countries-transpose-reinforced-rules-energy-performance-buildings-2026-07-15_en)) | `--esg` `--rental` |
| **(EU) 2024/1028** (regulation) | Short-let data collection + registration harmonisation | Directly applicable, **applies 20 May 2026** — a single date, no later tranche; member states had to adopt the penalty provisions by the same date; Commission evaluation due by 20 May 2031 (art. 18) | In application since 20 May 2026 | `--rental` |
| **(EU) 2024/1640** (AMLD6, directive) | Beneficial-ownership registers + access rules; **art. 18 single access point to real-estate information** | Main transposition **10 Jul 2027**. Derogations (art. 78): art. 74 by 10 Jul 2025 · **arts. 11, 12, 13 and 15 — BO-register access, incl. legitimate-interest access — by 10 Jul 2026** · **art. 18 by 10 Jul 2029** | 10 Jul 2026 access tranche now due; main deadline pending | `--tax` (ownership) `--finance` |
| **(EU) 2023/2226** (DAC8, Council directive) | Crypto-asset reporting | Adopt + publish by **31 Dec 2025**, apply from **1 Jan 2026**; two later tranches — 31 Dec 2027 (apply 1 Jan 2028) and 31 Dec 2029 (apply 1 Jan 2030) | First tranche in application since 1 Jan 2026; per-country transposition not individually verified | `--tax` |
| **(EU) 2024/1689** (AI Act, regulation) | High-risk AI — incl. systems that **evaluate creditworthiness or establish a credit score** of natural persons (annex III, 5(b)), i.e. mortgage decisioning | Directly applicable. General application **2 Aug 2026**; chapters I–II from 2 Feb 2025; chapter III section 4, V, VII, XII + art. 78 from 2 Aug 2025; art. 6(1) (the annex I product-safety route) deferred to 2 Aug 2027. Annex III systems are high-risk under **art. 6(2)**, so they follow the general date | Annex III high-risk obligations apply from 2 Aug 2026 | `--finance` |
| **(EU) 2023/1791** (EED recast, directive) | Energy efficiency | Transposition **11 Oct 2025**; applies from 12 Oct 2025 (art. 37 from 30 Jun 2024) | Deadline passed. **Supersedes Directive 2012/27/EU** — which Directive (EU) 2018/2002 amended — repealed with effect from 12 Oct 2025 (art. 39); cite the recast, never 2018/2002 | `--esg` |
| **(EU) 2026/849** (CRR RTS, delegated) | What counts as an **equivalent legal mechanism** — i.e. a completion guarantee — for a residential property **under construction** under CRR art. 124(3)(a)(iii)(2); decides whether a lender may apply the preferential immovable-property risk weight to an off-plan mortgage | n/a — directly applicable, no transposition; **applies 12 Aug 2026** | Adopted 16 Apr 2026 (C/2026/2429), [OJ L, 2026/849, 23.7.2026](https://eur-lex.europa.eu/eli/reg_del/2026/849/oj/eng); in force 20th day after publication. Built on EBA final draft EBA/RTS/2025/05 (submitted 5 Aug 2025) + EBA opinion EBA/Op/2026/03 (20 Feb 2026). Verified 2026-07-31 | `--finance` `--type=off-plan` |

**Rule**: For any EU country playbook's `--esg` or `--rental` section, EPBD recast 2024/1275 must be referenced if the section claims any energy-rating rental ban schedule. Since 15 Jul 2026 **no member state has fully transposed it** (all 27 hold a letter of formal notice), so never present an EPBD requirement as if it already bound an owner in a given country — cite the *national* law that exists today, and name the directive only as the source of the obligation to legislate. A national rental-ban schedule that predates the recast (e.g. the FR DPE ladder) stands on its own national footing and is unaffected by this.

**Rule**: The AI Act's high-risk obligations for creditworthiness/credit-scoring systems (annex III, 5(b) → art. 6(2)) apply from **2 Aug 2026**. They bind the *provider and deployer* of the scoring system — a bank, not the buyer — so a `--finance` section may note that a mortgage decision made by an automated system now carries transparency and human-oversight duties, but must not imply the buyer gains a direct claim or that a specific lender is non-compliant.

