Tax·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
Tax·Denmark·Skat.dk·5 days ago
Companies can now report liquidation proceeds one recipient at a time via Enkeltindberetning — unless the shares are listed or someone else paid out — while file transfer keeps the txt requirement.
Industry: Across industries
Legal & Corporate·Denmark·Skat.dk·5 days ago
SKAT rewrote its costs-reimbursement guidance: digital claims lapse if not co-signed within 30 days, the henstand entry is gone from the expense list, and ministry-brought court cases now cover all expenses at 100%.
Industry: Across industries
Tax·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
Payroll & Labour·Poland·Zakład Ubezpieczeń Społecznych·5 days ago·4 documents
Self-employed, collaborators, clergy and seafarers file ZAS-53 with no payer certificate; payers use Z-3 for staff and Z-3a for the rest. Seafarers join the contribution-arrears sanction.
Industry: Public administration and defence; compulsory social security · Activities of households as employers of domestic personnel
Tax·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.
Tax·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
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
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
Legal & Corporate·United Kingdom·Case Law·5 days ago
Eleven of 13 voting creditors holding 80.9% by value backed the Schleich holding company compromise; sanctioned creditor MeSoFa votes but takes entitlements through a holding-period trust.
Industry: Financial and insurance activities
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
Tax·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
Tax·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
Tax·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·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.
Financial Sector & Markets·Denmark·Erhvervsstyrelsen·6 days ago
Auditors, bookkeepers, estate agents and art dealers assess each client's purpose and intended nature at onboarding and ongoing, per customer with written reasons, and use the findings for risk scoring and monitoring.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy · Real estate agencies
Tax·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
Legal & Corporate·France·Légifrance·6 days ago
Interdis concluded 157 conventions with 47 of its suppliers after 1 March 2019; the court rejects its challenge to the fines.
Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles
Payroll & Labour·Estonia·Töötukassa·6 days ago
Töötukassa now counts tööamps days per calendar month, so eight September days plus eight October days are allowed — but only with a contract and register entry for each month.
Industry: Across industries