Saturday, 10 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.
Global Minimum Tax & BEPSFranceimpots.gouv.fr3 weeks ago
Groups over €750m revenue face three French filings; US groups get Side-by-Side relief from 2026 while start-up exemptions never cover the domestic top-up tax.
Customs & TradeEuropean UnionEUR-Lex3 weeks ago
UK-origin titanium dioxide gets three new TARIC additional codes (88ET, 88EU, 8999) and Union surveillance from the day after publication — update declarations and keep origin evidence ready.
E-Invoicing & Digital Tax Reporting MandatesUnited KingdomGOV.UK3 weeks ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Capital Gains TaxEstoniae-MTA3 weeks ago4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Global Minimum Tax & BEPSUnited KingdomGOV.UK3 weeks ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Capital Gains TaxUnited KingdomGOV.UK3 weeks ago4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Customs & TradeEstoniae-MTA3 weeks ago
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Personal & Owner TaxationNorwaySkatteetaten3 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.
Withholding Tax RulesFinlandVero3 weeks ago2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Excise & Environmental TaxesUnited KingdomGOV.UK3 weeks ago
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Customs & TradeEstoniae-MTA3 weeks ago
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
VAT / GST / Indirect TaxFinlandFinlex3 weeks ago
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
VAT / GST / Indirect TaxSwedenSkatteverket3 weeks ago
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Personal & Owner TaxationGermanyDeutscher Steuerberaterverband e.V.3 weeks ago
The cabinet adopted the EStRefG 2027 draft on 2 September 2026 — higher allowances, Kindergeld at 267 EUR from 2027, Mini-Job levy at 5%. Bundesrat first readings on Frühstartrente and JStG 2026 are set for 25 September.
Regional / Sub-national TaxLithuaniaEtar3 weeks ago
Kaunas Decision No. T-520 of 15 September 2026 adds the Šiaurės pr. 5A lot and adjoining territory to the chargeable parking list as a green-zone location, paying on working days 8:00–18:00.
Real Estate & Property TaxUnited KingdomGOV.UK3 weeks ago
The Rating Manual swaps 2017 certification for the 2026 transitional-relief scheme, adding improvement-relief amounts to the 2026 certificates and a 31 March 2027 split/merger list window.
Tax Courts & Tribunal DecisionsGermanyBundesfinanzhof3 weeks ago
A simply signed pleading sent via a firm's Gesellschaftspostfach is valid even where a different authorised Steuerberater triggered the send. The IX. Senat vacated FG München and remanded.
Excise & Environmental TaxesLithuaniaEtar3 weeks ago
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
Tax Courts & Tribunal DecisionsGermanyBundesfinanzhof3 weeks ago
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.
Capital Gains TaxSwedenSkatteverket3 weeks ago
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
