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 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.
Fiscalité immobilière & taxes foncièresSuèdeSkatteverketil y a 2 mois
SKVFS 2026:9 fixes the classification rules for småhusenheter, including a walking-distance exception for shore proximity and a capped addition for accessible ancillary space.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois7 documents
HMRC clarifies relevant-individual responsibilities and overseas evidence arrangements, and sets the first three registration windows to end on the 17th.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
Transitional guidance covers joint ventures, post-sale support and investment structures, with protection for organisations relying on it in good faith.
Douanes & commerce extérieurRoyaume-UniGOV.UKil y a 2 mois
Uruguay’s annual quantity is 1,123,000 kg for one quota year; Chile’s rises to 561,000 kg, alongside new allocation figures across other agricultural quotas.
Taxe sur les salaires & cotisations patronalesRoyaume-UniRevenue Jerseyil y a 2 mois
Employers can download current employee tax rates and contribution status from their latest return’s staff list; new starters must still provide their notices and registration cards.
Facturation électronique & e-reportingRoyaume-UniGOV.UKil y a 2 mois
Applications depend on the taxpayer’s circumstances; authorised agents must apply individually, and HMRC still expects Self Assessment reporting where an exemption is granted.
Impôt sur les plus-valuesSuèdeSkatteverketil y a 2 mois
The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.
Règles de retenue à la sourceDanemarkSkat.dkil y a 2 mois
Skattestyrelsen will reopen relevant refusals under its former three-year practice. It expects reopening by the end of 2026; the notice sets conditions for the cases covered.
Impôt sur les plus-valuesRoyaume-UniCase Lawil y a 2 mois
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
Fiscalité internationale / conventions fiscalesSuèdeSkatteverketil y a 2 mois
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
Déclarations, immatriculation & pénalitésSuèdeSkatteverketil y a 2 mois
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Fiscalité des particuliers & dirigeantsRoyaume-UniGOV.UKil y a 2 mois
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
Accises & taxes environnementalesFinlandeVeroil y a 2 mois2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Fiscalité immobilière & taxes foncièresSuèdeSkatteverketil y a 2 mois
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Incitations, crédits & allègements fiscauxRoyaume-UniGOV.UKil y a 2 mois
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Douanes & commerce extérieurLettonieValsts ieņēmumu dienestsil y a 2 mois
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
TVA / fiscalité indirecteRoyaume-UniGOV.UKil y a 2 mois
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 2 mois
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.
