Capital Gains Tax·France·impots.gouv.fr·4 weeks ago·2 documents
Expired deferrals on property-company share exchanges go on the 2026 form 2048-M-BIS; partial disposals keep the balance deferred via case 8 UT of return 2042.
Personal & Owner Taxation·Norway·Skatteetaten·4 weeks ago
Own work on new builds or improvements is now valued at the wage an employee would have received for equivalent work — not the cost of hiring others. Use the wage measure and keep the craftsman rate split.
Crypto & Digital Asset Taxation·Estonia·Riigi Teataja·4 weeks ago
CARF XSD and DAC8 XSD message forms with classification annexes join the § 1 list, and § 2(1) pulls items 17-22 into electronic XML filing.
Industry: Financial and insurance activities
Tax Filing, Registration & Penalties·Norway·Skatteetaten·4 weeks ago
Assignments for foreign artists or athletes reported in RF-1091 are now exempt from OAR reporting. Check the RF-1091 test first; other foreign assignments still go through OAR unless another exemption applies.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·4 weeks ago
It repeals Regulation 952/2013, creates the EU Customs Authority and the EU Customs Data Hub, and applies in phases with exceptions in Article 287.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·4 weeks ago·2 documents
Toldstyrelsen plans DMS updates 24 October (handling-fee focus, four errors expected fixed) and 28 November (most burdensome errors); the November removal list is due early October.
Industry: Across industries
Personal & Owner Taxation·Lithuania·VMI·4 weeks ago
VMI's updated MB material replaces the 2025 20/32% split with a 2026 20/25/32% scale (36 and 60 VDU thresholds), adds a worked 15/20/25% example, and rolls VSD and filing deadlines to 2026 figures.
Customs & Trade·Denmark·Toldstyrelsen·4 weeks ago
Toldstyrelsen's 9 September 2026 code list adds Y128 for the authorised declarant's CBAM account number in D.E. 12 04 002 000.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·4 weeks ago
Toldstyrelsen holds a Teams briefing 28 September (register by 25 September) on the coming EUR 2-4 per-item fee, which unlike the EUR 3 duty also covers consignments above EUR 150.
Industry: Other transportation support activities
Tax Incentives, Credits & Reliefs·Luxembourg·Administration des Contributions Directes·4 weeks ago
CO-OP 01, Haff Wandelbléi, Proliving, RESI and Tangna Impact joined the approved-SIS register with 2026 as first deductible year; cash donations qualify within the 120-euro, 20% and 1-million-euro limits.
Corporate & Income Tax·Lithuania·VMI·4 weeks ago
VMI raised the stated rate on permanent-establishment taxable profit from 16% to 17%, matching the standard corporate move; the calculation, PLN204U form and filing deadline are unchanged.
Industry: Across industries
E-Invoicing & Digital Tax Reporting Mandates·Latvia·Valsts ieņēmumu dienests·4 weeks ago
The report counts as filed only when EDS shows “Pieņemts” or “Pieņemts precizējums”. Health-care providers must report electronic receipts one by one.
Industry: Across industries
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Industry: Manufacture of refined petroleum products
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
The deferment accounting period now runs midday on the 15th to midnight on the 14th, signing rules move to Excise Notice 179 paragraph 11.6, and the HO65 local-printing note is removed.
Industry: Wholesale of solid, liquid and gaseous fuels and related products
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
Security for oils duty deferment 'may be required' rather than 'must be provided', the stated £9.5m cap goes, and warehouse-keeper authority moves off the C1207 form.
Industry: Manufacture of refined petroleum products
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
Unpaid Self Assessment tax can lead HMRC to apply for a director's bankruptcy — and an undischarged bankrupt commits an offence by acting as a director without the court's leave.
Transfer Pricing·International·OECD·4 weeks ago
The 45-page copper schedule applies the joint OECD/IGF pricing framework to copper under the Comparable Uncontrolled Price method, to help developing countries tax copper exports at arm's length.
Industry: Mining of other non-ferrous metal ores
Real Estate & Property Tax·United Kingdom·GOV.UK·4 weeks ago·2 documents
The repair practice note is split across new Parts 8A and 8B: economic repairs are assumed done, with modern-equivalent replacement allowed, while reconstructed buildings incapable of occupation leave the list.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·4 weeks ago
From 12 September DMS moves Y-codes to data element 12 04 (except Y128), rejects '0' in supplementary units with a transition to 12 October, and carries the H7 Y199 gap into the new section.
Industry: Across industries