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.
Tax Filing, Registration & PenaltiesEstoniae-MTA3 weeks ago3 documents
Two interest rules for deferred tax debts: interest accrued when the deferral is granted is claimed automatically inside the approved schedule; interest left after the final instalment needs a separate claim.
Excise & Environmental TaxesDenmarkSkat.dk3 weeks ago
The guidance section on the portable-battery fee is gone; producer obligations now flow from the EU Battery Regulation's extended producer responsibility, applicable from 18 August 2025.
Tax Courts & Tribunal DecisionsEuropean UnionEUR-Lex3 weeks ago
In Case C-197/25 the Court held Poland's Article 9 opt-out does not permit PCC tax on a capital-free spółka komandytowa to spółka jawna conversion, shielded by Article 5(1)(d)(i) with Article 2(2).
Corporate & Income TaxGermanyBundesfinanzhof3 weeks ago
The fact that a relative caused the loss does not exclude deduction, but the business link needs particularly careful proof. The X. Senat vacated the lower judgment and remanded.
Tax Courts & Tribunal DecisionsEuropean UnionEUR-Lex3 weeks ago
In C-223/25 the Court held Germany's Paragraph 35a EStG must extend the 20 % household-services relief to an employed frontier worker's Swiss household.
Customs & TradeEstoniae-MTA3 weeks ago
From 1 July 2026 small consignments up to €150 carry a €3 duty: code C07 is out, F53 and relief code 500 are in, with aggregate collection and a new EE1046 report.
Crypto & Digital Asset TaxationEstoniae-MTA3 weeks ago3 documents
EMTA pinned dates on the DAC8/CARF rollout: laws by end-2025, data collection from 1 January 2026, first declaration in 2027 and first exchange on 30 September 2027.
Regional / Sub-national TaxLithuaniaEtar3 weeks ago
Kaunas council added point 48.4 to its public-place trading-permit charge regulations: municipal budgetary and municipality-owned public institutions are exempt when they themselves trade or provide services.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK3 weeks ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Excise & Environmental TaxesUnited KingdomGOV.UK3 weeks ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK3 weeks ago
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Personal & Owner TaxationUnited KingdomGOV.UK3 weeks ago
HMRC's genuine-letter page lists a 14-28 September 2026 campaign asking recipients to check Retirement Annuity Relief claims and 2024-25 Retirement Annuity Contract contributions.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK3 weeks ago
Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.
Excise & Environmental TaxesLatviaValsts ieņēmumu dienests3 weeks ago
Importers with an authorised-declarant application filed by 31 March 2026 still pending may keep importing under TARIC code Y238 until year end, three months longer than before.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK3 weeks ago
No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.
Payroll Tax & Employer ContributionsLatviaValsts ieņēmumu dienests3 weeks ago2 documents
The 0.36 euro monthly per-employee fee, the 23rd-day payment deadline and the seasonal-worker exception all carry over; quarterly statistics move to the Tiesu administrācija.
Expenses & Benefits-in-Kind Tax TreatmentFranceLégifrance3 weeks ago
SF Security signs an indefinite working-time accord with its CSE: a fuel or EV-charging allowance of EUR 0.30 per kilometre beyond 40 km, capped at the tax-free ceiling, backdated to 1 January 2025.
Inheritance, Wealth & Gift TaxFinlandFinlex3 weeks ago
KHO:2026:72 grants sukupolvenvaihdoshuojennus on all inherited shares although over 80% of company assets were non-business property, and awards 1,500 euros for a one-year state-attributable delay.
E-Invoicing & Digital Tax Reporting MandatesLatviaValsts ieņēmumu dienests3 weeks ago
VID's 16 September e-invoice provider list adds AIF SIA and FineLuxury UG (INVOX) and relists the 40003380477 entry from AS Unifiedpost to AS Fitek.
Tax Filing, Registration & PenaltiesLatviaValsts ieņēmumu dienests3 weeks ago
Companies and other legal persons declare foreign accounts to VID within 30 days of opening via EDS correspondence; VID registers the account within 10 working days.
