Payroll & Labour·Germany·Rechtsprechung des Bundes·3 weeks 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.
Industry: Across industries
Tax·Finland·Tulli·3 weeks 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.
Industry: Across industries
Payroll & Labour·United Kingdom·GOV.UK·3 weeks ago·4 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HMRC has folded the Appendix 1 behind-camera roles into a rewritten ESM4120 and withdrawn ESM4118, changing the self-employment conditions for directors of photography, composers and several VFX and production roles.
Industry: Motion picture, video and television programme activities
Legal & Corporate·Estonia·Eesti Raamatupidajate Kogu·3 weeks 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.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·United Kingdom·GOV.UK·3 weeks 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.
Industry: Passenger rail transport, interurban
Financial Sector & Markets·Norway·Finanstilsynet·3 weeks 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.
Industry: Across industries
Tax·Norway·Skatteetaten·3 weeks ago
Kartverket warns the draft særavgiftsforskrift chapter 21 can be read as changing the dokumentavgift base: salgsverdi, expropriation, jordskifte, corrections and exemptions need clarification.
Industry: Across industries
Legal & Corporate·Lithuania·Liteko·3 weeks 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.
Industry: Financial service activities, except insurance and pension funding
Payroll & Labour·European Union·EUR-Lex·3 weeks 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.
Industry: Public administration and defence; compulsory social security
Tax·Germany·Bundesfinanzhof·3 weeks 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 & Labour·Germany·Deutsche Rentenversicherung·3 weeks 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.
Industry: Public administration and defence; compulsory social security
Tax·United Kingdom·GOV.UK·3 weeks 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.
Industry: Across industries
Tax·Sweden·Skatteverket·3 weeks 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.
Industry: Across industries
Tax·European Union·EUR-Lex·3 weeks 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.
Industry: Across industries
Tax·United Kingdom·GOV.UK·3 weeks ago·11 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.
Industry: Across industries
Tax·Lithuania·Etar·3 weeks 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.
Industry: Across industries
Tax·Norway·Revisorforeningen·3 weeks 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.
Industry: Across industries
Tax·European Union·EUR-Lex·3 weeks 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.
Industry: Across industries
Payroll & Labour·Sweden·Kollektivavtal·3 weeks 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.
Industry: Other human resources provision