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 TaxSwedenFAR1 month ago
After HFD 4652-25 on office massage, output VAT can often be calculated on the salary deduction itself; bicycle benefits may gain while car-benefit calculations need a fresh look.
VAT / GST / Indirect TaxFranceBOFiP - Bulletin Officiel des Finances Publiques1 month ago7 documents
BOFiP consolidates the 10% and 5.5% rates for dwelling renovation and energy works, fossil-boiler exclusion and on-invoice client certification.
Payroll Tax & Employer ContributionsLithuaniaLietuvos buhalterių ir auditorių asociacija1 month ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Customs & TradeEstoniae-MTA1 month ago
Goods worth up to 150 euros face new refund limits — no repayment when an item merely does not fit — while the 150–1,000 euro band keeps invalidation refunds on a 90-day application deadline.
VAT / GST / Indirect TaxFranceBOFiP - Bulletin Officiel des Finances Publiques1 month ago
New binding BOFiP ruling details which subcontracted building, public-works and maintenance jobs fall under reverse charge, plus invoicing and public-procurement rules.
VAT / GST / Indirect TaxSwedenSkatteverket1 month ago
New 9 September guidance: a VAT-group member named as declarant, or represented by an indirect agent, counts as VAT-registered under the Customs Act, making the group the importer liable for VAT.
Tax Courts & Tribunal DecisionsDenmarkDomsdatabasen1 month ago
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Capital Gains TaxDenmarkDomsdatabasen1 month ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
VAT / GST / Indirect TaxSwedenSkatteverket1 month ago2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
International Tax / Double Tax TreatiesFinlandVero1 month ago2 documents
Rwanda and Senegal count from 1 January 2024 and Trinidad and Tobago from 1 January 2025; Russia stays listed with exchange suspended since March 2022, and the definition now rests on law 1042/2025.
Tax Incentives, Credits & ReliefsFranceEntreprendre Service Public1 month ago
The EUR 100 allowance for high-mileage workers can now be claimed until 30 September 2026 via the impots.gouv.fr simulator and form; means, vehicle and distance conditions are unchanged.
Tax Filing, Registration & PenaltiesFinlandVero1 month ago2 documents
Update saved payment templates when the new account becomes available on 1 December 2026. Danske payments are accepted through 31 May 2027, then returned; Nordea stays unchanged.
Regional / Sub-national TaxSwedenSvenskforfattningssamling1 month ago
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
E-Invoicing & Digital Tax Reporting MandatesDenmarkSkat.dk1 month ago
The exclusion requires more than 2,000 rentals for one property in a calendar year; platform exemption depends on the entire business model having no reportable sellers.
Expenses & Benefits-in-Kind Tax TreatmentFinlandFinlex1 month ago
A €2 million qualifying loan reduced the subsidiary’s net asset value despite being booked as equity; the €1-per-share transfer produced no wage benefit requiring withholding in this case.
Inheritance, Wealth & Gift TaxFinlandVero1 month ago
Online sessions 24 November–19 January cover the new estate operating model, Suomi.fi mandates, the shareholder register and digital perukirja filing; register for the first by 18 November.
Customs & TradeDenmarkToldstyrelsen1 month ago
From 12 September Y-codes belong in data element 12 04 except Y128 in 12 03, and pre-lodged IM/D declarations need review. Toldstyrelsen also logged error TMA-2648 on invalidating exited export declarations.
Withholding Tax RulesDenmarkRetsinformation1 month ago
Bill L 19, adopted 3 Sep 2026, puts ID cards, attendance registration and five-year retention on projects above DKK 100m excl. VAT. Commencement needs a ministerial order; a side amendment takes effect 1 Jan 2027.
Excise & Environmental TaxesLithuaniaVMI1 month ago2 documents
Volume by direct measurement or density formula with verified equipment, sugars proved document by document, and refunds via AKC430 or refund application — the evidence mechanics for sweetened-drink excise.
Tax Filing, Registration & PenaltiesNorwaySkatteetaten1 month ago
Private individuals applying for a Skatteetaten payment agreement must include overdue Nav repayment claims alongside overdue tax and duty claims, in both the instalment criteria and the application contents.
