Bo-, formue- & gaveafgift·Frankrig·Service Public·for 4 uger siden
The election needs an express declaration in a valid will plus the chosen state's nationality at the time of the will or of death; electing French law brings the children's reserved share back into play.
Told & handel·Letland·Valsts ieņēmumu dienests·for 4 uger siden
Traders file transit declarations in EDS–EMDAS–TKS with a 20–90 minute service time; invalidating a transit declaration after release takes a free-form application with a 10-day standard time.
Branche: På tværs af brancher
Skatteangivelse, registrering & sanktioner·Storbritannien·GOV.UK·for 4 uger siden
Penalties above £7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.
Branche: Bogføring og revision; skatterådgivning
Person- & hovedaktionærbeskatning·Danmark·Domsdatabasen·for 4 uger siden
Højesteret stadfæstede, at overførsler fra et selskab, ansat som løn, ikke var skattepligtige, hvor en endelig dom erklærede dem ugyldige, og beløbene blev tilbagebetalt til konkursboet.
Selskabs- & indkomstskat·Letland·Valsts ieņēmumu dienests·for 4 uger siden·3 dokumenter
Liquidators file the approved closing statement in EDS within one month; the final corporate tax declaration and payment follow by the 20th of the month after the closing balance sheet is approved.
Branche: På tværs af brancher
Told & handel·Letland·Valsts ieņēmumu dienests·for 4 uger siden
Declarants and representatives file amendment, cancellation and duty-adjustment requests in EDS–EMDAS–AIS; the customs authority decides on duty adjustments after checking the evidence.
Branche: På tværs af brancher
Bo-, formue- & gaveafgift·Danmark·Skat.dk·for 1 måned siden
Fra den 1. januar 2027 indtræder søskende i den nærmeste personkreds, så søskendegaver over det skattefrie grundbeløb pålægges gaveafgift i stedet for personlig indkomstskat i rubrik 20.
Told & handel·Den Europæiske Union·EUR-Lex·for 1 måned siden
Regulation (EU) 2026/2047 holder importen af brændstofethanol under retrospektiv Unionsovervågning fra den 16. september 2026 til den 15. september 2029 med henvisning til en importvækst på 55 % og et prisfald på 19 %.
Branche: Fremstilling af kemiske produkter
E-fakturering & digitale indberetningskrav·Norge·Skatteetaten·for 1 måned siden
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Branche: Computerprogrammering, konsulentbistand vedrørende informationsteknologi og lignende aktiviteter
Person- & hovedaktionærbeskatning·Finland·Vero·for 1 måned siden·2 dokumenter
CSN:024/2025: splitting a kapitaliseringsavtal by amending its terms is no surrender and no exchange, so no taxable income arises; premiums are allocated to the new contracts in proportion to transferred savings.
Told & handel·Den Europæiske Union·EUR-Lex·for 1 måned siden
Tolden skal registrere kinesiske alkalibatterier (CN 8506 10 11); muligheden for antidumpingtold med tilbagevirkende kraft bevares, registreringen gælder ni måneder.
Branche: Fremstilling af batterier og akkumulatorer
Moms / GST / indirekte skatter·Finland·Vero·for 1 måned siden
KVL:021/2026 lets dealers treat vehicle sales as VAT-free exports only where a buyer not established in Finland transports the vehicle out of the EU with reliable exit proof; Finland-domiciled buyers are excluded.
Branche: Salg af motorkøretøjer
Moms / GST / indirekte skatter·Norge·Skatteetaten·for 1 måned siden·2 dokumenter
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Branche: Detailhandel med brugte varer i forretninger
Skatteangivelse, registrering & sanktioner·Norge·Skatteetaten·for 1 måned siden
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Branche: Offentlig forvaltning, forsvar og socialsikring
Afskrivning på anlægsaktiver — skatteregler·Storbritannien·Chartered Institute of Taxation·for 1 måned siden
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
Branche: På tværs af brancher
Moms / GST / indirekte skatter·Norge·Skatteetaten·for 1 måned siden
Skatteklagenemnda (SKNA2 51/2026, 28 Aug 2026) let a bankrupt contractor credit kr 379,173 output VAT on Nov–Dec 2022 invoices in Jan–Feb 2023: filed after 1 Jan 2023 means inside the § 15-9-3 transition.
Branche: Opførelse af bygninger
Selskabs- & indkomstskat·Norge·Lovdata·for 1 måned siden
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Branche: Produktion af elektricitet
Ejendomsskat & grundskyld·Storbritannien·GOV.UK·for 1 måned siden
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Branche: Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Skatteangivelse, registrering & sanktioner·Litauen·VMI·for 1 måned siden
VMI letter RTD-93 aligns the Article 100 commentary with the XV-309 reform: relief depends on the statutory grounds alone, not on prior payment or collection.
Branche: På tværs af brancher