Inheritance, Wealth & Gift Tax·France·Service Public·4 weeks ago
The election needs an express declaration in a valid will plus the chosen state's nationality at the time of the will or of death; electing French law brings the children's reserved share back into play.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·4 weeks ago
Traders file transit declarations in EDS–EMDAS–TKS with a 20–90 minute service time; invalidating a transit declaration after release takes a free-form application with a 10-day standard time.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
Penalties above £7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Personal & Owner Taxation·Denmark·Domsdatabasen·4 weeks ago
Højesteret affirmed that transfers from a company, assessed as salary, were not taxable where a final judgment declared them invalid and the amounts were repaid to the bankruptcy estate.
Corporate & Income Tax·Latvia·Valsts ieņēmumu dienests·4 weeks ago·3 documents
Liquidators file the approved closing statement in EDS within one month; the final corporate tax declaration and payment follow by the 20th of the month after the closing balance sheet is approved.
Industry: Across industries
Customs & Trade·Latvia·Valsts ieņēmumu dienests·4 weeks ago
Declarants and representatives file amendment, cancellation and duty-adjustment requests in EDS–EMDAS–AIS; the customs authority decides on duty adjustments after checking the evidence.
Industry: Across industries
Inheritance, Wealth & Gift Tax·Denmark·Skat.dk·1 month ago
From 1 January 2027 siblings join the closest person circle, so sibling gifts above the tax-free basic amount bear gift tax instead of personal income tax in rubric 20.
Customs & Trade·European Union·EUR-Lex·1 month ago
Regulation (EU) 2026/2047 keeps fuel-ethanol imports under retrospective Union surveillance from 16 September 2026 to 15 September 2029, citing 55 % import growth and a 19 % price fall.
Industry: Manufacture of chemicals and chemical products
E-Invoicing & Digital Tax Reporting Mandates·Norway·Skatteetaten·1 month ago
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Industry: Computer programming, consultancy and related activities
Personal & Owner Taxation·Finland·Vero·1 month ago·2 documents
CSN:024/2025: splitting a kapitaliseringsavtal by amending its terms is no surrender and no exchange, so no taxable income arises; premiums are allocated to the new contracts in proportion to transferred savings.
Customs & Trade·European Union·EUR-Lex·1 month ago
Customs must register Chinese alkaline batteries (CN 8506 10 11), preserving the option of retroactive anti-dumping duties; registration lasts nine months.
Industry: Manufacture of batteries and accumulators
VAT / GST / Indirect Tax·Finland·Vero·1 month ago
KVL:021/2026 lets dealers treat vehicle sales as VAT-free exports only where a buyer not established in Finland transports the vehicle out of the EU with reliable exit proof; Finland-domiciled buyers are excluded.
Industry: Sale of motor vehicles
VAT / GST / Indirect Tax·Norway·Skatteetaten·1 month ago·2 documents
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Industry: Retail sale of second-hand goods in stores
Tax Filing, Registration & Penalties·Norway·Skatteetaten·1 month ago
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Industry: Public administration and defence; compulsory social security
Fixed Asset Depreciation — Tax Rules·United Kingdom·Chartered Institute of Taxation·1 month ago
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
Industry: Across industries
VAT / GST / Indirect Tax·Norway·Skatteetaten·1 month ago
Skatteklagenemnda (SKNA2 51/2026, 28 Aug 2026) let a bankrupt contractor credit kr 379,173 output VAT on Nov–Dec 2022 invoices in Jan–Feb 2023: filed after 1 Jan 2023 means inside the § 15-9-3 transition.
Industry: Construction of residential and non-residential buildings
Corporate & Income Tax·Norway·Lovdata·1 month ago
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Industry: Production of electricity
Real Estate & Property Tax·United Kingdom·GOV.UK·1 month ago
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Industry: Financial service activities, except insurance and pension funding
Tax Filing, Registration & Penalties·Lithuania·VMI·1 month ago
VMI letter RTD-93 aligns the Article 100 commentary with the XV-309 reform: relief depends on the statutory grounds alone, not on prior payment or collection.
Industry: Across industries