Monday, 2 November 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.
Accounting & ReportingLandesrecht Schleswig-Holstein2 weeks ago2 documents
OLG Schleswig voids both the disquotal profit pledge and the 2023 accounts in a jet-charter GmbH feud: a same-profit promise to two parties and provisions for suits not yet filed.
Industry: Across industries
AuditWirtschaftsprüferkammer2 weeks ago16 documents
The KfQK's revised quality-control Hinweise, adopted 9 October and published 22 October 2026, tighten engagement selection, review staffing and reporting duties for reviewers and practices.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Legal & CorporateBundessteuerberaterkammer2 weeks ago2 documents
Tax advisers acting as administrators face a second admission and chamber under the draft; the BStBK backs the chamber but rejects blanket priority of insolvency duties.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
TaxBundesfinanzhof2 weeks ago
Forming subsidiaries for shareholders to flip forfeits the extended property reduction; the BFH needs no open-market offering and treats shareholders as third parties.
Industry: Renting and operating of own or leased real estate
TaxBundesfinanzhof2 weeks ago
A vGA routed through a sister company can reopen a final shareholder assessment via later acquisition costs; the BFH allows indirect consequences under § 32a but remands for missing waiver, value and loss-year findings.
Industry: Across industries
TaxDeutscher Steuerberaterverband e.V.2 weeks ago
Ahead of the 2 November hearing, the DStV demands an application procedure for the VAT group, rejects the 24-month workplace rule, and opposes cash-only deductions and asset-register duties.
Industry: Across industries
TaxBundeszentralamt für Steuern2 weeks ago2 documents
Covered groups file the Erklärung to the Landesfinanzbehörde, not the BZSt; the GIR duty to the BZSt is now qualified and can fall away under Central Filing.
Industry: Across industries
TaxRechtsprechung des Bundes2 weeks ago
From 2027 the birth notification from the BZSt replaces the child-benefit application, e-filing becomes mandatory, and Familienkassen retrieve eligibility data automatically.
TaxDeutscher Steuerberaterverband e.V.2 weeks ago2 documents
The 2027 draft lifts allowances but provides for a 47 percent top rate from 280,000 euros; the DStV demands inflation offset, surcharge abolition and uniform shift-bonus rules instead.
Industry: Across industries
TaxDeutscher Steuerberaterverband e.V.2 weeks ago
Ahead of the 4 November finance-committee hearing, the advisers' association warns the planned 45%/47% top rates endanger legal-form neutrality, and backs keeping the ten-year property-gain window.
Industry: Across industries
TaxRechtsprechung des Bundes2 weeks ago
Stepped tobacco rates apply from 2027 — cigarettes up to 18.57 cent plus 21.05 percent, vape substitutes to 0.44 Euro/ml by 2030 — with five-week early stamp ordering through 2026.
Industry: Manufacture of tobacco products
TaxBundeszentralamt für Steuern2 weeks ago2 documents
The October 2026 MiKaDiv FB manual bars attachments to XML messages, mandates the "00001" W-IdNr distinguishing feature, and adds return codes RC44, RC45 and RC46 for BEM and message-chain validation.
Industry: Across industries
TaxBundeszentralamt für Steuern2 weeks ago
Shareholder-identity data under § 67d AktG plus § 93c AO supplements form the § 45b Absatz 9 EStG report; missing identifiers use <UNKNOWN> with birth date and postcode mandatory for individuals.
Industry: Across industries
Financial Sector & MarketsRechtsprechung des Bundes2 weeks ago
The 23rd AWV amendment in force 17 October replaces the Ausfuhrliste, drops Zimbabwe from the §74 arms embargo list, extends §76a exemptions to EU sanctions bans and adds Russia, Belarus, Iran and DPRK offences to §82.
Industry: Across industries
TaxBundeszentralamt für Steuern3 weeks ago
From 7 December 2026, § 50c relief from § 50a withholding tax runs on a new form available only in the new BZSt online.portal; old certificates stay valid but old drafts die with the switch.
Industry: Leasing of intellectual property and similar products, except copyrighted works · Creative, arts and entertainment activities · Sports activities and amusement and recreation activities
TaxBundesfinanzhof3 weeks ago
A GmbH paid €1.1m for land worth €480,000; gift tax hit the excess as a hidden distribution. The II Senate holds land transfer tax on the full price still stands — no conflicting assessment, no correction.
Industry: Across industries
AuditWirtschaftsprüferkammer3 weeks ago2 documents
New conduct and reporting notes adopted regardless of CSRD timing, two older notes repealed, and one practice struck off the statutory-auditor register.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
TaxBundesfinanzhof3 weeks ago
A duly summoned witness stayed away over a misunderstanding about her summons; the VI Senate holds that excuses neither the absence nor an undeclared spousal privilege, and keeps the €100 fine.
TaxBundeszentralamt für Steuern3 weeks ago3 documents
FATCA Newsletter 08/2026 lets institutions file nil reports via the portal form and announces a new Verarbeitungsprotokoll XSD dated 7 October 2026, valid from December 2026, with four matching examples.
Industry: Financial and insurance activities
TaxBundessteuerberaterkammer3 weeks ago2 documents
The Satzungsversammlung adapted both professional orders to the Ninth Amendment Act: § 11(3)-(4) BOStB go on 1 January 2027; references track the renumbered StBerG.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
