Payroll & LabourGermanyRechtsprechung des Bundes2 days ago
2027 apprentice minimum pay set: 764 Euro in year one
The 2027 notice sets 764, 902, 1 031 and 1 070 Euro per month for years one to four of Berufsausbildungen begun in 2027.
Friday, 9 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.
Payroll & LabourGermanyRechtsprechung des Bundes2 days ago
The 2027 notice sets 764, 902, 1 031 and 1 070 Euro per month for years one to four of Berufsausbildungen begun in 2027.
TaxFinlandTulli2 days ago
Tulli added Fiji, Papua New Guinea, Samoa and the Solomon Islands to the REX invoice-declaration list: registered exporters can now cover consignments over €6,000 to those states.
Payroll & LabourUnited KingdomGOV.UK2 days ago4 documents
HMRC has folded the Appendix 1 behind-camera roles into a rewritten ESM4120 and withdrawn ESM4118, changing the self-employment conditions for directors of photography, composers and several VFX and production roles.
Legal & CorporateEstoniaEesti Raamatupidajate Kogu2 days ago
Level-6 re-certification costs 101,68 €; level-7 terms set at least 60 training hours, at least three years' experience and a 147,56 € fee, with no level-7 re-certification in 2026–2027.
TaxUnited KingdomGOV.UK2 days ago
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
Financial Sector & MarketsNorwayFinanstilsynet2 days ago
Fifteen listed companies' 2026 half-year reports lacked the management declaration and nineteen said nothing about auditor review; Finanstilsynet has had the deficiencies published.
Legal & CorporateLithuaniaLiteko2 days ago
Ruling No. e2A-1414-560/2026 keeps both finbee.lt fee terms void from conclusion: the 47% upfront slice breaches the 25% cap and partial co-investment cannot trigger the 12% exception.
Payroll & LabourEuropean UnionEUR-Lex2 days ago
Case C-808/24: Article 2(1) of Directive 2003/88 confers no individual rights, so misclassified on-call time alone founds no EU damages claim; only breach of the 48-hour limit in Article 6(b) does, paid on actual harm.
TaxGermanyBundesfinanzhof2 days ago
Differenzkindergeld where a parent works in Switzerland: the Kinderzulage offsets the German claim at its gross amount, the cantonal Kinderabzug does not count at all, and francs convert at the payout-day rate.
Payroll & LabourGermanyDeutsche Rentenversicherung2 days ago
Pension ceiling 8,850 euros a month, health/care 6,375 euros, compulsory-insurance line 84,150 euros a year — the ordinance still needs Bundesrat consent.
TaxUnited KingdomGOV.UK3 days ago
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
TaxSwedenSkatteverket3 days ago
Business income earned over several years but taxed in one can be spread: single multi-year assignments, leasehold and trademark disposals, relocation pay and property recaptures qualify.
TaxEuropean UnionEUR-Lex3 days ago
The General Court holds that e-bike parts declared in staggered consignments over months are complete bicycles under Rule 2(a) where objective evidence shows they form a whole.
TaxUnited KingdomGOV.UK3 days ago11 documents
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
TaxLithuaniaEtar3 days ago
Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.
TaxNorwayRevisorforeningen3 days ago
Paid-up capital rules deferred past 2027 with an anti-avoidance warning; Skattefunn group cap defined with auditor attestation; income tax cut NOK 6.4bn; wealth-tax rates held; ASK extended to Euronext Growth.
TaxEuropean UnionEUR-Lex3 days ago
The General Court holds that an intermediate acquirer which first adds the 'Autoliquidation' mention years after triangular supplies cannot claim the simplification scheme, even limited to the current tax period.
Payroll & LabourSwedenKollektivavtal3 days ago
Unionen's staffing-sector salary agreement adds parental-leave competence talks and publishes the local salary agreement plus the 2025/2026 revision negotiation timetable.
Legal & CorporateFranceEntreprendre Service Public3 days ago
Mandat ad hoc requests now file online via Tribunal digital to the court of the registered office, with RNE proof instead of Siren and court-set pay terms detailed up front.
TaxFinlandVero3 days ago
Small electricity producers now see the 800,000 kWh/plant threshold in figures — and a new note: fuels they burn are taxable, so electricity-return corrections must extend to the monthly fuel returns.