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.
International Tax / Double Tax TreatiesLithuaniaVMI2 months ago
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Excise & Environmental TaxesLatviaValsts ieņēmumu dienests2 months ago
VID’s service guidance identifies “Pieņemts” and “Pieņemts precizējums” as the submission statuses. Excise movement reports remain due on the 15th of the following month.
Customs & TradeLatviaValsts ieņēmumu dienests2 months ago
VID offers updated transit accompanying-document and goods-list templates, plus a TAD continuation sheet. The downloads are dated 21 August 2026.
Payroll Tax & Employer ContributionsUnited KingdomGOV.UK2 months ago
Where both are non-UK resident, HMRC says the UK agency closest to the client shares liability with the umbrella company. The guidance previously referred to a different combination of parties.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK2 months ago
Named taxpayers and authorised agents must follow the correction notice’s instructions; supporting evidence is optional and HMRC usually replies within 30 calendar days.
Expenses & Benefits-in-Kind Tax TreatmentUnited KingdomGOV.UK2 months ago
Larger diesel rates and the LPG rate above 2,000cc fall by 1p per mile from 1 September 2026; employers can continue using the previous rates for up to one month.
Capital Gains TaxUnited KingdomGOV.UK2 months ago
HMRC sets out written claim requirements for transfers from 6 April 2026, including the relief calculation and how to claim when a 60-day UK property return is needed.
Capital Gains TaxUnited KingdomGOV.UK2 months ago
HMRC now qualifies the usual registration test and points advisers to allotment letters and retrospective court rectification when establishing when shares were issued.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK2 months ago
AAG4(ATED) users are no longer offered an online form in HMRC’s form-specific instructions; advisers should distinguish this route from reporting on an ATED return.
Customs & TradeUnited KingdomGOV.UK2 months ago
Rates remain 38.1% for Belarus and 90.6% for China. Importers must check the goods description and additional codes under the notice effective from 21 August 2026.
Capital Gains TaxUnited KingdomGOV.UK2 months ago
HMRC expressly tells staff to assess the facts and business indicators in lower-hours cases, keeping its existing approach for 20 hours or more.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK2 months ago
AAG4(SDLT) users must complete the interactive postal form in Adobe Reader; HMRC’s broader disclosure guide still refers to an electronic option.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK2 months ago
Scheme users are directed to complete AAG2 on screen, print it and post it; the wider DOTAS forms guide still lists an electronic route.
Tax Filing, Registration & PenaltiesUnited KingdomChartered Institute of Taxation2 months ago
Automatic activation runs until 15 October, without an account-specific date; firms should update access-code settings and prepare staff before the window opens.
Tax Incentives, Credits & ReliefsSwedenFAR2 months ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Customs & TradeEstoniae-MTA2 months ago
Koidula and Narva railway border offices move to 07:00–19:00 daily. Sillamäe customs office moves to weekdays, 08:00–16:00.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK2 months ago
Users with no promoter, or a lawyer unable to notify fully, are directed to print and post AAG3; HMRC’s general forms guide still lists an electronic route.
Stock Options & Equity Compensation — Tax TreatmentFinlandVero2 months ago2 documents
Timing determines access to the special rate. The guidance also explains how recipients seek assessment when source tax was not collected and how overseas service affects health-insurance charges.
Capital Gains TaxUnited KingdomGOV.UK2 months ago
A company migrating to the UK under section 184J can retain its shareholding history: market-value acquisition treatment does not trigger the deemed-disposal reset.
Excise & Environmental TaxesSwedenRegeringskansliets rättsdatabaser2 months ago
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.
