Inheritance, Wealth & Gift Tax·Germany·Bundesfinanzhof·2 weeks ago
BFH II B 87/25: blanket rejection of a § 198 BewG appraisal by pointing to a higher sale price breaches §§ 76 and 96 FGO — Düsseldorf judgment set aside and remanded.
Excise & Environmental Taxes·Germany·Bundesfinanzhof·2 weeks ago
BFH VII B 24/25: a tobacco-tax Wahlfeststellungsbescheid alternating between tax debt and § 71 AO liability is seriously doubtful under recent exclusivity case law — enforcement suspended without security.
Industry: Manufacture of tobacco products
Excise & Environmental Taxes·Germany·Rechtsprechung des Bundes·2 weeks ago
Germany enacted a recovery and resolution regime for insurers with BaFin as resolution authority and an industry-funded fund. The same act extends energy-tax relief to 1 October–31 December 2026.
Industry: Insurance, reinsurance and pension funding, except compulsory social security
Real Estate & Property Tax·France·impots.gouv.fr·2 weeks ago·2 documents
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
Industry: Across industries
Tax Filing, Registration & Penalties·Germany·Deutscher Steuerberaterverband e.V.·2 weeks ago
The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.
Industry: Across industries
Customs & Trade·Finland·Tulli·2 weeks ago
Tulli 1.10. list adds final duties on Chinese pea protein (26.9., L/2026/2101) and acids (22.9., L/2026/2088), keeps Egypt glass-fibre duties, adds Carrey (88FN).
Industry: Across industries
Personal & Owner Taxation·Germany·Deutscher Steuerberaterverband e.V.·2 weeks ago
DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.
Industry: Data processing, hosting and related activities
Customs & Trade·Finland·Tulli·2 weeks ago
Tulli points importers and exporters to Delegated Regulation (EU) 2026/2102 alongside Annex I: added products face duties only from 30 December 2027; cattle, palm oil, rubber and wood scope clarified.
Industry: Across industries
VAT / GST / Indirect Tax·Germany·Bundesfinanzhof·2 weeks ago
BFH V R 11/26: free hotel car parks open to everyone are no taxable supply; guest fitness and wellness access is standard-rated, not covered by the 7% accommodation rate. WLAN goes back for findings.
Industry: Hotels and similar accommodation
Excise & Environmental Taxes·Norway·Skatteetaten·2 weeks ago
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
Industry: Across industries
Customs & Trade·Finland·Tulli·2 weeks ago
From 1 July 2026 every IOSS item group carries a fixed 3 EUR duty, secured by a fixed comprehensive-guarantee reservation; SA carriers and indirect representatives must keep the guarantee reference amount sufficient.
Industry: Other transportation support activities
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