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.
Impôt minimum mondial & BEPSFranceimpots.gouv.fril y a 3 semaines
Trois dépôts français pour les groupes au-delà de 750 M€ ; les groupes américains obtiennent le régime Side-by-Side dès 2026, sans exonération d’impôt national.
Douanes & commerce extérieurUnion européenneEUR-Lexil y a 3 semaines
Le TiO2 britannique reçoit trois nouveaux codes TARIC (88ET, 88EU, 8999) et une surveillance de l'Union dès le lendemain de la publication — mettez à jour les déclarations et tenez les preuves d'origine prêtes.
Facturation électronique & e-reportingRoyaume-UniGOV.UKil y a 3 semaines
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Impôt sur les plus-valuesEstoniee-MTAil y a 3 semaines4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Impôt minimum mondial & BEPSRoyaume-UniGOV.UKil y a 3 semaines
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 3 semaines4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Douanes & commerce extérieurEstoniee-MTAil y a 3 semaines
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Fiscalité des particuliers & dirigeantsNorvègeSkatteetatenil y a 3 semaines
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.
Règles de retenue à la sourceFinlandeVeroil y a 3 semaines2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 3 semaines
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Douanes & commerce extérieurEstoniee-MTAil y a 3 semaines
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
TVA / fiscalité indirecteFinlandeFinlexil y a 3 semaines
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 3 semaines
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Fiscalité des particuliers & dirigeantsAllemagneDeutscher Steuerberaterverband e.V.il y a 3 semaines
The cabinet adopted the EStRefG 2027 draft on 2 September 2026 — higher allowances, Kindergeld at 267 EUR from 2027, Mini-Job levy at 5%. Bundesrat first readings on Frühstartrente and JStG 2026 are set for 25 September.
Fiscalité locale / régionaleLituanieEtaril y a 3 semaines
Kaunas Decision No. T-520 of 15 September 2026 adds the Šiaurės pr. 5A lot and adjoining territory to the chargeable parking list as a green-zone location, paying on working days 8:00–18:00.
Fiscalité immobilière & taxes foncièresRoyaume-UniGOV.UKil y a 3 semaines
The Rating Manual swaps 2017 certification for the 2026 transitional-relief scheme, adding improvement-relief amounts to the 2026 certificates and a 31 March 2027 split/merger list window.
Jurisprudence fiscale & tribunauxAllemagneBundesfinanzhofil y a 3 semaines
A simply signed pleading sent via a firm's Gesellschaftspostfach is valid even where a different authorised Steuerberater triggered the send. The IX. Senat vacated FG München and remanded.
Accises & taxes environnementalesLituanieEtaril y a 3 semaines
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
Jurisprudence fiscale & tribunauxAllemagneBundesfinanzhofil y a 3 semaines
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.
Impôt sur les plus-valuesSuèdeSkatteverketil y a 3 semaines
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
