Skatteangivelse, registrering & sanktioner·Estland·e-MTA·for 1 måned siden
The new methods paper spells out the six indicators behind each of the two ratings, the 1–3 scale and how often each data feed refreshes.
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Skattedomme & -kendelser·Sverige·Domstol Rattspraxis·for 1 måned siden
HFD 333-26: a deposit policy whose capital placement buys a mortgage-rate discount lets the holder dispose of the capital, breaching 58 kap. 6 § IL — so it is not a pensionsförsäkring.
Branche: Forsikring
Moms / GST / indirekte skatter·Sverige·FAR·for 1 måned siden
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
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Moms / GST / indirekte skatter·Frankrig·BOFiP - Bulletin Officiel des Finances Publiques·for 1 måned siden·7 dokumenter
BOFiP consolidates the 10% and 5.5% rates for dwelling renovation and energy works, fossil-boiler exclusion and on-invoice client certification.
Branche: Bygge- og anlægsvirksomhed, som kræver specialisering
Lønsumsafgift & arbejdsgiverbidrag·Litauen·Lietuvos buhalterių ir auditorių asociacija·for 1 måned siden
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
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Told & handel·Estland·e-MTA·for 1 måned siden
Goods worth up to 150 euros face new refund limits — no repayment when an item merely does not fit — while the 150–1,000 euro band keeps invalidation refunds on a 90-day application deadline.
Moms / GST / indirekte skatter·Frankrig·BOFiP - Bulletin Officiel des Finances Publiques·for 1 måned siden
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
Branche: Bygge- og anlægsvirksomhed
Moms / GST / indirekte skatter·Sverige·Skatteverket·for 1 måned siden
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Branche: Pengeinstitut- og finansieringsvirksomhed undtagen forsikring og
Skattedomme & -kendelser·Danmark·Domsdatabasen·for 1 måned siden
I Nykredit Banks sag stadfæstede retten også næringsstatus for realkreditaktier og særskilt indkomstbeskatning af præmier for uudnyttede optioner.
Branche: Pengeinstitut- og finansvirksomhed, forsikring
Kapitalgevinstbeskatning·Danmark·Domsdatabasen·for 1 måned siden
Sydjysk Sparekasse afkræftede ikke næringsformodningen; præmier for uudnyttede tilbagekøbsoptioner beskattes efter statsskattelovens § 4.
Branche: Pengeinstitut- og finansvirksomhed, forsikring
Moms / GST / indirekte skatter·Sverige·Skatteverket·for 1 måned siden·2 dokumenter
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
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International skat / dobbeltbeskatningsoverenskomster·Finland·Vero·for 1 måned siden·2 dokumenter
Rwanda and Senegal count from 1 January 2024 and Trinidad and Tobago from 1 January 2025; Russia stays listed with exchange suspended since March 2022, and the definition now rests on law 1042/2025.
Branche: Pengeinstitut- og finansvirksomhed, forsikring
Skatteincitamenter, -fradrag & -lempelser·Frankrig·Entreprendre Service Public·for 1 måned siden
The EUR 100 allowance for high-mileage workers can now be claimed until 30 September 2026 via the impots.gouv.fr simulator and form; means, vehicle and distance conditions are unchanged.
Skatteangivelse, registrering & sanktioner·Finland·Vero·for 1 måned siden·2 dokumenter
Update saved payment templates when the new account becomes available on 1 December 2026. Danske payments are accepted through 31 May 2027, then returned; Nordea stays unchanged.
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Regional / kommunal skat·Sverige·Svenskforfattningssamling·for 1 måned siden
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Branche: Generelle offentlige tjenester
E-fakturering & digitale indberetningskrav·Danmark·Skat.dk·for 1 måned siden
Undtagelsen kræver mere end 2.000 udlejninger af én ejendom i et kalenderår; undtagelse for platformsoperatøren kræver, at hele forretningsmodellen er uden sælgere, der skal indberettes om.
Branche: Ferieboliger og andre indlogeringsfaciliteter til kortvarige ophold · Andre reservationstjenesteydelser og tjenesteydelser i forbindelse hermed
Beskatning af udgifter & personalegoder·Finland·Finlex·for 1 måned siden
A €2 million qualifying loan reduced the subsidiary’s net asset value despite being booked as equity; the €1-per-share transfer produced no wage benefit requiring withholding in this case.
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Bo-, formue- & gaveafgift·Finland·Vero·for 1 måned siden
Online sessions 24 November–19 January cover the new estate operating model, Suomi.fi mandates, the shareholder register and digital perukirja filing; register for the first by 18 November.
Told & handel·Danmark·Toldstyrelsen·for 1 måned siden
Fra 12. sep. hører Y-koder til i dataelement 12 04 undtagen Y128 i 12 03; forudindgivne IM/D-angivelser skal gennemgås. Ny fejl TMA-2648 om ugyldiggørelse af udpasserede eksportangivelser.
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