Saturday, 10 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
VAT / GST / Indirect TaxSwedenSkatteverket3 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 TaxationGermanyDeutscher 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 TaxLithuaniaEtar3 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 TaxUnited KingdomGOV.UK3 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 DecisionsGermanyBundesfinanzhof3 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 TaxesLithuaniaEtar3 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 DecisionsGermanyBundesfinanzhof3 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.
Capital Gains TaxSwedenSkatteverket3 weeks ago
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
International Tax / Double Tax TreatiesEuropean UnionEUR-Lex3 weeks ago
Spain's 15% levy on dividends paid to a US transparent fund, against 1% for resident funds, restricts free movement of capital; only a treaty credit letting unit-holders deduct the full rate gap neutralises it.
Tax Courts & Tribunal DecisionsGermanyBundesfinanzhof3 weeks ago
The IV. Senat allows partner-related rollover into KGaA assets via the phG supplementary balance sheet. It vacated the Finanzgericht Köln judgment and remanded for findings on the receiving-side deduction.
Tax Filing, Registration & PenaltiesEstoniae-MTA3 weeks ago3 documents
Two interest rules for deferred tax debts: interest accrued when the deferral is granted is claimed automatically inside the approved schedule; interest left after the final instalment needs a separate claim.
Excise & Environmental TaxesDenmarkSkat.dk3 weeks ago
The guidance section on the portable-battery fee is gone; producer obligations now flow from the EU Battery Regulation's extended producer responsibility, applicable from 18 August 2025.
Tax Courts & Tribunal DecisionsEuropean UnionEUR-Lex3 weeks ago
In Case C-197/25 the Court held Poland's Article 9 opt-out does not permit PCC tax on a capital-free spółka komandytowa to spółka jawna conversion, shielded by Article 5(1)(d)(i) with Article 2(2).
Corporate & Income TaxGermanyBundesfinanzhof3 weeks ago
The fact that a relative caused the loss does not exclude deduction, but the business link needs particularly careful proof. The X. Senat vacated the lower judgment and remanded.
Tax Courts & Tribunal DecisionsEuropean UnionEUR-Lex3 weeks ago
In C-223/25 the Court held Germany's Paragraph 35a EStG must extend the 20 % household-services relief to an employed frontier worker's Swiss household.
Customs & TradeEstoniae-MTA3 weeks ago
From 1 July 2026 small consignments up to €150 carry a €3 duty: code C07 is out, F53 and relief code 500 are in, with aggregate collection and a new EE1046 report.
Crypto & Digital Asset TaxationEstoniae-MTA3 weeks ago3 documents
EMTA pinned dates on the DAC8/CARF rollout: laws by end-2025, data collection from 1 January 2026, first declaration in 2027 and first exchange on 30 September 2027.
Regional / Sub-national TaxLithuaniaEtar3 weeks ago
Kaunas council added point 48.4 to its public-place trading-permit charge regulations: municipal budgetary and municipality-owned public institutions are exempt when they themselves trade or provide services.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK3 weeks ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
Excise & Environmental TaxesUnited KingdomGOV.UK3 weeks ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