**Rule**: Reg (EU) 2026/849 is a **bank-side prudential rule, not a buyer obligation** — never present it as something the buyer must satisfy. It is relevant only where a `--type=off-plan` or `--finance` brief discusses mortgage availability: art. 1(2) requires the completion guarantee to be one the **member state's own law requires**, so a jurisdiction with no statutory completion guarantee cannot meet the test at all. Whether a given national scheme (FR *garantie financière d'achèvement*, ES *aval bancario* / *seguro de caución*, IT *polizza fideiussoria*, …) satisfies **all** of art. 1(2)–(13) is the lender's assessment — do not assert that it does.

---

## Watchlist — rumored / proposed (Tier 4)

Things signalled but not enacted. Track for upgrade to Tier 1–3 when official.

| Country | Signal | Source signal | Last heard | Re-check |
|---|---|---|---|---|
| 🇦🇱 AL | DIVA STR registration system Jan 2026 launch | Albanian government press | 2026-01 | 2026-07 |
| 🇪🇸 ES | National 100% gravamen on non-EU non-resident buyers — **STALLED**. PSOE Proposición de Ley 122/000196 (BOCG B-229-1, 30/05/2025) registered 22 May 2025, queued at "Pleno toma en consideración" since 5 Sep 2025, **never voted**; dropped from Jan 2026 housing package; Reuters 27/03/2026 confirms no parliamentary debate; no BOE-published Ley. Do NOT factor into TCO. | [Congreso 122/000196](https://www.congreso.es/es/proyectos-de-ley?p_p_id=iniciativas&p_p_lifecycle=0&p_p_state=normal&p_p_mode=view&_iniciativas_mode=mostrarDetalle&_iniciativas_legislatura=XV&_iniciativas_id=122/000196) · [BOCG B-229-1](https://www.congreso.es/public_oficiales/L15/CONG/BOCG/B/BOCG-15-B-229-1.PDF) · [Reuters 2026-03-27](https://www.usnews.com/news/world/articles/2026-03-27/spains-100-non-eu-property-tax-stalls-in-congress) | 2025-05 reg.; 2026-03 stalled-confirmed; 2026-05-27 re-verified | 2026-11 |
| 🇮🇪 IE | LPT revaluation LANDED — 2026-2030 cycle live from 1 Jan 2026 (superseded by the ### 🇮🇪 IE country entry) | Revenue.ie | 2025-11 | 2026-09 |
| 🇨🇭 CH | Lex Koller tightening — federal Vernehmlassung opened 15 Apr 2026 (see ### 🇨🇭 CH entry; supersedes the earlier SECO-attributed row) | Bundesrat/BJ | 2026-04 | 2026-08 |
| 🇸🇪 SE | Capital gains rules on primary-residence sales — reform proposed | Skatteverket | 2026-02 | 2026-10 |
| 🇩🇪 DE | Bundesrat may reverse parts of Grundsteuer Bundesmodell — BFH upheld Bundesmodell 12 Nov 2025 (judicial track closed); watching legislative track only | Bundesrat | 2026-03 | 2026-09 |
| 🇸🇮 SI | Davek na nepremičnine final shape — multiple drafts in flight | MF SI | 2026-04 | 2026-09 |
| 🇪🇺 EU | **Affordable Housing Act** — COM(2026) 599 final, procedure 2026/0268(COD), Commission proposal for a Regulation (Art. 114 TFEU) published 9 Sep 2026, first reading, no rapporteur: a framework letting member states restrict (a) short-term rental services and (b) acquisition or use of residential property NOT used as a primary residence, gated on three cumulative art. 6(1) criteria — price-to-income ratio ≥ 8 (a), that ratio having risen over the latest 10 years of data (b), stress unlikely to ease within three years (c) — with (b) waived where the ratio is ≥ 10 (art. 6(2)); acquisition restrictions apply only to property acquired after the measure (art. 10(1)(f)); measures capped at 5 years renewable (art. 12); measures adopted before entry into force exempt (art. 14); art. 3(1) drops the Services Directive art. 15(7) notification for STR measures. NOT adopted, no entry-into-force date — never present as binding; placed on this watchlist rather than a tier-3 entry because it is a proposal with no legal effect yet. Related: EP written question E-003241/2026 on non-EU purchases in cross-border areas, Commission answer due ~21 Sep 2026 — re-check | EUR-Lex CELEX 52026PC0599 | 2026-09 | 2027-03 |
| 🇪🇺 EU | **EP Housing-Crisis special committee extended** — decision TA-10-2026-0234 of 7 Jul 2026 extends the committee by six months and re-tasks it, point (c), to take part in the **housing simplification procedure the Commission is to deliver in 2027 on permitting and renovation processes**; recital E restates housing as a member-state competence (Art. 5(1) TEU). Procedural — imposes nothing on buyers; the 2027 permitting / renovation package is the `--permits` / `--renovation` watch item | europarl.europa.eu TA-10-2026-0234 | 2026-09 | 2027-03 |
| 🇪🇺 EU | **CJEU C-449/25** (Grand Chamber, Romanian reference) — AG Medina Opinion 17 Sep 2026 (press release 129/26): free movement exercised without genuine residence in another member state creates no derived residence right for a third-country-national partner of a Union citizen; alternatively, the Romanian prior-residence and common-child requirements and non-recognition of foreign same-sex civil partnerships are incompatible with EU law. Opinion not binding; judgment pending; no property / tax / STR effect — `--visa` family-reunification limb only | curia.europa.eu cp260129en.pdf | 2026-09 | 2027-03 |

