Skat·Estland·e-MTA·for 4 uger siden·4 dokumenter
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Skat·Storbritannien·GOV.UK·for 4 uger siden
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Branche: På tværs af brancher
Skat·Storbritannien·GOV.UK·for 4 uger siden·4 dokumenter
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Skat·Estland·e-MTA·for 4 uger siden
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Skat·Norge·Skatteetaten·for 4 uger siden
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
Løn & arbejdsret·Tyskland·Rechtsprechung des Bundes·for 4 uger siden
The Ninth Ordinance extends the 1% winter-employment levy (0.6% employer, 0.4% employee) to 31 December 2027; § 3a then lapses on 1 January 2028.
Branche: Bygge- og anlægsvirksomhed
Løn & arbejdsret·Norge·Arbeidstilsynet·for 4 uger siden
Smoke- and chemical-diving guidance now places responsibility on the utrykningsleder to have on-site risk conditions assessed at emergency call-outs, with restated employer duties for a fully sound working environment.
Branche: Brandvæsen
Skat·Finland·Vero·for 4 uger siden·2 dokumenter
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Regnskab & rapportering·Finland·Patentti- ja rekisterihallitus·for 4 uger siden·7 dokumenter
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.
Branche: På tværs af brancher
Skat·Storbritannien·GOV.UK·for 4 uger siden
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Løn & arbejdsret·Norge·Arbeidstilsynet·for 4 uger siden
The Omsorgspermisjon page no longer carries the sentence letting fathers or co-mothers postpone the two weeks; only the window from two weeks before birth to two weeks after the mother comes home remains.
Branche: På tværs af brancher
Jura & selskabsforhold·Norge·Skatteetaten·for 4 uger siden
Businesses and sole proprietorships enforcing claims through the bailiff keep paper filing until year end; from 1 January 2027 utlegg petitions and communication go electronic via politiet.no.
Branche: På tværs af brancher
Jura & selskabsforhold·Storbritannien·GOV.UK·for 4 uger siden
Overseas companies with a UK establishment must send paper form AA01 by post to the correct Companies House office; the notice procedure carries statutory timing, five-year and 18-month limits.
Branche: På tværs af brancher
Skat·Estland·e-MTA·for 4 uger siden
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
Branche: Anden hjælpevirksomhed i forbindelse med transport
Skat·Finland·Finlex·for 4 uger siden
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
Branche: Finansiel leasing
Skat·Sverige·Skatteverket·for 4 uger siden
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Branche: Rejsebureauer
Revision·Polen·Polska Izba Biegłych Rewidentów (PIBR)·for 4 uger siden·2 dokumenter
PIBR publishes a legal opinion on the irreproachable-reputation condition: what counts, how criminal and non-professional matters weigh, and why it is not mere non-conviction.
Branche: Bogføring og revision; skatterådgivning
Regnskab & rapportering·Storbritannien·GOV.UK·for 4 uger siden
The charity-accounts landing page now covers financial periods starting on or after 1 January 2026, sending trusts, companies and CIOs to type-specific guidance, with SORP 2026 for accruals accounts.
Branche: På tværs af brancher
Jura & selskabsforhold·Den Europæiske Union·EUR-Lex·for 4 uger siden
Portugal skal opgive sin 48-timers ex parte-ophævelse af klager over tildelinger: kun klageinstansen, der hører begge parter og afvejer alle interesser, må ophæve midlertidig beskyttelse for at redde EU-midler.
Branche: På tværs af brancher