Saturday, 10 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
Global Minimum Tax & BEPSUnited KingdomGOV.UK2 months ago2 documents
Entity-level consolidation exclusions still apply, and an investment fund outside a group can count towards the ownership threshold for a qualifying service entity.
Real Estate & Property TaxUnited KingdomGOV.UK2 months ago
New valuation guidance also requires evidence for end allowances, scrutiny of discounts carried forward from earlier lists and care over landlord contributions.
Tax Filing, Registration & PenaltiesFinlandVero2 months ago
Vero says the new CRS/DAC2 schema will also cover corrections for earlier years. The option to submit a replacement annual return ends for both CRS/DAC2 and FATCA.
VAT / GST / Indirect TaxLithuaniaVMI2 months ago
The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.
Tax Courts & Tribunal DecisionsUnited KingdomCase Law2 months ago
The court recommends establishing the in-use deduction with the authority before starting work, even where a developer considers the zero-CIL notice exception applies.
Transfer PricingSwedenSkatteverket2 months ago3 documents
Skatteverket’s August guidance update discusses HFD case 1334-25: formal contracts and stated prices alone do not define the transaction to be examined.
Tax Filing, Registration & PenaltiesDenmarkSkat.dk2 months ago
For specified reporting streams, the last FTPs Gateway submission in 2025 format is 10 November. Testing runs from 13 November to 10 December, with 2026-format production files accepted from 14 December.
Excise & Environmental TaxesFinlandFinlex2 months ago
Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.
Corporate & Income TaxLithuaniaVMI2 months ago2 documents
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
Personal & Owner TaxationSwedenSkatteverket2 months ago
Skatteverket has removed SKV 4802 instructions from its student tax brochure because the form ceased to be usable after 30 June 2026.
Tax Rulings & Binding ConsultationsLithuaniaVMI2 months ago
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
Customs & TradeUnited KingdomGOV.UK2 months ago
RPA plans to issue 2027 export licences by 15 December. The application window closed on 10 September; licence rights cannot be transferred and holders must export to the USA.
Customs & TradeEstoniae-MTA2 months ago
The option supports representation in either direction between Estonian and other EU companies, provided both countries’ systems support cross-border delegation.
Tax Filing, Registration & PenaltiesLithuaniaVMI2 months ago
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
Personal & Owner TaxationSwedenSkatteverket2 months ago
Skatteverket lists the Gothenburg foundation, organisation number 857204-1682, as approved from 11 August 2026.
Excise & Environmental TaxesSwedenSkatteverket2 months ago2 documents
Skatteverket's heavy-vehicle pages now state that Sweden and Luxembourg take part in the Eurovignette cooperation, and that a charge paid in one of them also covers the other's road network.
VAT / GST / Indirect TaxLithuaniaVMI2 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.
Tax Filing, Registration & PenaltiesDenmarkSkat.dk2 months ago
Skattestyrelsen specifies when a return must be submitted before an instalment plan can be created. Businesses must also meet the minimum amount, debt-status and ongoing-payment conditions.
Tax Courts & Tribunal DecisionsUnited KingdomCase Law2 months ago
The Upper Tribunal dismissed the reasonable-excuse grounds but allowed the penalty-amount appeal because the First-tier Tribunal relied on an inapplicable statutory provision.
Excise & Environmental TaxesLatviaValsts ieņēmumu dienests2 months ago
VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.
