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.
Fiscalité des particuliers & dirigeantsAllemagneDeutscher Steuerberaterverband e.V.il y a 1 semaine
DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.
Douanes & commerce extérieurFinlandeTulliil y a 1 semaine
Tulli points importers and exporters to Delegated Regulation (EU) 2026/2102 alongside Annex I: added products face duties only from 30 December 2027; cattle, palm oil, rubber and wood scope clarified.
TVA / fiscalité indirecteAllemagneBundesfinanzhofil y a 1 semaine
BFH V R 11/26: free hotel car parks open to everyone are no taxable supply; guest fitness and wellness access is standard-rated, not covered by the 7% accommodation rate. WLAN goes back for findings.
Accises & taxes environnementalesNorvègeSkatteetatenil y a 1 semaine
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
Douanes & commerce extérieurFinlandeTulliil y a 1 semaine
From 1 July 2026 every IOSS item group carries a fixed 3 EUR duty, secured by a fixed comprehensive-guarantee reservation; SA carriers and indirect representatives must keep the guarantee reference amount sufficient.
Fiscalité immobilière & taxes foncièresRoyaume-UniGOV.UKil y a 1 semaine
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Amortissements — règles fiscalesRoyaume-UniGOV.UKil y a 1 semaine
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Fiscalité internationale / conventions fiscalesFinlandeVeroil y a 1 semaine2 documents
Family pensions to limited-liability recipients are Finnish-source income; US citizenship-only tax on a Finland-resident US citizen is not creditable in Finland — the relief duty lies with the US.
TVA / fiscalité indirecteUnion européenneEUR-Lexil y a 1 semaine
La Commission s'oppose à prolonger l'autoliquidation lettone sur le bois après le 31 décembre 2026 : deux décennies de dérogation suffisent et aucune mesure antifraude classique nouvelle n'est démontrée.
Déclarations, immatriculation & pénalitésDanemarkSkat.dkil y a 1 semaine
Filers who cannot use TastSelv can now submit form 04.069 digitally without logging on to skat.dk, which speeds up processing; the PDF remains a fallback with a longer skat.dk contact path.
Facturation électronique & e-reportingNorvègeLovdatail y a 1 semaine3 documents
Issue e-invoices to bookkeeping-obligated buyers from 1 January 2027 in EHF or Peppol BIS formats; the duty to receive them applies by 2030, and bookkeeping must run in an electronic accounting system from 2030.
Incitations, crédits & allègements fiscauxSuèdeSkatteverketil y a 1 semaine
Performing companies must declare subcontractor use, all payment data goes on honour and conscience, Skatteverket gains third-party orders and wider site visits, and recovery interest runs until repayment.
Déclarations, immatriculation & pénalitésFinlandeVeroil y a 1 semaine
Old-schema CRS/DAC2 reports only until 30 Oct 2026; Ilmoitin.fi test environment opens 3 Nov 2026, new schema mandatory 1 Jan 2027, and the replacement annual report ends with the 2026 reports.
Impôt sur les plus-valuesDanemarkDomsdatabasenil y a 1 semaine
A DKK 10 million loss on a purported convertible bond was not deductible: the issuance decision was never registered, so no company-law valid instrument existed at disposal.
Douanes & commerce extérieurUnion européenneEUR-Lexil y a 1 semaine
La douane doit enregistrer pendant neuf mois les microsphères de verre plein jusqu’à 2 mm en provenance de Chine ; les droits définitifs éventuels pourront être perçus rétroactivement sur les importations enregistrées.
Impôt sur les sociétés & sur le revenuNorvègeSkatteetatenil y a 1 semaine
Skatteklagenemnda's majority held a break fee on an aborted share purchase is a non-deductible acquisition cost under § 6-24 annet ledd, rejecting the secretariat's recommendation to allow it.
Frais & avantages en nature — traitement fiscalRoyaume-UniCase Lawil y a 2 semaines
UT upholds FTT: mandatory Heathrow hotel nights between back-to-back flights are deductible travel expenses under ITEPA s.337; outcome determines ~£5.78m of tax/NICs for 2016-2020.
Douanes & commerce extérieurFranceLégifranceil y a 2 semaines
Les opérateurs du dédouanement et du transit constituent leurs garanties sur dix nouveaux actes types — isolée, globale, crédit d'enlèvement, créance contestée et facilités ; les actes existants restent valables.
Fiscalité immobilière & taxes foncièresLituanieEtaril y a 2 semaines
Recreational-territory land is set at 0.8% of average market value and other land outside subpoints 1.1–1.3 at 1.5%; the individual relief clause is replaced in full.
Fiscalité des particuliers & dirigeantsSuèdeSvenskforfattningssamlingil y a 2 semaines
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
