Maksu- ja raamatupidamisuudised

Maksud·Ühendkuningriik·GOV.UK·2 kuu eest

HMRC confirms EU exit-charge rebasing preserves the SSE holding period

A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.

Tegevusala: Valdkondadeülene

Finantssektor ja turud·Norra·Altinn·2 kuu eest

KRT-1185 guidance adds an auditor signing-access requirement

Insurance and reinsurance brokers should check the auditor’s access before the two-stage client-money declaration is submitted.

Tegevusala: Kindlustusagentide ja -vahendajate tegevus

Palgaarvestus ja tööõigus·Norra·Arbeidstilsynet·2 kuu eest

Labour inspectorate clarifies 20-minute meal-break guidance

The guidance distinguishes the main meal break from total break time and explains when a break counts as working time.

Tegevusala: Valdkondadeülene

Maksud·Rootsi·Regeringskansliets rättsdatabaser·2 kuu eest

Road-charge refunds: revised calculation applies from 2 August

SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.

Tegevusala: Valdkondadeülene

Raamatupidamine ja aruandlus·Rootsi·Regeringskansliets rättsdatabaser·2 kuu eest

Financial transparency: special annual-reporting provision repealed

SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.

Tegevusala: Valdkondadeülene

Maksud·Rootsi·Regeringskansliets rättsdatabaser·2 kuu eest

Tax-assistance convention’s Swedish annex adds top-up tax

The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.

Tegevusala: Valdkondadeülene

Maksud·Ühendkuningriik·GOV.UK·2 kuu eest

Customs duties can become expenses after an insolvency appointment

HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.

Tegevusala: Valdkondadeülene

Maksud·Rootsi·Skatteverket·2 kuu eest

2027 house valuations set shore-distance and floor-area tests

SKVFS 2026:9 fixes the classification rules for småhusenheter, including a walking-distance exception for shore proximity and a capped addition for accessible ancillary space.

Tegevusala: Enda või renditud kinnisvara üürileandmine ja käitus

Palgaarvestus ja tööõigus·Rootsi·Regeringskansliets rättsdatabaser·2 kuu eest

Pension surplus: conditional distribution first applies for 2027

SFS 2026:1301 introduces a distribution factor when the balance ratio exceeds 1.1500, with exceptions during balancing. Commencement and first application differ.

Maksud·Ühendkuningriik·GOV.UK·2 kuu eest·7 dokumenti

Tax adviser checks cover strategic control over service delivery

HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Palgaarvestus ja tööõigus·Ühendkuningriik·GOV.UK·2 kuu eest

HMRC requires letters for pension scheme registration-status checks

Administrators wanting an email reply must read HMRC’s email protocol and include the consent statement in every letter, or receive a postal response.

Tegevusala: Kindlustus, edasikindlustus ja pensionifondid, v.a kohustuslik sotsiaalkindlustus

Maksud·Ühendkuningriik·GOV.UK·2 kuu eest

HMRC accepts registration exemptions for specified non-group tax services

Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.

Tegevusala: Arvepidamine, raamatupidamine ja auditeerimine; maksualane nõustamine

Maksud·Ühendkuningriik·GOV.UK·2 kuu eest

UK reports a larger Uruguay beef quota for 2026–27

Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.

Tegevusala: Põllumajandus, metsamajandus ja kalapüük · Toiduainete tootmine

Audit·Soome·Suomen Tilintarkastajat ry·2 kuu eest

Finland proposes €8,000 relief from apport auditor statements

HE 126/2026 would ease private-company capital procedures and revise negative-equity notices, special inspections and auditor liability periods. The measures remain proposals.

Tegevusala: Valdkondadeülene

Palgaarvestus ja tööõigus·Ühendkuningriik·Revenue Jersey·2 kuu eest

Jersey opens ITIS rate wizard to all payrolls

Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.

Tegevusala: Valdkondadeülene

Avalik sektor ja majandus·Ühendkuningriik·GOV.UK·2 kuu eest

Bona vacantia land valuations move to London and regional fee bands

Indicative District Valuer charges now run from £2,400 to £4,440 including VAT; advance payment remains non-refundable and does not guarantee a sale.

Tegevusala: Enda kinnisvara ost ja müük

Maksud·Ühendkuningriik·GOV.UK·2 kuu eest

HMRC opens digital-exclusion applications for April 2027 MTD starters

Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.

Maksud·Rootsi·Skatteverket·2 kuu eest

Upsales spin-off: Skatteverket allocates acquisition cost 91/9

The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.

Maksud·Taani·Skat.dk·2 kuu eest

Interest and royalty tax refunds move to a five-year limitation period

Skattestyrelsen will reopen relevant refusals under its former three-year practice. It expects reopening by the end of 2026; the notice sets conditions for the cases covered.

Tegevusala: Finants- ja kindlustustegevus