International Tax / Double Tax Treaties·Luxembourg·Legilux·5 days ago
The 4 May 2023 Protocol entered into force on 14 April 2026 and applies to tax years from 1 January 2027, replacing Article 27 on exchange of information.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·5 days ago
MitID administrators assign the new CBAM-klarerer, informationsansvarlig, læseadgang role in TastSelv Erhverv; it sees import data and embedded emissions without editing rights.
Customs & Trade·Denmark·Toldstyrelsen·5 days ago
Import declarations need a unit-and-qualifier element, correction workarounds change, and a 24 October DMS update rejects faulty declarations and is expected to fix ten known issues.
Industry: Across industries
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·5 days ago·2 documents
Office holders must account for VAT via the online form with prescribed deregistration answers and upload; trustees must tell the Enforcement and Insolvency Service.
Industry: Across industries
VAT / GST / Indirect Tax·Denmark·Toldstyrelsen·5 days ago
The EU handling fee on non-EU e-commerce goods must be included in the VAT base — a definite yes replacing the earlier undecided answer — with declarations accepted from 1 November 2026.
Industry: Across industries
Inheritance, Wealth & Gift Tax·Finland·Digi- ja väestötietovirasto (DVV)·5 days ago·2 documents
For deaths after the reform takes effect, banks and insurers use a printable OmaVero certificate drawn from the new estate shareholder register instead of a family report; older estates stay on sukuselvitys.
Industry: Across industries
International Tax / Double Tax Treaties·Luxembourg·Legilux·5 days ago
The 14 May 2025 Avenant entered into force on 16 September 2026 and applies to tax years from 1 January 2027, removing the automatic end of the mutual agreement procedure.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·5 days ago
Security documents for single guarantees issued from 1 November 2026 cover Montenegro and Moldova; earlier TC32 papers cannot be used for those destinations.
Industry: Other transportation support activities
Personal & Owner Taxation·Denmark·Skat.dk·5 days ago
The 2027 pensioner green check stays at DKK 875 with the 7.5% taper now off mellemskattegrundlaget above DKK 512,700; the DKK 280 supplement and DKK 240 per-child amounts are unchanged at higher income limits.
Tax Filing, Registration & Penalties·Lithuania·VMI·5 days ago·3 documents
VMI Order No. VA-69 removes the bar on late or corrected investment-account declarations for 2025 onwards and adds financial-instrument sale and interest reporting for 2026 onwards.
Customs & Trade·Estonia·e-MTA·6 days ago
Gaps over 1,000 kg or €1,000 no longer force an amendment filing; customs decides under UCC Article 173. Unexported goods need an instant alert, and T2 transit opens for common-transit destinations.
Industry: Across industries
International Tax / Double Tax Treaties·European Union·EUR-Lex·6 days ago
In Case C-497/25 the Advocate General reads Article 2(1)(c) as requiring actually levied double tax, so Latvia could refuse an Advisory Commission under Article 16(7) where the Netherlands exempted the gain.
Industry: Across industries
Excise & Environmental Taxes·France·Légifrance·6 days ago
Horse-bet operators and drinks first-deliverers now declare under CIBS rules, with fiscal representation for non-established drinks liable persons; the protected-areas sea-passenger tax bears the 2.5% State levy.
Industry: Gambling and betting activities · Sea and coastal passenger water transport · +1 more · Manufacture of beverages
VAT / GST / Indirect Tax·Sweden·Skatteverket·6 days ago
Skatteverket has updated its cross-border VAT guidance: streamed cultural and educational activities are supplied where the buyer resides, not where the teacher performs, under 6 kap. 47 § ML.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·6 days ago·3 documents
Privilege still blocks HMRC compulsion, but new declaration routes let lawyers prove they are not enablers and resist public naming without disclosing privileged advice.
Industry: Legal activities
Personal & Owner Taxation·Estonia·e-MTA·6 days ago·2 documents
EMTA registers arrival-day residency only on an actual population-register home entry or completed 183 days, caps backdating at three years, and keeps registration separate from tax residence.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Finland·Vero·6 days ago·4 documents
Mileage rises to 58 cents per kilometre, the full daily allowance to 55 euro and the meal allowance to 13.75 euro, while the night allowance falls to 15 euro; country tables change.
Industry: Across industries
VAT / GST / Indirect Tax·Lithuania·VMI·6 days ago
Who counts as Lithuania-established for reverse-charge VAT on platform services now turns on registered address or habitual residence, not income-tax day counts.
Industry: Real estate activities
Personal & Owner Taxation·United Kingdom·Revenue Jersey·6 days ago
Independent taxation reaches non-residents in 2026: each spouse with Jersey income files a separate return, and liability is confirmed as Jersey income only at 20%.