Pärandi-, vara- ja kinkemaks·Saksamaa·Bundesfinanzhof·2 nädala eest
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.
Aktsiisid ja keskkonnatasud·Saksamaa·Bundesfinanzhof·2 nädala eest
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.
Tegevusala: Tubakatoodete tootmine
Aktsiisid ja keskkonnatasud·Saksamaa·Rechtsprechung des Bundes·2 nädala eest
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.
Tegevusala: Kindlustus, edasikindlustus ja pensionifondid, v.a kohustuslik sotsiaalkindlustus
Kinnisvara- ja maamaks·Prantsusmaa·impots.gouv.fr·2 nädala eest·2 dokumenti
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.
Tegevusala: Valdkondadeülene
Deklareerimine, registreerimine ja trahvid·Saksamaa·Deutscher Steuerberaterverband e.V.·2 nädala eest
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.
Tegevusala: Valdkondadeülene
Toll ja väliskaubandus·Soome·Tulli·2 nädala eest
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).
Tegevusala: Valdkondadeülene
Eraisiku ja omaniku maksustamine·Saksamaa·Deutscher Steuerberaterverband e.V.·2 nädala eest
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.
Tegevusala: Andmetöötlus, veebihosting jms tegevused
Toll ja väliskaubandus·Soome·Tulli·2 nädala eest
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.
Tegevusala: Valdkondadeülene
Käibemaks / kaudsed maksud·Saksamaa·Bundesfinanzhof·2 nädala eest
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.
Tegevusala: Hotellid ja muu sarnane majutus
Aktsiisid ja keskkonnatasud·Norra·Skatteetaten·2 nädala eest
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.
Tegevusala: Valdkondadeülene
Toll ja väliskaubandus·Soome·Tulli·2 nädala eest
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.
Tegevusala: Muud veondust abistavad tegevused
Kinnisvara- ja maamaks·Ühendkuningriik·GOV.UK·2 nädala eest
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.
Tegevusala: Puhkuse- ja muu lühiajaline majutus
Põhivara amortisatsioon — maksureeglid·Ühendkuningriik·GOV.UK·2 nädala eest
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.
Tegevusala: Valdkondadeülene
Rahvusvaheline maksundus / maksulepingud·Soome·Vero·2 nädala eest·2 dokumenti
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.
Käibemaks / kaudsed maksud·Euroopa Liit·EUR-Lex·2 nädala eest
Komisjon on vastu Läti puidu pöördmaksustamise pikendamisele pärast 31. detsembrit 2026: kahe aastakümne erandist piisab ja uusi tavapäraseid pettusevastaseid meetmeid pole näidatud.
Tegevusala: Metsavarumine
Deklareerimine, registreerimine ja trahvid·Taani·Skat.dk·2 nädala eest
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-arved ja digitaalne maksuaruandlus·Norra·Lovdata·2 nädala eest·3 dokumenti
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.
Tegevusala: Valdkondadeülene
Maksusoodustused ja -vabastused·Rootsi·Skatteverket·2 nädala eest
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.
Tegevusala: Eriehitustööd · Hoonete üldpuhastus
Deklareerimine, registreerimine ja trahvid·Soome·Vero·2 nädala eest
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.
Tegevusala: Finants- ja kindlustustegevus