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.
TaxGermanyBundesfinanzhof3 weeks ago
Third-party care without the objecting parent's involvement cannot be attributed to him, even by his own parents nearby. The III. Senat vacated the lower judgment and granted the transfer outright.
TaxSwedenSkatteverket3 weeks ago
Kammarrätten i Stockholm denies a ~195.6M SEK capital-loss deduction for a swap closed early and rolled into replacement swaps: no payment beyond the part settled in cash, no real or definitive loss.
TaxEuropean UnionEUR-Lex3 weeks ago
Spain's 15% levy on dividends paid to a US transparent fund, against 1% for resident funds, restricts free movement of capital; only a treaty credit letting unit-holders deduct the full rate gap neutralises it.
TaxGermanyBundesfinanzhof3 weeks ago
The IV. Senat allows partner-related rollover into KGaA assets via the phG supplementary balance sheet. It vacated the Finanzgericht Köln judgment and remanded for findings on the receiving-side deduction.
Accounting & ReportingEstoniaRahandusministeerium3 weeks ago
New editions of the Accounting Board guidelines apply to periods starting 1 January 2027, with retrospective restatement as the default and carve-outs for revenue and business combinations.
TaxEstoniae-MTA3 weeks ago3 documents
Two interest rules for deferred tax debts: interest accrued when the deferral is granted is claimed automatically inside the approved schedule; interest left after the final instalment needs a separate claim.
TaxDenmarkSkat.dk3 weeks ago
The guidance section on the portable-battery fee is gone; producer obligations now flow from the EU Battery Regulation's extended producer responsibility, applicable from 18 August 2025.
TaxEuropean UnionEUR-Lex3 weeks ago
In Case C-197/25 the Court held Poland's Article 9 opt-out does not permit PCC tax on a capital-free spółka komandytowa to spółka jawna conversion, shielded by Article 5(1)(d)(i) with Article 2(2).
Payroll & LabourEuropean UnionEUR-Lex3 weeks ago4 documents
The Commission's Fair Labour Mobility Package proposes an ESSPASS digital social-security pass, a first Union framework for third-country qualification recognition, and a stronger European Labour Authority.
TaxGermanyBundesfinanzhof3 weeks ago
The fact that a relative caused the loss does not exclude deduction, but the business link needs particularly careful proof. The X. Senat vacated the lower judgment and remanded.
Accounting & ReportingUnited KingdomGOV.UK3 weeks ago3 documents
Annual-return, CC31 and CC32 pages point to new DCMS thresholds for years ending on or after 30 September 2026: examination £40k, qualified examiner £500k, audit £1.5m income / £5m assets.
IT, Cybersecurity & DataEuropean UnionEUR-Lex3 weeks ago
Advocate General Spielmann opines in Case C-317/25 that ISP 'partners' consent cannot support Groupe Canal +'s marketing without fresh consent, proposing the Court answer the first question accordingly.
TaxEuropean UnionEUR-Lex3 weeks ago
In C-223/25 the Court held Germany's Paragraph 35a EStG must extend the 20 % household-services relief to an employed frontier worker's Swiss household.
Financial Sector & MarketsGermanyWirtschaftsprüferkammer3 weeks ago4 documents
WPK tells AMLA that account and transaction data points must be optional for auditors filing suspicion reports — otherwise reports may be technically untransmittable. Consultation closes 20 September 2026.
TaxEstoniae-MTA3 weeks ago
From 1 July 2026 small consignments up to €150 carry a €3 duty: code C07 is out, F53 and relief code 500 are in, with aggregate collection and a new EE1046 report.
TaxEstoniae-MTA3 weeks ago3 documents
EMTA pinned dates on the DAC8/CARF rollout: laws by end-2025, data collection from 1 January 2026, first declaration in 2027 and first exchange on 30 September 2027.
TaxLithuaniaEtar3 weeks ago
Kaunas council added point 48.4 to its public-place trading-permit charge regulations: municipal budgetary and municipality-owned public institutions are exempt when they themselves trade or provide services.
Payroll & LabourFranceLégifrance4 weeks ago
Bayard SA signs a three-year generations accord with five unions: a seniority-scaled retirement top-up capped at EUR 30,000, phased-retirement pay guarantees from 60, and a 28-apprentice yearly floor.
TaxUnited KingdomGOV.UK4 weeks ago
Payroll professionals join HMRC's 'is a tax adviser' list while insolvency practitioners and auditors join the 'typically will not be' list — shifting who the sanctionable-conduct regime catches.
TaxUnited KingdomGOV.UK4 weeks ago
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
