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.
TVA / fiscalité indirecteFinlandeVeroil y a 4 jours
Pawn-auction fees charged on defaulted pledges are consideration for the taxable sale service, not the exempt credit, so a pawnbroker must charge VAT on all four fees under CSN:023/2026.
Incitations, crédits & allègements fiscauxFranceLégifranceil y a 4 jours2 documents
Les entreprises facturant des travaux de rénovation réalisés par des sous-traitants doivent détenir la nouvelle certification de l'annexe III pour garder l'éligibilité au CITE et à l'éco-PTZ.
Frais & avantages en nature — traitement fiscalNorvègeSkatteetatenil y a 4 jours
Skatteetaten confines the 'annen fri bil' exception to special cases — large or specially fitted vehicles, veteran cars, substantially rebuilt cars — and rules out age, low use or holiday/illness/workshop downtime alone.
Déclarations, immatriculation & pénalitésRoyaume-UniGOV.UKil y a 4 jours
From 5 October 2026 HMRC may text about overdue Self Assessment (5–9 October) and VAT registration progress; neither genuine message asks for details or carries links.
Impôt sur les sociétés & sur le revenuSuèdeRiksdagenil y a 4 jours
Skatteverket must refuse or revoke tonnage tax approval for companies facing an EU recovery order for illegal state aid — but timely payment within the same tax year avoids revocation.
Fiscalité des particuliers & dirigeantsEstoniee-MTAil y a 4 jours2 documents
For bank-held investment accounts, only those opened or taken into use in 2023 or later still qualify for retrospective declaration in table 6.5; the separate investment-firm transition is untouched.
Règles de retenue à la sourceAllemagneBundeszentralamt für Steuernil y a 4 jours2 documents
In selected Disregarded Entity cases the BZSt demands confirmation that no US credit of the German withholding tax has been or will be claimed alongside the requested Freistellung or Erstattung.
Fiscalité des particuliers & dirigeantsPologneStowarzyszenie Księgowych w Polsceil y a 4 jours
From 2027 individuals can wrap savings in a personal investment account (OKI): income escapes PIT and instead bears an asset-value tax with exemptions up to 100 000 zł a year.
Accises & taxes environnementalesRoyaume-UniGOV.UKil y a 4 jours
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
Fiscalité internationale / conventions fiscalesAllemagneBundeszentralamt für Steuernil y a 4 jours2 documents
The old web-application certificate expires within days; the current one runs to September 2027, eFCA becomes mandatory for UK VAT Protocol requests, and a new Rückstandsanzeige replaces Annex 7a.
Fiscalité des particuliers & dirigeantsRoyaume-UniRevenue Jerseyil y a 4 jours
Token contributions from a taxpayer's own children toward household bills are not taxable, and rent-a-room relief is now expressly confined to small-scale lettings.
Impôt minimum mondial & BEPSAllemagneRechtsprechung des Bundesil y a 4 jours
Approval act (BGBl II No. 220) in force 6 Oct 2026; the date the MCAA itself takes effect for Germany follows by separate gazette notice.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 4 jours
Skatteverket dropped the retired staff-supplies position statement from its taxable-person guidance — the operative rule now rests on the Supreme Administrative Court's February 2026 judgment on market-rate treatment.
Déclarations, immatriculation & pénalitésPolognePodatki.gov.plil y a 4 jours
All six tax power-of-attorney forms moved to new editions (PPS-1, PPD-1, OPS-1, OPD-1, PPO-1 to version 4; OPO-1 to version 3) with substantially larger PDFs; use the new versions for filings.
Douanes & commerce extérieurFinlandeTulliil y a 4 jours
Import declarants must give the goods' location and the proposed inspection place in the correct declaration fields; errors block release from temporary storage and propagate onto the transfer permit.
TVA / fiscalité indirecteFinlandeVeroil y a 5 jours
KVL:022/2026: custom implant drill guides sold to dentists are VAT-free under AVL 36(5) when made by registered dental technicians for an individual patient and used immediately in exempt care.
Impôt minimum mondial & BEPSFinlandeVeroil y a 5 jours
Swedish GloBE safe-harbour guidance is published: de minimis, simplified-rate, routine-profits, domestic-tax and new permanent incentive and parallel-model reliefs, plus the five-year start-up phase.
Douanes & commerce extérieurFinlandeTulliil y a 5 jours
EU producers can ask the Commission to review anti-dumping duties on certain Chinese ring binder mechanisms, extended to Vietnam/Laos consignments; otherwise they lapse after 29 June 2027.
TVA / fiscalité indirecteSuèdeSkatteverketil y a 5 jours
First- and second-hand tenants may tax their own onward letting in the second or third hand, but where premises are sublet on, every subsequent link must also be let with voluntary taxation.
Fiscalité immobilière & taxes foncièresEstonieRiigi Teatajail y a 5 jours
Antsla sets 2027 land tax at 0.5% for residential and farm land and 1.0% for other land, caps annual rises at 10% and grants home-site relief up to 25 euros from 1 January 2027.
