Tax Filing, Registration & Penalties·Estonia·e-MTA·1 month ago
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.
Industry: Across industries
Tax Courts & Tribunal Decisions·Sweden·Domstol Rattspraxis·1 month ago
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.
Industry: Insurance
VAT / GST / Indirect Tax·Sweden·FAR·1 month ago
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.
Industry: Across industries
VAT / GST / Indirect Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 month ago·7 documents
BOFiP consolidates the 10% and 5.5% rates for dwelling renovation and energy works, fossil-boiler exclusion and on-invoice client certification.
Industry: Specialised construction activities
Payroll Tax & Employer Contributions·Lithuania·Lietuvos buhalterių ir auditorių asociacija·1 month ago
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.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·1 month ago
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.
VAT / GST / Indirect Tax·France·BOFiP - Bulletin Officiel des Finances Publiques·1 month ago
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
Industry: Construction
VAT / GST / Indirect Tax·Sweden·Skatteverket·1 month ago
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.
Industry: Financial service activities, except insurance and pension funding
Tax Courts & Tribunal Decisions·Denmark·Domsdatabasen·1 month ago
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Industry: Financial and insurance activities
Capital Gains Tax·Denmark·Domsdatabasen·1 month ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Industry: Financial and insurance activities
VAT / GST / Indirect Tax·Sweden·Skatteverket·1 month ago·2 documents
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.
Industry: Across industries
International Tax / Double Tax Treaties·Finland·Vero·1 month ago·2 documents
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.
Industry: Financial and insurance activities
Tax Incentives, Credits & Reliefs·France·Entreprendre Service Public·1 month ago
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.
Tax Filing, Registration & Penalties·Finland·Vero·1 month ago·2 documents
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.
Industry: Across industries
Regional / Sub-national Tax·Sweden·Svenskforfattningssamling·1 month ago
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.
Industry: General public administration activities
E-Invoicing & Digital Tax Reporting Mandates·Denmark·Skat.dk·1 month ago
The exclusion requires more than 2,000 rentals for one property in a calendar year; platform exemption depends on the entire business model having no reportable sellers.
Industry: Holiday and other short-stay accommodation · Other reservation service and related activities
Expenses & Benefits-in-Kind Tax Treatment·Finland·Finlex·1 month ago
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.
Industry: Across industries
Inheritance, Wealth & Gift Tax·Finland·Vero·1 month ago
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.
Customs & Trade·Denmark·Toldstyrelsen·1 month ago
From 12 September Y-codes belong in data element 12 04 except Y128 in 12 03, and pre-lodged IM/D declarations need review. Toldstyrelsen also logged error TMA-2648 on invalidating exited export declarations.
Industry: Across industries