Global Minimum Tax & BEPS·France·impots.gouv.fr·3 weeks ago
Groups over €750m revenue face three French filings; US groups get Side-by-Side relief from 2026 while start-up exemptions never cover the domestic top-up tax.
Customs & Trade·European Union·EUR-Lex·3 weeks ago
UK-origin titanium dioxide gets three new TARIC additional codes (88ET, 88EU, 8999) and Union surveillance from the day after publication — update declarations and keep origin evidence ready.
E-Invoicing & Digital Tax Reporting Mandates·United Kingdom·GOV.UK·3 weeks ago
Student-loan borrowers filing under MTD get plan type and PAYE repayments pre-populated, but must verify the data before submitting as the software calculates the repayment due.
Capital Gains Tax·Estonia·e-MTA·3 weeks ago·4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Global Minimum Tax & BEPS·United Kingdom·GOV.UK·3 weeks ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Capital Gains Tax·United Kingdom·GOV.UK·3 weeks ago·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Customs & Trade·Estonia·e-MTA·3 weeks ago
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Personal & Owner Taxation·Norway·Skatteetaten·3 weeks ago
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
Withholding Tax Rules·Finland·Vero·3 weeks ago·2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Excise & Environmental Taxes·United Kingdom·GOV.UK·3 weeks ago
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Customs & Trade·Estonia·e-MTA·3 weeks ago
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
VAT / GST / Indirect Tax·Finland·Finlex·3 weeks ago
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Personal & Owner Taxation·Germany·Deutscher Steuerberaterverband e.V.·3 weeks ago
The cabinet adopted the EStRefG 2027 draft on 2 September 2026 — higher allowances, Kindergeld at 267 EUR from 2027, Mini-Job levy at 5%. Bundesrat first readings on Frühstartrente and JStG 2026 are set for 25 September.
Regional / Sub-national Tax·Lithuania·Etar·3 weeks ago
Kaunas Decision No. T-520 of 15 September 2026 adds the Šiaurės pr. 5A lot and adjoining territory to the chargeable parking list as a green-zone location, paying on working days 8:00–18:00.
Real Estate & Property Tax·United Kingdom·GOV.UK·3 weeks ago
The Rating Manual swaps 2017 certification for the 2026 transitional-relief scheme, adding improvement-relief amounts to the 2026 certificates and a 31 March 2027 split/merger list window.
Tax Courts & Tribunal Decisions·Germany·Bundesfinanzhof·3 weeks ago
A simply signed pleading sent via a firm's Gesellschaftspostfach is valid even where a different authorised Steuerberater triggered the send. The IX. Senat vacated FG München and remanded.
Excise & Environmental Taxes·Lithuania·Etar·3 weeks ago
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
Tax Courts & Tribunal Decisions·Germany·Bundesfinanzhof·3 weeks ago
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.