samedi 10 octobre 2026
Les changements réglementaires sont détectés chaque jour à partir de sources officielles dans toute l'Europe. Créez un compte gratuit pour suivre vos juridictions et demander à Taxxa ce qu'un changement implique en pratique.
Fiscalité des particuliers & dirigeantsLituanieVMIil y a 3 semaines
VMI's updated MB material replaces the 2025 20/32% split with a 2026 20/25/32% scale (36 and 60 VDU thresholds), adds a worked 15/20/25% example, and rolls VSD and filing deadlines to 2026 figures.
Douanes & commerce extérieurDanemarkToldstyrelsenil y a 3 semaines
Toldstyrelsen's 9 September 2026 code list adds Y128 for the authorised declarant's CBAM account number in D.E. 12 04 002 000.
Douanes & commerce extérieurDanemarkToldstyrelsenil y a 3 semaines
Toldstyrelsen holds a Teams briefing 28 September (register by 25 September) on the coming EUR 2-4 per-item fee, which unlike the EUR 3 duty also covers consignments above EUR 150.
Incitations, crédits & allègements fiscauxLuxembourgAdministration des Contributions Directesil y a 3 semaines
CO-OP 01, Haff Wandelbléi, Proliving, RESI et Tangna Impact ont rejoint le relevé des SIS agréées avec 2026 comme première année déductible ; les dons en espèces sont admis dans les limites applicables.
Impôt sur les sociétés & sur le revenuLituanieVMIil y a 3 semaines
VMI raised the stated rate on permanent-establishment taxable profit from 16% to 17%, matching the standard corporate move; the calculation, PLN204U form and filing deadline are unchanged.
Facturation électronique & e-reportingLettonieValsts ieņēmumu dienestsil y a 3 semaines
The report counts as filed only when EDS shows “Pieņemts” or “Pieņemts precizējums”. Health-care providers must report electronic receipts one by one.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 3 semaines
The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 3 semaines
The deferment accounting period now runs midday on the 15th to midnight on the 14th, signing rules move to Excise Notice 179 paragraph 11.6, and the HO65 local-printing note is removed.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 3 semaines
Security for oils duty deferment 'may be required' rather than 'must be provided', the stated £9.5m cap goes, and warehouse-keeper authority moves off the C1207 form.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 3 semaines
Unpaid Self Assessment tax can lead HMRC to apply for a director's bankruptcy — and an undischarged bankrupt commits an offence by acting as a director without the court's leave.
Prix de transfertInternationalOECDil y a 3 semaines
L'annexe cuivre de 45 pages applique le cadre OCDE/IGF au cuivre selon la méthode du prix comparable, pour imposer les exportations de cuivre en pleine concurrence.
Fiscalité immobilière & taxes foncièresRoyaume-UniGOV.UKil y a 3 semaines2 documents
The repair practice note is split across new Parts 8A and 8B: economic repairs are assumed done, with modern-equivalent replacement allowed, while reconstructed buildings incapable of occupation leave the list.
Douanes & commerce extérieurDanemarkToldstyrelsenil y a 3 semaines
From 12 September DMS moves Y-codes to data element 12 04 (except Y128), rejects '0' in supplementary units with a transition to 12 October, and carries the H7 Y199 gap into the new section.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 3 semaines
Extel route and CG52050 cross-check deleted; any 1982 value not publicly available must now go to Shares and Assets Valuation, even for quoted holdings.
Fiscalité des particuliers & dirigeantsEstoniee-MTAil y a 3 semaines
From 1 January 2026 the Estonian tax-free income is flat: 700 € a month of tax-free income before retirement age, 776 € at retirement age — with no taper as income rises.
Douanes & commerce extérieurDanemarkToldstyrelsenil y a 3 semaines
Toldstyrelsen's DMS error log gains workarounds for stuck S2S filings, blocked warehouse write-offs and REX rejections; the F48/F49/F53 value-limit gap now also covers H6 and H7.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 3 semaines
A sentence wrongly saying CT companies were unaffected is replaced with the December 2017 cut-off; the full rights-issue apportionment example and Extel cross-check are gone.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 3 semaines
Food-grade goods keep the reduced VAT rate even when sold in feed shops and even with dual use as animal feed; what matters is whether the product is food.
Douanes & commerce extérieurUnion européenneEUR-Lexil y a 3 semaines
GOES, tôles et noyaux : droits de sauvegarde et contingents du 25.9.2026 au 26.2.2027 — les noyaux en transformateurs paient un droit fixe sans contingent.
Fiscalité des particuliers & dirigeantsRoyaume-UniGOV.UKil y a 3 semaines
Overall £20,000 ISA limit stays and over-65s keep a £20,000 cash allowance; transfer curbs and a 22% charge on cash interest inside non-cash ISAs back the new cap.
