Friday, 9 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
TaxSkatteetaten2 weeks ago
Skatteklagenemnda avviser enstemmig klagen i SKNS1-2025-62: 2018-overgangsregelen for livsforsikringsforetak måler skattemessige 2017-verdier mot regnskapsmessige 2018-verdier, uten brudd på Grunnloven § 97.
TaxSkatteetaten2 weeks ago
EØS-flaggedelen i rederiskatteordningen falt fra 58,61 til 58,15 prosent i 2025, så selskaper med under 60 prosent EØS-tonnasje må oppfylle flaggkravet for inntektsåret 2026.
Payroll & LabourLovdata2 weeks ago
The pending amendment to the income-reduction rule in § 15 enters into force 1 October 2026 with retroactive effect from 1 January 2026, per royal resolution 25 September 2026 no. 1892.
AuditRevisorforeningen2 weeks ago2 documents
Both practical auditor exams are expected around October/November 2027, and the 3,200-hour practice rule now counts billable hours that need not actually have been invoiced.
Financial Sector & MarketsFinanstilsynet2 weeks ago
Review of DNB's mortgages finds a non-compliant stress test, income at risk of overstatement, opaque IRB use and weak default follow-up; status report per 31 March 2027.
Public Sector & EconomyAltinn2 weeks ago
Only surveyed enterprises file RA-0819, annually. Filers need one of four access packages plus security level 2 login; late or missing data can trigger tvangsmulkt.
Accounting & ReportingRegnskapnorge2 weeks ago
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
TaxSkatteetaten2 weeks ago
BFU 8/2026: tenant subsidies covering the operator's rent do not defeat the real-lease test — full input-VAT deduction on NOK 30m canteen CAPEX allowed.
TaxRevisorforeningen2 weeks ago
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
TaxSkatteetaten2 weeks ago2 documents
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
TaxRevisorforeningen2 weeks ago
The send duty covers invoices to ELMA-registered recipients; consumer and cash sales are excluded. Format and exemptions are still undecided — EHF is the hearing draft's proposal.
Financial Sector & MarketsLovdata3 weeks ago
Amendment FOR-2026-09-14-1810 to the Belarus sanctions regulation applies from 1 October 2026, widening deposit and crypto bans and adding duties for exporters.
TaxSkatteetaten3 weeks ago
Own work on new builds or improvements is now valued at the wage an employee would have received for equivalent work — not the cost of hiring others. Use the wage measure and keep the craftsman rate split.
TaxSkatteetaten3 weeks ago
Assignments for foreign artists or athletes reported in RF-1091 are now exempt from OAR reporting. Check the RF-1091 test first; other foreign assignments still go through OAR unless another exemption applies.
Accounting & ReportingRevisorforeningen3 weeks ago
The Voluntary Standard (in force 24 Sept 2026) replaces VSME and caps value-chain requests, while revised ESRS (in force 10 Nov 2026) cut mandatory datapoints by 60%; Norway lays both down by regulation.
Payroll & LabourArbeidstilsynet3 weeks ago2 documents
The regulation setting statutory minimum wages for fish processing was repealed on 3 August 2026, leaving nine covered sectors; a consultation on a new regulation closes 25 September 2026.
Financial Sector & MarketsFinanstilsynet3 weeks ago
Finanstilsynet recommends keeping the 25 per cent risk-weight floor for mortgages and 35 per cent for commercial-property loans when the current floors expire at year end, judging property-market risk still high.
Payroll & LabourArbeidstilsynet3 weeks ago
The rewritten deputy paragraph keeps one deputy per AMU member but no longer says the employer deputy must come from top management, and says worker deputies are elected with the members.
TaxSkatteetaten3 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.
Payroll & LabourArbeidstilsynet3 weeks ago
Smoke- and chemical-diving guidance now places responsibility on the utrykningsleder to have on-site risk conditions assessed at emergency call-outs, with restated employer duties for a fully sound working environment.
