VAT / GST / Indirect Tax·Finland·Vero·2 days ago·2 documents
Verohallinto refreshed the metal-scrap reverse-charge guidance: buyers compute 25.5% VAT, the small-business threshold is €20,000 and demolition two-sale treatment cites KHO 2019:48.
Industry: Recovery of sorted materials
Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 days ago
No registered payout account no longer means filing a request: Skatteverket posts an utbetalningsavi to the estate's registered address, redeemable within its validity period.
Withholding Tax Rules·Finland·Vero·2 days ago·2 documents
Foreign estates file on 6164 for the death year and 6163 after; Verohallinto advises keeping applications to 100 dividend batches and asks funds for holder counts.
Industry: Trusts, funds and similar financial entities
Tax Filing, Registration & Penalties·Finland·Vero·2 days ago
Finnish reporting financial institutions get a rewritten CRS/DAC2 rulebook for 2026; new joint-account and self-certification flags, crypto definitions and estate-account reporting apply.
Industry: Financial and insurance activities
Customs & Trade·Finland·Tulli·2 days ago
ICS2 message declarants must have the renewed certificate installed by 26 October 2026 after GlobalSign retired the old root; install the new Root CA and Intermediate CA.
Industry: Across industries
Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 days ago
Skatteverket bars deklarationsombud from seeing or downloading the company register extract — only a sole signatory and the managing director can download it; route extract needs through them.
Industry: Across industries
Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 days ago
Skatteverket tells extended-year sole traders to file no NE appendix this year — delete the pre-created form in the e-service, note it under övriga upplysningar on paper, first NE next May.
Industry: Across industries
Excise & Environmental Taxes·Finland·Vero·3 days ago
Verohallinto has assessed excise on about 70 online buyers this autumn under joint liability with defaulting sellers, with more decisions coming; assessed amounts typically a few hundred euros.
Industry: Retail trade, except of motor vehicles and motorcycles
International Tax / Double Tax Treaties·Finland·Vero·3 days ago·2 documents
Vero applies the 2023 Finland–France treaty to pensions from 1 January 2027, both ways: residence-only taxation stays for those resident and receiving on 4 April 2023; others face tax in both states with reverse credit.
Customs & Trade·United Kingdom·Legislation gov·3 days ago
Draft Order lifts the section 26(5) ceiling from £2,500 to £10,000 from 15 December 2026; further regulations must still raise individual rule penalties.
Industry: Across industries
Excise & Environmental Taxes·Finland·Vero·3 days ago
HE 266/2026 vp: 3.3 cents/litre refund for M2/M3 buses and trucks of at least 7.5 tonnes, claimable half-yearly or yearly, intended from 1 January 2028 to end 2037.
Industry: Freight transport by road · Other passenger land transport
Tax Filing, Registration & Penalties·Estonia·Riigi Teataja·3 days ago
Sotsiaalkindlustusamet joins the employment register as co-controller and records parental-leave suspensions; Tööinspektsioon can now set deadlines and penalty payments for registration and construction-data failures.
Industry: Across industries
Payroll Tax & Employer Contributions·Estonia·Riigi Teataja·3 days ago
Sotsiaalmaksuseadus § 3 gains item 3²: sick pay and voluntary incapacity benefit meeting TTOS §§ 12²–12³ conditions, paid to a management-board member, are exempt from social tax.
Industry: Across industries
Inheritance, Wealth & Gift Tax·Finland·Vero·3 days ago
Teams webinar 3 December 2026, 13:00–15:00, for perukirja drafters and estate advisers; register by 26 November. Covers the new OmaVero estate channel, the shareholder register and the procedure reform.
Real Estate & Property Tax·Lithuania·VMI·5 days ago
VMI has issued 2026 assessments in EDS; shoreline-strip re-measurement may raise bills for some plots while the same 2023-2027 values apply.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·5 days ago
Commission Implementing Regulation (EU) 2026/2327 imposes the duty after an expiry review under Article 11(2) of Regulation (EU) 2016/1036.
Industry: Wholesale trade, except of motor vehicles and motorcycles
Payroll Tax & Employer Contributions·France·Légifrance·5 days ago
Article 13 of the 2026 financing law no longer caps 2026 complementary-health premiums at 2025 levels; the 2.05% levy on collecting bodies and its 30 June 2027 regularization stand.
Industry: Insurance
Customs & Trade·Denmark·Toldstyrelsen·5 days ago·2 documents
Webshops pay in principle but pass it to consumers at checkout or via the carrier; the fee is non-refundable and applies regardless of goods value.
Industry: Across industries
International Tax / Double Tax Treaties·Luxembourg·Legilux·5 days ago
The 3 July 2025 Protocol entered into force on 6 July 2026 and applies to tax years from 1 January 2027, replacing Article 27 on exchange of information.
Industry: Across industries