Payroll & Labour·Germany·Rechtsprechung des Bundes·4 weeks ago
The rate rises from the 4.9 per cent applying from 2026 back to the 5.0 per cent of 2023–2025. The 2027 levy on the year's fees falls due by 31 March 2028.
Industry: Museums activities · Programming and broadcasting activities · +6 more · News agency activities · Public relations and communication activities · Publishing activities · Advertising agencies · Creative, arts and entertainment activities · Other education n.e.c.
Tax·Denmark·Skat.dk·4 weeks ago
From 1 January 2027 siblings join the closest person circle, so sibling gifts above the tax-free basic amount bear gift tax instead of personal income tax in rubric 20.
Tax·European Union·EUR-Lex·4 weeks ago
Regulation (EU) 2026/2047 keeps fuel-ethanol imports under retrospective Union surveillance from 16 September 2026 to 15 September 2029, citing 55 % import growth and a 19 % price fall.
Industry: Manufacture of chemicals and chemical products
Tax·Norway·Skatteetaten·4 weeks ago
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Industry: Computer programming, consultancy and related activities
Tax·Finland·Vero·4 weeks ago·2 documents
CSN:024/2025: splitting a kapitaliseringsavtal by amending its terms is no surrender and no exchange, so no taxable income arises; premiums are allocated to the new contracts in proportion to transferred savings.
Tax·European Union·EUR-Lex·4 weeks ago
Customs must register Chinese alkaline batteries (CN 8506 10 11), preserving the option of retroactive anti-dumping duties; registration lasts nine months.
Industry: Manufacture of batteries and accumulators
Tax·Finland·Vero·4 weeks ago
KVL:021/2026 lets dealers treat vehicle sales as VAT-free exports only where a buyer not established in Finland transports the vehicle out of the EU with reliable exit proof; Finland-domiciled buyers are excluded.
Industry: Sale of motor vehicles
Tax·Norway·Skatteetaten·4 weeks ago·2 documents
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Industry: Retail sale of second-hand goods in stores
Legal & Corporate·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 weeks ago
Ten listings — including four future Warsaw sessions and both 15 September Grant Thornton courses — are gone; Opole, UHY ECA and a December Gdansk session add new dates.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Payroll & Labour·United Kingdom·Jersey Law·4 weeks ago·4 documents
From 14 September 2026 Jersey replaces registration cards with determined statuses, alongside new business and staffing licence rules and a fresh fee scale.
Industry: Across industries
Tax·Norway·Skatteetaten·4 weeks ago
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Industry: Public administration and defence; compulsory social security
Tax·United Kingdom·Chartered Institute of Taxation·4 weeks ago
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
Industry: Across industries
Payroll & Labour·Estonia·Riigikohus·4 weeks ago
The Supreme Court left Tartu's finding on shared parental benefit unexamined, holding the recalculation ban — not the challenged provision — decided the premature-birth case.
Legal & Corporate·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 weeks ago
PIBR reminds auditors that 2026 closes the 2024-2026 ODZ settlement period: check training hours now; late completion needs KRBR consent.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Legal & Corporate·Norway·Revisorforeningen·4 weeks ago
Proposed ø-kriminformasjonsforskrift lets 24 public bodies plus Tax Agency, police and FIU share confidential data on financial crime. Auditor secrecy is unchanged — but supervisory findings about auditors can travel.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Norway·Skatteetaten·4 weeks ago
Skatteklagenemnda (SKNA2 51/2026, 28 Aug 2026) let a bankrupt contractor credit kr 379,173 output VAT on Nov–Dec 2022 invoices in Jan–Feb 2023: filed after 1 Jan 2023 means inside the § 15-9-3 transition.
Industry: Construction of residential and non-residential buildings
Payroll & Labour·France·Urssaf·4 weeks ago
Artist-authors have until 30 September to request modulation of provisional contributions and until 15 October to pay the Q4 2026 call.
Industry: Artistic creation
Legal & Corporate·Poland·Polska Izba Biegłych Rewidentów (PIBR)·4 weeks ago
PIBR reshuffled its autumn 2026 obligatory-training offer: new sessions in Częstochowa, Warsaw and from PRO AUDIT, a moved Gdańsk fraud-duties course and an on-line switch for a December AI course.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·Norway·Lovdata·4 weeks ago
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Industry: Production of electricity