vendredi 9 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.
Jurisprudence fiscale & tribunauxAllemagneBundesfinanzhofil y a 2 jours
Differenzkindergeld where a parent works in Switzerland: the Kinderzulage offsets the German claim at its gross amount, the cantonal Kinderabzug does not count at all, and francs convert at the payout-day rate.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 3 jours
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
Impôt sur les sociétés & sur le revenuSuèdeSkatteverketil y a 3 jours
Business income earned over several years but taxed in one can be spread: single multi-year assignments, leasehold and trademark disposals, relocation pay and property recaptures qualify.
Douanes & commerce extérieurUnion européenneEUR-Lexil y a 3 jours
Le Tribunal juge que des parties de vélos électriques déclarées en envois échelonnés sur des mois sont des bicyclettes complètes selon la règle 2 a) quand la preuve objective montre un tout.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 3 jours11 documents
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
Fiscalité locale / régionaleLituanieEtaril y a 3 jours
Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.
Incitations, crédits & allègements fiscauxNorvègeRevisorforeningenil y a 3 jours
Paid-up capital rules deferred past 2027 with an anti-avoidance warning; Skattefunn group cap defined with auditor attestation; income tax cut NOK 6.4bn; wealth-tax rates held; ASK extended to Euronext Growth.
TVA / fiscalité indirecteUnion européenneEUR-Lexil y a 3 jours
Le Tribunal juge que l’ajout de la mention « Autoliquidation » des années après des livraisons triangulaires ne donne pas accès à la simplification.
Accises & taxes environnementalesFinlandeVeroil y a 3 jours
Small electricity producers now see the 800,000 kWh/plant threshold in figures — and a new note: fuels they burn are taxable, so electricity-return corrections must extend to the monthly fuel returns.
TVA / fiscalité indirecteNorvègeRevisorforeningenil y a 3 jours
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
Déclarations, immatriculation & pénalitésRoyaume-UniChartered Institute of Taxationil y a 3 jours
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 3 jours
After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.
Impôt sur les plus-valuesFinlandeFinlexil y a 3 jours
A 35-trading-day market-price adjustment made the final EUR 8.50/share price conditional, so the listed-share acquisition falls outside the transfer-tax exemption — including its fixed EUR 8 preliminary instalment.
Règles de retenue à la sourceRoyaume-UniGOV.UKil y a 3 jours
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.
Impôt sur les sociétés & sur le revenuRoyaume-UniChartered Institute of Taxationil y a 3 jours
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Fiscalité immobilière & taxes foncièresFinlandeVeroil y a 3 jours2 documents
The Tax Administration reissued the building-land valuation decision for 2026: it enters into force 31 December 2026, applies to 2026 values, and rolls the phase-in base from 2024/2025 to 2025/2026 with rates unchanged.
Douanes & commerce extérieurEstoniee-MTAil y a 3 jours
EMTA's technical-services page no longer carries the Complex customs-declaration system subsection — its interface description, messages, data composition, code lists and schemas are gone as of 7 October 2026.
Incitations, crédits & allègements fiscauxNorvègeRegnskapnorgeil y a 3 jours
Budget 2027 proposes a two-part company-car benefit — 20% of listepris plus NOK 16,200–39,700 by engine type — a group-wide NOK 25m Skattefunn cap, and a VAT threshold for EVs cut to NOK 150,000.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 4 jours
Inaccuracies in documents given to HMRC by large businesses under a Special Measures or Confirmation Notice count as failure to take reasonable care in two defined cases.
Taxe sur les salaires & cotisations patronalesDanemarkVirk.dk – Samlet Betalingil y a 4 jours3 documents
AFU guidance replaces the employer-registration test with a posting test tied to the employee’s usual workplace, and the foreign-employer page drops the Switzerland exclusion.
