Inheritance, Wealth & Gift Tax·Finland·Finlex·4 weeks ago
KHO:2026:72 grants sukupolvenvaihdoshuojennus on all inherited shares although over 80% of company assets were non-business property, and awards 1,500 euros for a one-year state-attributable delay.
E-Invoicing & Digital Tax Reporting Mandates·Latvia·Valsts ieņēmumu dienests·4 weeks ago
VID's 16 September e-invoice provider list adds AIF SIA and FineLuxury UG (INVOX) and relists the 40003380477 entry from AS Unifiedpost to AS Fitek.
Tax Filing, Registration & Penalties·Latvia·Valsts ieņēmumu dienests·4 weeks ago
Companies and other legal persons declare foreign accounts to VID within 30 days of opening via EDS correspondence; VID registers the account within 10 working days.
Expenses & Benefits-in-Kind Tax Treatment·France·Légifrance·4 weeks ago
Company accord pays EUR 550 a year for cycling or carpooling with 80 single trips, plus a EUR 150 receipts-based allowance, capped at EUR 850 with season tickets.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
Deliberate-withholding, offshore failure-to-correct and asset-based penalties join the list requiring the HRA message and CH300400+ procedure.
Payroll Tax & Employer Contributions·France·Légifrance·4 weeks ago
NOVETRA scraps end-of-mission bonuses for seasonal and usage contracts, caps probation, and opens a CET, expense deduction and ICCP-funded rest to temps.
Payroll Tax & Employer Contributions·France·Légifrance·4 weeks ago
Provimi France's avenant from 1 January 2026 makes disability, invalidity and death cover compulsory for group IV–V managers with split base contributions.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
Pre-1 April 2026 records may be requested to test for sanctionable conduct, and firm/employee notices go to the firm first.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
HMRC cannot demand documents wholly predating the 20-year back stop day where they have no bearing on later tax periods; pre-April 2026 records may still be sought to test sanctionable conduct.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
HMRC will issue a conduct notice before any sanctionable-conduct penalty, give advisers a final chance to respond, and may pursue each adviser or the controlling firm.
Real Estate & Property Tax·United Kingdom·GOV.UK·4 weeks ago
HMRC's Homes for Ukraine page adds council-tax rules: guests are disregarded, but after moving to an extension visa the disregard depends on the host's thank you payment eligibility.
Excise & Environmental Taxes·Latvia·Valsts ieņēmumu dienests·4 weeks ago·2 documents
Accredited verifiers must register in the OIM registry via the O3CI portal — EU Login, technical access, then an application to their accreditation country's authority — before verifying actual emissions.
Personal & Owner Taxation·Latvia·Valsts ieņēmumu dienests·4 weeks ago
Residents with overpaid personal income tax and no expense documents can claim the automatic refund by 30 September; VID pays out to the named account between 1 October and 31 December.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·4 weeks ago
Declarants file outward-processing declarations in EDS–EMDAS–AES with a 20–240 minute service time; simplified permits go through EDS–EMDAS–AES and general permits through the EU Customs Decisions System.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
HMRC internal guidance now treats deliberate omissions as sanctionable conduct, investigates organisations as well as firms, and adds when a former or later adviser need not correct old returns.
Inheritance, Wealth & Gift Tax·France·Service Public·4 weeks ago
The election needs an express declaration in a valid will plus the chosen state's nationality at the time of the will or of death; electing French law brings the children's reserved share back into play.
Customs & Trade·Latvia·Valsts ieņēmumu dienests·4 weeks ago
Traders file transit declarations in EDS–EMDAS–TKS with a 20–90 minute service time; invalidating a transit declaration after release takes a free-form application with a 10-day standard time.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 weeks ago
Penalties above £7,500 trigger mandatory GOV.UK publication with no appeal; the £7,500 minimum, including via special reduction, stays unpublished.
Personal & Owner Taxation·Denmark·Domsdatabasen·4 weeks ago
Højesteret affirmed that transfers from a company, assessed as salary, were not taxable where a final judgment declared them invalid and the amounts were repaid to the bankruptcy estate.