TaxSwedenSkatteverket2 months ago
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.
Monday, 12 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.
TaxSwedenSkatteverket2 months ago
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.
TaxDenmarkSkat.dk2 months ago
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.
Industry: Financial and insurance activities
Public Sector & EconomySwedenRegeringskansliets rättsdatabaser2 months ago
Förordning (2022:107), as amended by förordning (2026:1256), lets Statens energimyndighet fund charging and hydrogen refuelling for heavy transport under open-access criteria and exclusions.
Industry: Service activities incidental to land transportation
TaxUnited KingdomCase Law2 months ago
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
Industry: Across industries
TaxSwedenSkatteverket2 months ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
TaxSwedenSkatteverket2 months ago
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Industry: Across industries
Accounting & ReportingFinlandSuomen Tilintarkastajat ry2 months ago
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
Industry: Across industries
TaxUnited KingdomGOV.UK2 months ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Industry: Pension funding
TaxFinlandVero2 months ago2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Industry: Manufacture of tobacco products · Manufacture of beverages · Air transport · Water transport
Accounting & ReportingSwedenFAR2 months ago2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
Industry: Across industries
TaxSwedenSkatteverket2 months ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Payroll & LabourNorwaySkatteetaten2 months ago
The revised guidance removes the old Altinn filing route from its description of system submissions.
Industry: Computer programming, consultancy and related activities
TaxUnited KingdomGOV.UK2 months ago
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Industry: Across industries
Financial Sector & MarketsLithuaniaLietuvos auditorių rūmai2 months ago14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
TaxLatviaValsts ieņēmumu dienests2 months ago
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
Industry: Across industries
Legal & CorporateFinlandPatentti- ja rekisterihallitus2 months ago
Annual verification still starts in 2027 under PRH guidance. The €300 penalty, or €600 for public limited and European companies, concerns failure to verify after a reminder.
Industry: Across industries
Payroll & LabourNorwayNAV.no2 months ago2 documents
The revised guidance expressly covers the start of pregnancy benefits as well as parental benefits.
Industry: Across industries
Legal & CorporateFinlandPatentti- ja rekisterihallitus2 months ago
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a full demerger must still be filed within two months of approval.
Industry: Across industries
TaxUnited KingdomGOV.UK2 months ago
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Industry: Across industries
TaxUnited KingdomGOV.UK2 months ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
Industry: Insurance, reinsurance and pension funding, except compulsory social security · Financial service activities, except insurance and pension funding