---

## Per-playbook impact map

When a Tier 1–2 entry is added here, these playbook sections need re-stamping:

| Topic | Sections to re-stamp |
|---|---|
| tax (rate/threshold) | `--tax`, `--rental` if rental-affecting, country playbook benchmark tables |
| visa (open/close) | `--visa`, country playbook `--work` if tied, `shared/visa-programs.md` |
| rental (regulation) | `--rental`, `--tax` if cedolare-style regime |
| esg (energy-rating) | `--esg`, `--rental` (rental-ban schedules) |
| ownership (foreign buyer) | country playbook `--tax` ownership block, `shared/exit.md` foreign-buyer-pool table |
| eurozone | `--currency`, `--tax`, all country benchmarks in local currency |
| cadastre | country playbook `--mains` + `--tax`, `shared/comparable-transactions.md` tier classification |
| pension regime | `shared/retirement.md`, country playbook `--tax` |

---

## Maintenance cadence

This file gets the same auto-validate treatment as country playbooks:

- **Weekly**: URL liveness on every entry (cron via `auto-validate.md`)
- **Monthly**: scan all entries with `revisit_by` ≤ 30 days from today; create review queue
- **Quarterly**: full re-research of all Tier 1 entries (visa programs especially); confirm ENDED programs haven't been resurrected
- **At-event**: when a regulatory news item lands (EU Official Journal, national gazette, ECJ ruling, central-bank decision), add or update an entry **before** it propagates errors into playbooks

Subscribe these feeds for at-event updates:
- EU Official Journal: https://eur-lex.europa.eu/oj/direct-access.html
- ECJ press releases: https://curia.europa.eu/juris/recherche.jsf?language=en
- Per-country gazettes (LégiFrance, Gazzetta Ufficiale, BOE, etc. — already in country playbooks)
- OECD Tax Policy Reforms annual report
- Tax Foundation Europe weekly digest

---

## Format for new entries

```markdown
- `<effective_date> | <topic> | <one-line summary> | <source name> | <verified_date> | <revisit_by> | <tier> | <sections>`
```

Multi-line is fine if the entry is complex; the seven-pipe format is the canonical machine-readable form.

---

## Related files

- `shared/anti-hallucination.md` — defines the confidence-label tiers this file's `revisit_by` feeds into
- `shared/updater.md` — auto-downgrade rule that uses this file's `revisit_by` to decay confidence
- `shared/visa-programs.md` — universal `--visa` section; ENDED registry above is the source of truth
- `shared/auto-validate.md` — cron infrastructure that re-checks URLs in this file weekly
- `shared/exit.md` — foreign-buyer-pool tables that depend on Tier 1 ownership entries

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*Last full audit: 2026-05-08 (added Tier-2 batch: BB/BZ/LK/KH/MV/GH/RW/UZ — total 109 countries tracked). Prior batch 2026-05-07 added Tier-1 (MU/KZ/CV/SC/CN/JM/BS/SM). Next mandatory full audit: 2026-07-26 (quarterly).*