Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·1 week ago·3 documents
From January 2027 dismissing then rehiring on worse terms will in most cases be automatically unfair under the Employment Rights Act 2025; the exact date is still to be confirmed.
Industry: Across industries
Tax·Sweden·Skatteverket·1 week ago·2 documents
Four- and six-month lettings can be taxable room letting after HFD 2026 ref. 3, and the three-month position statement is withdrawn. Agents act in their own name only where bought and sold services are identical.
Industry: Accommodation
Financial Sector & Markets·Norway·Finanstilsynet·1 week ago
Finanstilsynet extends the HTT deadline to 45 days for OMF-foretak from the third quarter, aligning with the Covered Bond Label Foundation.
Industry: Financial service activities, except insurance and pension funding
Tax·Germany·Bundeszentralamt für Steuern·1 week ago·2 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
Tax·Sweden·Skatteverket·1 week ago
Propane burned to replicate turbine operating conditions on a test bench is used as heating fuel even though the heat is vented unused. Operators cannot claim the other-purposes fuel exemption for it.
Industry: Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
Payroll & Labour·Denmark·Kollektive overenskomster·1 week ago
The OK26 agreement sets 6-month norms in daycare and annual 1,924-hour norms in schools, overtime at +50%, plus colony and evening supplements; it applies from 1 January 2027.
Industry: Child day-care activities · Education
Tax·Finland·Vero·1 week ago·3 documents
Finnish residents pay Finnish tax on French rents and French dwelling sales from 1 January 2027 and credit French tax; France joins the hired-worker treaty list on the same date.
Industry: Across industries
Payroll & Labour·United Kingdom·Jersey Law·1 week ago
From 19 October 2026, long-term incapacity allowance awarded on a new assessment brings open-ended exception and credits; earlier awards keep Schedule 3 month limits.
Industry: Across industries
Tax·Germany·Bundeszentralamt für Steuern·1 week 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
Legal & Corporate·Hong Kong SAR China·Judiciary Legal Reference System (LEGALREF)·1 week ago
The court rejected the argument that a fully secured creditor can never issue a statutory demand, and held a later bankruptcy would neither strand the appeal nor force the debtor's companies into liquidation.
Industry: Across industries
Tax·Sweden·Skatteverket·2 weeks ago
Skatteverket follows T-131/26 Europark Estonia: private parking control fees are taxable consideration even where national law calls them sanctions — purpose is irrelevant, the legal relationship decides.
Industry: Service activities incidental to land transportation
Tax·Sweden·Skatteverket·2 weeks ago
Panama and Vietnam leave the EU non-cooperative list, so deductible payments to recipients there no longer trigger DAC 6 reporting under hallmark 19 § 2 b RAL.
Industry: Across industries
Tax·Sweden·Skatteverket·2 weeks ago
Skatteverket's property page for non-residents now states the samordningsnummer identity check may in exceptional cases be done at a passport authority such as a Swedish embassy.
Industry: Real estate activities
Tax·Sweden·Skatteverket·2 weeks ago
Skatteverket widens its death-estate forestry page so naturvårdskonton join skogs- and skogsskadekonton for tax deferral, tax-free succession transfers and N7 reporting.
Industry: Silviculture and other forestry activities
Payroll & Labour·Sweden·Pensionsmyndigheten·2 weeks ago
Income pensions rise 2.2% and guarantee pensions 0.7% from January 2027; prisbasbelopp becomes 59,600 kr and inkomstbasbelopp 86,600 kr, with savers' accounts credited 3.8%.
IT, Cybersecurity & Data·Estonia·Finantsinspektsioon·2 weeks ago·5 documents
Encrypted e-mail runs only to 31 October 2026; from 1 November DORA incident and cyber-threat reports must use the joint data-collection portal, with money fields in thousands.
Industry: Financial and insurance activities
Tax·Finland·Tulli·2 weeks ago
Regulation 2026/2270 recalculates Malaysia's share for CN 7202 11/7202 19 with effect from 18 November 2025; quarterly in-quota volumes rise to about 9,330 tonnes under order number 09.8819.
Industry: Wholesale of metals and metal ores
Payroll & Labour·France·Entreprendre Service Public·2 weeks ago
Monthly ceiling moves to €4,075 and daily value to €224 from 1 January 2027; Mayotte's monthly ceiling rises 6.8% to €3,229, with the confirming arrêté due before year-end.
Industry: Across industries
Tax·Sweden·Skatteverket·2 weeks ago
Skatteverket replaces the blanket right to change a filed municipal tax rate with a correction-only rule by 30 November, adds a December route for late budgets, and explains ombud retrieval.
Industry: General public administration activities