perjantai 9. lokakuuta 2026
Sääntelymuutokset poimitaan päivittäin virallisista lähteistä eri puolilta Eurooppaa. Luo maksuton tili, niin voit seurata omia maitasi ja kysyä Taxxalta, mitä muutos tarkoittaa käytännössä.
VerotusSkatteetaten2 viikkoa sitten
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.
VerotusSkatteetaten2 viikkoa sitten
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.
Palkkahallinto ja työoikeusLovdata2 viikkoa sitten
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.
TilintarkastusRevisorforeningen2 viikkoa sitten2 asiakirjaa
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.
Rahoitusala ja markkinatFinanstilsynet2 viikkoa sitten
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.
Julkinen sektori ja talousAltinn2 viikkoa sitten
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.
Kirjanpito ja raportointiRegnskapnorge2 viikkoa sitten
Import of goods, time documentation and advance invoicing statements revised; no separate entry-into-force date — they apply from publication.
VerotusSkatteetaten2 viikkoa sitten
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.
VerotusRevisorforeningen2 viikkoa sitten
Three packages — Ansvarlig revisor, Revisormedarbeider, Revisorattesterer — and Revisorattesterer now also covers momskompensasjon confirmations.
VerotusSkatteetaten2 viikkoa sitten2 asiakirjaa
Existing system users survive deletion, but none can be created for an already-deleted AS. Accountants lose access 2 years after deletion.
VerotusRevisorforeningen2 viikkoa sitten
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.
Rahoitusala ja markkinatLovdata3 viikkoa sitten
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.
VerotusSkatteetaten3 viikkoa sitten
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.
VerotusSkatteetaten3 viikkoa sitten
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.
Kirjanpito ja raportointiRevisorforeningen3 viikkoa sitten
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.
Palkkahallinto ja työoikeusArbeidstilsynet3 viikkoa sitten2 asiakirjaa
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.
Rahoitusala ja markkinatFinanstilsynet3 viikkoa sitten
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.
Palkkahallinto ja työoikeusArbeidstilsynet3 viikkoa sitten
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.
VerotusSkatteetaten3 viikkoa sitten
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.
Palkkahallinto ja työoikeusArbeidstilsynet3 viikkoa sitten
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.
