Tax·Estonia·e-MTA·1 month ago·4 documents
Inherited summer houses: the two-year ownership clock for the tax-free sale starts at the opening of the succession — the testator's death — not when the heir lands in the register.
Tax·United Kingdom·GOV.UK·1 month ago
Agents acting for Pillar 2 clients must secure service access via the agent services account and digital handshake before choosing filing software.
Industry: Across industries
Tax·United Kingdom·GOV.UK·1 month ago·4 documents
HMRC's legatee pages now treat liability-funding transfers as sales per Passant v Jackson, allow transfer-expense deductions, and settle trustee, remainderman and donatio mortis causa status.
Tax·Estonia·e-MTA·1 month ago
The duty-free litre of spirits or liqueur in a gift parcel from outside the EU must sit in one sales package — split it across bottles and the exemption is lost; overshoot it and the whole package is excised.
Tax·Norway·Skatteetaten·1 month ago
Skatteklagenemnda set aside assessments that had taxed US QDOT distributions under § 5-42: a Norway-resident beneficiary counts as owner of the trust assets and is taxed on the underlying yield, gains and wealth instead.
Payroll & Labour·Germany·Rechtsprechung des Bundes·1 month ago
The Ninth Ordinance extends the 1% winter-employment levy (0.6% employer, 0.4% employee) to 31 December 2027; § 3a then lapses on 1 January 2028.
Industry: Construction
Payroll & Labour·Norway·Arbeidstilsynet·1 month ago
Smoke- and chemical-diving guidance now places responsibility on the utrykningsleder to have on-site risk conditions assessed at emergency call-outs, with restated employer duties for a fully sound working environment.
Industry: Fire service activities
Tax·Finland·Vero·1 month ago·2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
Accounting & Reporting·Finland·Patentti- ja rekisterihallitus·1 month ago·7 documents
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.
Industry: Across industries
Tax·United Kingdom·GOV.UK·1 month ago
HMRC adds a stamp-free exception for vaping products moved to Continental Shelf oil/gas installations or loaded onto support vessels on eligible voyages.
Payroll & Labour·Norway·Arbeidstilsynet·1 month ago
The Omsorgspermisjon page no longer carries the sentence letting fathers or co-mothers postpone the two weeks; only the window from two weeks before birth to two weeks after the mother comes home remains.
Industry: Across industries
Legal & Corporate·Norway·Skatteetaten·1 month ago
Businesses and sole proprietorships enforcing claims through the bailiff keep paper filing until year end; from 1 January 2027 utlegg petitions and communication go electronic via politiet.no.
Industry: Across industries
Legal & Corporate·United Kingdom·GOV.UK·1 month ago
Overseas companies with a UK establishment must send paper form AA01 by post to the correct Companies House office; the notice procedure carries statutory timing, five-year and 18-month limits.
Industry: Across industries
Tax·Estonia·e-MTA·1 month ago
If your own ICS2-linked system goes down and it hits ICS2 operations, you or your authorised IT provider must report it to Maksu- ja Tolliamet at EEservicedesk@emta.ee under the continuity guide.
Industry: Other transportation support activities
Tax·Finland·Finlex·1 month ago
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
Industry: Financial leasing
Tax·Sweden·Skatteverket·1 month ago
A loss-making trip sale stays under VMB with a taxable amount of 0 kronor: no VAT due, no refund, and no offset against profits on other trips.
Industry: Travel agency activities
Audit·Poland·Polska Izba Biegłych Rewidentów (PIBR)·1 month ago·2 documents
PIBR publishes a legal opinion on the irreproachable-reputation condition: what counts, how criminal and non-professional matters weigh, and why it is not mere non-conviction.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Accounting & Reporting·United Kingdom·GOV.UK·1 month ago
The charity-accounts landing page now covers financial periods starting on or after 1 January 2026, sending trusts, companies and CIOs to type-specific guidance, with SORP 2026 for accruals accounts.
Industry: Across industries
Legal & Corporate·European Union·EUR-Lex·1 month ago
Portugal must drop its 48-hour ex parte lifting of award-challenge suspensions: only the review court, hearing both sides and weighing all interests, may lift interim protection to save EU funding.
Industry: Across industries