Personal & Owner Taxation·Estonia·e-MTA·1 week ago·2 documents
For bank-held investment accounts, only those opened or taken into use in 2023 or later still qualify for retrospective declaration in table 6.5; the separate investment-firm transition is untouched.
Withholding Tax Rules·Germany·Bundeszentralamt für Steuern·1 week ago·2 documents
In selected Disregarded Entity cases the BZSt demands confirmation that no US credit of the German withholding tax has been or will be claimed alongside the requested Freistellung or Erstattung.
Industry: Across industries
Personal & Owner Taxation·Poland·Stowarzyszenie Księgowych w Polsce·1 week ago
From 2027 individuals can wrap savings in a personal investment account (OKI): income escapes PIT and instead bears an asset-value tax with exemptions up to 100 000 zł a year.
Excise & Environmental Taxes·United Kingdom·GOV.UK·1 week ago
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
Industry: Manufacture of tobacco products
International Tax / Double Tax Treaties·Germany·Bundeszentralamt für Steuern·1 week ago·2 documents
The old web-application certificate expires within days; the current one runs to September 2027, eFCA becomes mandatory for UK VAT Protocol requests, and a new Rückstandsanzeige replaces Annex 7a.
Industry: Administration of the State and the economic and social policy of the community
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