Tax Incentives, Credits & Reliefs·France·Légifrance·4 days ago·2 documents
Firms billing energy-renovation work done by subcontractors need a new Annexe III certification to keep CITE and éco-PTZ eligibility; the 30 September 2026 order sets the staffing, file, monitoring and audit rulebook.
Expenses & Benefits-in-Kind Tax Treatment·Norway·Skatteetaten·4 days ago
Skatteetaten confines the 'annen fri bil' exception to special cases — large or specially fitted vehicles, veteran cars, substantially rebuilt cars — and rules out age, low use or holiday/illness/workshop downtime alone.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·4 days ago
From 5 October 2026 HMRC may text about overdue Self Assessment (5–9 October) and VAT registration progress; neither genuine message asks for details or carries links.
Corporate & Income Tax·Sweden·Riksdagen·4 days ago
Skatteverket must refuse or revoke tonnage tax approval for companies facing an EU recovery order for illegal state aid — but timely payment within the same tax year avoids revocation.
Personal & Owner Taxation·Estonia·e-MTA·4 days ago·2 documents
For bank-held investment accounts, only those opened or taken into use in 2023 or later still qualify for retrospective declaration in table 6.5; the separate investment-firm transition is untouched.
Withholding Tax Rules·Germany·Bundeszentralamt für Steuern·4 days ago·2 documents
In selected Disregarded Entity cases the BZSt demands confirmation that no US credit of the German withholding tax has been or will be claimed alongside the requested Freistellung or Erstattung.
Personal & Owner Taxation·Poland·Stowarzyszenie Księgowych w Polsce·4 days ago
From 2027 individuals can wrap savings in a personal investment account (OKI): income escapes PIT and instead bears an asset-value tax with exemptions up to 100 000 zł a year.
Excise & Environmental Taxes·United Kingdom·GOV.UK·4 days ago
Transitional stamps may now be obtained to 30 November 2026 and used on products packaged to 1 January 2027, but nothing released for UK consumption after 31 March 2027 may carry one.
International Tax / Double Tax Treaties·Germany·Bundeszentralamt für Steuern·4 days ago·2 documents
The old web-application certificate expires within days; the current one runs to September 2027, eFCA becomes mandatory for UK VAT Protocol requests, and a new Rückstandsanzeige replaces Annex 7a.
Personal & Owner Taxation·United Kingdom·Revenue Jersey·4 days ago
Token contributions from a taxpayer's own children toward household bills are not taxable, and rent-a-room relief is now expressly confined to small-scale lettings.
Global Minimum Tax & BEPS·Germany·Rechtsprechung des Bundes·4 days ago
Approval act (BGBl II No. 220) in force 6 Oct 2026; the date the MCAA itself takes effect for Germany follows by separate gazette notice.
VAT / GST / Indirect Tax·Sweden·Skatteverket·4 days ago
Skatteverket dropped the retired staff-supplies position statement from its taxable-person guidance — the operative rule now rests on the Supreme Administrative Court's February 2026 judgment on market-rate treatment.
Tax Filing, Registration & Penalties·Poland·Podatki.gov.pl·4 days ago
All six tax power-of-attorney forms moved to new editions (PPS-1, PPD-1, OPS-1, OPD-1, PPO-1 to version 4; OPO-1 to version 3) with substantially larger PDFs; use the new versions for filings.
Customs & Trade·Finland·Tulli·4 days ago
Import declarants must give the goods' location and the proposed inspection place in the correct declaration fields; errors block release from temporary storage and propagate onto the transfer permit.
VAT / GST / Indirect Tax·Finland·Vero·5 days ago
KVL:022/2026: custom implant drill guides sold to dentists are VAT-free under AVL 36(5) when made by registered dental technicians for an individual patient and used immediately in exempt care.
Global Minimum Tax & BEPS·Finland·Vero·5 days ago
Swedish GloBE safe-harbour guidance is published: de minimis, simplified-rate, routine-profits, domestic-tax and new permanent incentive and parallel-model reliefs, plus the five-year start-up phase.
Customs & Trade·Finland·Tulli·5 days ago
EU producers can ask the Commission to review anti-dumping duties on certain Chinese ring binder mechanisms, extended to Vietnam/Laos consignments; otherwise they lapse after 29 June 2027.
VAT / GST / Indirect Tax·Sweden·Skatteverket·5 days ago
First- and second-hand tenants may tax their own onward letting in the second or third hand, but where premises are sublet on, every subsequent link must also be let with voluntary taxation.
Real Estate & Property Tax·Estonia·Riigi Teataja·5 days ago
Antsla sets 2027 land tax at 0.5% for residential and farm land and 1.0% for other land, caps annual rises at 10% and grants home-site relief up to 25 euros from 1 January 2027.