Personal & Owner Taxation·Estonia·e-MTA·4 weeks ago
From 1 January 2026 the Estonian tax-free income is flat: 700 € a month of tax-free income before retirement age, 776 € at retirement age — with no taper as income rises.
Customs & Trade·Denmark·Toldstyrelsen·4 weeks ago
Toldstyrelsen's DMS error log gains workarounds for stuck S2S filings, blocked warehouse write-offs and REX rejections; the F48/F49/F53 value-limit gap now also covers H6 and H7.
Industry: Across industries
Capital Gains Tax·United Kingdom·GOV.UK·4 weeks ago
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
Industry: Across industries
VAT / GST / Indirect Tax·Sweden·Skatteverket·4 weeks ago
Food-grade goods keep the reduced VAT rate even when sold in feed shops and even with dual use as animal feed; what matters is whether the product is food.
Industry: Across industries
Customs & Trade·European Union·EUR-Lex·4 weeks ago
GOES, laminations and cores face provisional safeguard duties and quotas from 25 September 2026 to 26 February 2027 — cores inside transformers pay a flat duty with no quota; check thresholds and exclusions now.
Industry: Manufacture of basic iron and steel and of ferro-alloys · Manufacture of electricity distribution and control apparatus
Personal & Owner Taxation·United Kingdom·GOV.UK·4 weeks ago
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
Industry: Financial service activities, except insurance and pension funding
Global Minimum Tax & BEPS·France·impots.gouv.fr·4 weeks ago
Groups over €750m revenue face three French filings; US groups get Side-by-Side relief from 2026 while start-up exemptions never cover the domestic top-up tax.
Industry: Public administration and defence; compulsory social security
Customs & Trade·European Union·EUR-Lex·4 weeks ago
UK-origin titanium dioxide gets three new TARIC additional codes (88ET, 88EU, 8999) and Union surveillance from the day after publication — update declarations and keep origin evidence ready.
Industry: Manufacture of dyes and pigments · Wholesale of chemical products
E-Invoicing & Digital Tax Reporting Mandates·United Kingdom·GOV.UK·4 weeks ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Capital Gains Tax·Estonia·e-MTA·4 weeks ago·4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Global Minimum Tax & BEPS·United Kingdom·GOV.UK·4 weeks ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Industry: Across industries
Capital Gains Tax·United Kingdom·GOV.UK·4 weeks ago·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Customs & Trade·Estonia·e-MTA·4 weeks ago
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Personal & Owner Taxation·Norway·Skatteetaten·4 weeks ago
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
Withholding Tax Rules·Finland·Vero·4 weeks ago·2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 weeks ago
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Customs & Trade·Estonia·e-MTA·4 weeks ago
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
Industry: Other transportation support activities
VAT / GST / Indirect Tax·Finland·Finlex·4 weeks ago
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
Industry: Financial leasing
VAT / GST / Indirect Tax·Sweden·Skatteverket·4 weeks ago
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Industry: Travel agency activities