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.
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.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 2 mois
HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 2 mois
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 2 mois
Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 2 mois
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Déclarations, immatriculation & pénalitésRoyaume-UniChartered Institute of Taxationil y a 2 mois
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Incitations, crédits & allègements fiscauxSuèdeFARil y a 2 mois
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Douanes & commerce extérieurEstoniee-MTAil y a 2 mois
Koidula and Narva railway border offices move to 07:00–19:00 daily. Sillamäe customs office moves to weekdays, 08:00–16:00.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Stock-options & actionnariat salarié — fiscalitéFinlandeVeroil y a 2 mois2 documents
Timing determines access to the special rate. The guidance also explains how recipients seek assessment when source tax was not collected and how overseas service affects health-insurance charges.
Impôt sur les plus-valuesRoyaume-UniGOV.UKil y a 2 mois
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Accises & taxes environnementalesSuèdeRegeringskansliets rättsdatabaseril y a 2 mois
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.
Fiscalité internationale / conventions fiscalesSuèdeRegeringskansliets rättsdatabaseril y a 2 mois
The revised list of Swedish taxes covered by the mutual tax-assistance convention includes the Top-up Tax Act 2023:875.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 2 mois
HMRC’s insolvency handbook sets out checks on suspended duties, import VAT and stored goods, and tells practitioners to arrange new duty-deferment payments.
