Personal & Owner Taxation·United Kingdom·Revenue Jersey·1 week ago
Token contributions from a taxpayer's own children toward household bills are not taxable, and rent-a-room relief is now expressly confined to small-scale lettings.
Global Minimum Tax & BEPS·Germany·Rechtsprechung des Bundes·1 week ago
Approval act (BGBl II No. 220) in force 6 Oct 2026; the date the MCAA itself takes effect for Germany follows by separate gazette notice.
Industry: Across industries
VAT / GST / Indirect Tax·Sweden·Skatteverket·1 week ago
Skatteverket dropped the retired staff-supplies position statement from its taxable-person guidance — the operative rule now rests on the Supreme Administrative Court's February 2026 judgment on market-rate treatment.
Industry: Across industries
Tax Filing, Registration & Penalties·Poland·Podatki.gov.pl·1 week ago
All six tax power-of-attorney forms moved to new editions (PPS-1, PPD-1, OPS-1, OPD-1, PPO-1 to version 4; OPO-1 to version 3) with substantially larger PDFs; use the new versions for filings.
Industry: Legal and accounting activities
Customs & Trade·Finland·Tulli·1 week ago
Import declarants must give the goods' location and the proposed inspection place in the correct declaration fields; errors block release from temporary storage and propagate onto the transfer permit.
Industry: Across industries
VAT / GST / Indirect Tax·Finland·Vero·1 week ago
KVL:022/2026: custom implant drill guides sold to dentists are VAT-free under AVL 36(5) when made by registered dental technicians for an individual patient and used immediately in exempt care.
Industry: Dental practice activities
Global Minimum Tax & BEPS·Finland·Vero·1 week ago
Swedish GloBE safe-harbour guidance is published: de minimis, simplified-rate, routine-profits, domestic-tax and new permanent incentive and parallel-model reliefs, plus the five-year start-up phase.
Industry: Across industries
Customs & Trade·Finland·Tulli·1 week ago
EU producers can ask the Commission to review anti-dumping duties on certain Chinese ring binder mechanisms, extended to Vietnam/Laos consignments; otherwise they lapse after 29 June 2027.
Industry: Manufacture of other fabricated metal products n.e.c.
VAT / GST / Indirect Tax·Sweden·Skatteverket·1 week ago
First- and second-hand tenants may tax their own onward letting in the second or third hand, but where premises are sublet on, every subsequent link must also be let with voluntary taxation.
Industry: Renting and operating of own or leased real estate
Real Estate & Property Tax·Estonia·Riigi Teataja·1 week ago
Antsla sets 2027 land tax at 0.5% for residential and farm land and 1.0% for other land, caps annual rises at 10% and grants home-site relief up to 25 euros from 1 January 2027.
Industry: Agriculture, forestry and fishing
Withholding Tax Rules·Estonia·Riigi Teataja·1 week ago
The TSD payments section is re-specified from resident-only to payments to persons, and the separate annex for non-resident and investment-fund payments is deleted.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Estonia·Riigi Teataja·1 week ago·2 documents
Põhja-Sakala sets official-car rules and 0.30 EUR/km tax-free reimbursement up to 550 EUR/month for government members, officials and institution staff, each with a log and annual limit.
Industry: General public administration activities
Excise & Environmental Taxes·Finland·Tulli·1 week ago
Importers of CBAM goods pay EUR 82.32 per certificate for emissions embedded in goods imported in July–September 2026; the quarterly price tracks realised EU ETS auction prices.
Industry: Across industries
Customs & Trade·Estonia·Riigi Teataja·1 week ago
Police and rescue vehicles, personnel effects and state-secrets goods now fall under sea/air entry formalities; only Defence Ministry military transports stay exempt, and Form 302 military movements are newly exempt.
Industry: Across industries
Crypto & Digital Asset Taxation·Germany·Bundeszentralamt für Steuern·1 week ago
Binding XSD schema plus sample XML for first, follow-up, nil and other-nexus filings helps providers and vendors build 2026-period DAC8/CARF reports due 31 July 2027.
Industry: Financial and insurance activities
Customs & Trade·Latvia·Valsts ieņēmumu dienests·2 weeks ago
REX registration now takes 5 working days instead of 10: the old export-place deadline is gone, replaced by a five-day REX registration commitment.
Industry: Across industries
Customs & Trade·United Kingdom·GOV.UK·2 weeks ago
Co-located customs and excise storage without segregation is an exception for same-keeper premises with HMRC-satisfied controls; split keepers and temporary-storage goods must always segregate.
Industry: Warehousing and storage
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·2 weeks ago
Emergency in agriculture until 10 January 2027 counts as force majeure: overdue tax can be extended up to 12 months interest-free, existing extensions re-split up to five years.
Industry: Crop and animal production, hunting and related service activities
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 weeks ago
Personal-use goods may be zero-rated on direct export or indirect export via forwarder or parcel operator, but not on a customer-arranged indirect export in accompanied baggage.
Industry: Across industries