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.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 2 mois2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Fiscalité internationale / conventions fiscalesDanemarkSkat.dkil y a 2 mois
Skattestyrelsen directs Danish-employer withholding applications to form 01.016, adds reporting instructions and highlights the connection between the foreign stay and the employer’s circumstances.
Fiscalité des particuliers & dirigeantsFinlandeVeroil y a 2 mois
€1,000 of commuting costs yields a €100 deduction in the corrected examples. The separate €750 automatic deduction for earning salary income still applies.
Déclarations, immatriculation & pénalitésFinlandeVeroil y a 2 mois
Missing-US-TIN guidance expressly covers controlling persons as well as account holders; institutions must check awareness and agreement before sending another tax identifier.
Fiscalité des particuliers & dirigeantsFinlandeVeroil y a 2 mois
Vero clarifies when married couples fall outside the spouse rules; separations involving cohabitants or spouses in business can also require a separate notification.
Déclarations, immatriculation & pénalitésSuèdeSkatteverketil y a 2 mois3 documents
Companies and accounting firms can already switch to the combined Inkomstdeklaration 2, 3 och 4 service, supported tax software or Filöverföring. Signature requirements still matter.
Déclarations, immatriculation & pénalitésFinlandeVeroil y a 2 mois
Vero specifies the attachment route for new or changed refund accounts. Direct account-number entry still requires an estate Business ID and Suomi.fi authorization.
Fiscalité immobilière & taxes foncièresSuèdeSkatteverketil y a 2 mois6 documents
Skatteverket has switched its småhus pages to the 2027 general assessment: the e-service opened on 7 September 2026, returns are due 2 November 2026, and 2023–2025 sales set the price level.
Déclarations, immatriculation & pénalitésSuèdeSkatteverketil y a 2 mois
Skatteverket brings the opening forward by one day. The 3 December deadline remains, with corrections for the 2027 income year available from January 2027.
Fiscalité des particuliers & dirigeantsSuèdeSkatteverketil y a 2 mois
Skatteverket gives the same SEK 2.36 amount as acquisition cost. Scout Gaming shareholders received one ImpactWin share for every 31 Scout Gaming shares.
Fiscalité des particuliers & dirigeantsFinlandeVeroil y a 2 mois2 documents
Vero clarifies family status for work-apartment and special-sector weekend-trip deductions. Living with a qualifying minor child can preserve eligibility; the other conditions still apply.
Fiscalité immobilière & taxes foncièresSuèdeSkatteverketil y a 2 mois
SKVFS 2026:10 sets building classification and valuation rules for the 2027 assessment, including when construction ends and the conversion factor for costs incurred in 2025 and 2026.
Déclarations, immatriculation & pénalitésSuèdeSkatteverketil y a 2 mois
An August clarification excludes transfers of premium-waiver insurance from the specified pension-policy reporting duty, even where the main policy is pension insurance.
TVA / fiscalité indirecteLettonieValsts ieņēmumu dienestsil y a 2 mois
VID explains eligibility, supporting documents and electronic submission. Its five-working-day service time is qualified where additional information needs assessment.
Fiscalité internationale / conventions fiscalesLituanieVMIil y a 2 mois
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Accises & taxes environnementalesLettonieValsts ieņēmumu dienestsil y a 2 mois
VID’s service guidance identifies “Pieņemts” and “Pieņemts precizējums” as the submission statuses. Excise movement reports remain due on the 15th of the following month.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 mois
VID offers updated transit accompanying-document and goods-list templates, plus a TAD continuation sheet. The downloads are dated 21 August 2026.
Taxe sur les salaires & cotisations patronalesRoyaume-UniGOV.UKil y a 2 mois
Where both are non-UK resident, HMRC says the UK agency closest to the client shares liability with the umbrella company. The guidance previously referred to a different combination of parties.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Frais & avantages en nature — traitement fiscalRoyaume-UniGOV.UKil y a 2 mois
Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.
