Tax·Denmark·Domsdatabasen·2 months ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
Industry: Financial and insurance activities
Tax·Sweden·Skatteverket·2 months ago·2 documents
Skatteverket's 9 September guidance follows T-397/25 (A&P Deco): the lease to the buyer sits outside the business transfer, and the owner's switch to exempt letting may force an input VAT adjustment.
Industry: Across industries
Public Sector & Economy·Sweden·Svenskforfattningssamling·2 months ago
SFS 2026:1778 keeps the fee regulation's förrättning concept unchanged, moves register-entry cost coverage into a new 2 a §, and adds Lantmäteriet support costs to tariff fees.
Industry: Across industries
Public Sector & Economy·Sweden·Svenskforfattningssamling·2 months ago
SFS 2026:1777 rewrites Lantmäteriet's instruction from 1 January 2027: new duties to supply case-system support and training to municipal cadastral authorities, plus reset fee and exemption rules.
Industry: General public administration activities
Tax·Finland·Vero·2 months ago·2 documents
Rwanda and Senegal count from 1 January 2024 and Trinidad and Tobago from 1 January 2025; Russia stays listed with exchange suspended since March 2022, and the definition now rests on law 1042/2025.
Industry: Financial and insurance activities
Payroll & Labour·France·Urssaf·2 months ago·2 documents
After the 2026 social-base reform, a calendar can show debit balances on some risks and credit balances on others. Credits automatically offset remaining 2025 dues; any surplus is reimbursed with no action required.
Industry: Across industries
Tax·France·Entreprendre Service Public·2 months ago
The EUR 100 allowance for high-mileage workers can now be claimed until 30 September 2026 via the impots.gouv.fr simulator and form; means, vehicle and distance conditions are unchanged.
Payroll & Labour·Norway·Tariffavtaler (Lovdata)·2 months ago
The 2026–2028 agreement also raises allowances, changes offshore waiting pay and adds pension-information, company-EV charging and VTA premium rules.
Industry: Construction
Tax·Finland·Vero·2 months ago·2 documents
Update saved payment templates when the new account becomes available on 1 December 2026. Danske payments are accepted through 31 May 2027, then returned; Nordea stays unchanged.
Industry: Across industries
Tax·Sweden·Svenskforfattningssamling·2 months ago
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Industry: General public administration activities
Tax·Denmark·Skat.dk·2 months ago
The exclusion requires more than 2,000 rentals for one property in a calendar year; platform exemption depends on the entire business model having no reportable sellers.
Industry: Holiday and other short-stay accommodation · Other reservation service and related activities
Audit·Norway·Revisorforeningen·2 months ago
Revisorforeningen has published four examples for separate accounts and BASIL reporting, including MKE versions; its annual-accounts example remains in a separate collection.
Industry: Pre-primary education
Tax·Finland·Finlex·2 months ago
A €2 million qualifying loan reduced the subsidiary’s net asset value despite being booked as equity; the €1-per-share transfer produced no wage benefit requiring withholding in this case.
Industry: Across industries
Legal & Corporate·Lithuania·Lietuvos auditorių rūmai·2 months ago
Tax preparation now costs €552, audit and accounting €600 each, and law €368, with all four courses moved to new August–November dates at Hotel Panorama in Vilnius.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Legal & Corporate·Finland·Finlex·2 months ago
Helsinki’s appeal court upheld refusal of court-register data on 39 applicants: selecting participants was not exclusively journalistic processing, even if their convictions might later feature on air.
Industry: Motion picture, video and television programme production activities
Legal & Corporate·Norway·Lovdata·2 months ago
From 4 September 2026 only maintenance-type claims, linked pre-2026 liability claims and linked fees block entry to the new enforcement regime; the other geographic and procedural conditions still apply.
Industry: Across industries
Legal & Corporate·Denmark·Domsdatabasen·2 months ago
Højesteret upheld dismissal of a bankruptcy estate’s claim against two directors, distinguishing inherited company claims from rights arising only on bankruptcy.
Industry: Across industries
Financial Sector & Markets·Estonia·Riigi Teataja·2 months ago·2 documents
Seven solo filings for firms, six for branches, three consolidated for group parents — plus the closing-price cascade behind the investor levy.
Industry: Other financial service activities, except insurance and pension funding n.e.c. · Other monetary intermediation · +1 more · Fund management activities
Financial Sector & Markets·Estonia·Riigi Teataja·2 months ago
UCITS investment reports must separately show securities admitted to trading on the regulated market named in the Investment Funds Act.
Industry: Trusts, funds and similar financial entities · Pension funding