Logging was improved for the Belgian CODA Clean bank file import process. This gives support teams clearer information when investigating import issues, helping them diagnose problems faster without changing the user workflow.

This commit will improve the logs of _l10n_be_codaclean_import_coda_files to help the support team to debug possible problem.

task-5436868

Forward-Port-Of: odoo/enterprise#129854

Luxembourg payroll parameters have been updated to reflect the 2026 rules for contributions, employer costs, general payroll calculations, and tax credits. This helps businesses calculate payroll accurately and stay aligned with the latest Luxembourg requirements.

Update Luxembourg payroll rule parameters for 2026.

Task-6481735

Forward-Port-Of: odoo/enterprise#130123