Real Estate & Property Tax·United Kingdom·GOV.UK·2 weeks ago
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Industry: Holiday and other short-stay accommodation
Fixed Asset Depreciation — Tax Rules·United Kingdom·GOV.UK·2 weeks ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Industry: Across industries
International Tax / Double Tax Treaties·Finland·Vero·2 weeks ago·2 documents
Family pensions to limited-liability recipients are Finnish-source income; US citizenship-only tax on a Finland-resident US citizen is not creditable in Finland — the relief duty lies with the US.
VAT / GST / Indirect Tax·European Union·EUR-Lex·2 weeks ago
The Commission opposes prolonging Latvia's timber reverse charge past 31 December 2026, finding two decades of derogation enough and no new conventional anti-fraud measures shown.
Industry: Logging
Tax Filing, Registration & Penalties·Denmark·Skat.dk·2 weeks ago
Filers who cannot use TastSelv can now submit form 04.069 digitally without logging on to skat.dk, which speeds up processing; the PDF remains a fallback with a longer skat.dk contact path.
E-Invoicing & Digital Tax Reporting Mandates·Norway·Lovdata·2 weeks ago·3 documents
Issue e-invoices to bookkeeping-obligated buyers from 1 January 2027 in EHF or Peppol BIS formats; the duty to receive them applies by 2030, and bookkeeping must run in an electronic accounting system from 2030.
Industry: Across industries
Tax Incentives, Credits & Reliefs·Sweden·Skatteverket·2 weeks ago
Performing companies must declare subcontractor use, all payment data goes on honour and conscience, Skatteverket gains third-party orders and wider site visits, and recovery interest runs until repayment.
Industry: Specialised construction activities · General cleaning of buildings
Tax Filing, Registration & Penalties·Finland·Vero·2 weeks ago
Old-schema CRS/DAC2 reports only until 30 Oct 2026; Ilmoitin.fi test environment opens 3 Nov 2026, new schema mandatory 1 Jan 2027, and the replacement annual report ends with the 2026 reports.
Industry: Financial and insurance activities
Capital Gains Tax·Denmark·Domsdatabasen·2 weeks ago
A DKK 10 million loss on a purported convertible bond was not deductible: the issuance decision was never registered, so no company-law valid instrument existed at disposal.
Industry: Financial service activities, except insurance and pension funding · Legal and accounting activities
Customs & Trade·European Union·EUR-Lex·2 weeks ago
Customs must register solid glass microspheres up to 2 mm from China for nine months; definitive duties, if imposed, may be levied retroactively on registered imports.
Industry: Manufacture of glass and glass products
Corporate & Income Tax·Norway·Skatteetaten·2 weeks ago
Skatteklagenemnda's majority held a break fee on an aborted share purchase is a non-deductible acquisition cost under § 6-24 annet ledd, rejecting the secretariat's recommendation to allow it.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·United Kingdom·Case Law·2 weeks ago
UT upholds FTT: mandatory Heathrow hotel nights between back-to-back flights are deductible travel expenses under ITEPA s.337; outcome determines ~£5.78m of tax/NICs for 2016-2020.
Industry: Passenger air transport
Customs & Trade·France·Légifrance·2 weeks ago
Clearance and transit operators lodge customs guarantees on ten new standard deeds — isolated, comprehensive, removal-credit, contested-debt and payment-facility; existing deeds stay valid.
Industry: Other transportation support activities
Real Estate & Property Tax·Lithuania·Etar·2 weeks ago
Recreational-territory land is set at 0.8% of average market value and other land outside subpoints 1.1–1.3 at 1.5%; the individual relief clause is replaced in full.
Industry: Across industries
Personal & Owner Taxation·Sweden·Svenskforfattningssamling·2 weeks ago
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
Excise & Environmental Taxes·United Kingdom·GOV.UK·2 weeks ago·3 documents
Excise warehousekeepers must request approval changes — now including person in charge, annexe warehouses, approved area and vaping stamp quantities — via the expanded online form instead of writing to HMRC.
Industry: Warehousing and storage
Excise & Environmental Taxes·Estonia·e-MTA·2 weeks ago
The register extract removes VOX LOGISTICS, Vedelgaas, BALTOIL and Port One, adds Antari Trade and LEOLART.COM with two new SEVENOIL sites, and renumbers licences at Olerex, SEVENOIL and others.
Industry: Retail sale of automotive fuel in specialised stores · Warehousing and storage
Regional / Sub-national Tax·Lithuania·Etar·2 weeks ago
The deadline for supporters' relief applications moves from 1 October to 1 November of the current year; all other conditions stay unchanged.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·2 weeks ago
Export declarants filing via the X-tee machine interface face new checks on additional information, previous documents, goods location and routing, with production testing expected in the second half of November 2026.
Industry: Across industries