lørdag 10. oktober 2026
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Internasjonal skatt / skatteavtalerDen europeiske unionEUR-Lexfor 3 uker siden
Spanias kildeskatt på 15 % til et amerikansk fond mot 1 % til hjemmehørende begrenser kapitalbevegelsen; bare fullt fradrag på eiernivå nøytraliserer den.
Skattedommer og nemndsavgjørelserTysklandBundesfinanzhoffor 3 uker siden
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.
Skattemelding, registrering og tilleggsskattEstlande-MTAfor 3 uker siden3 dokumenter
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.
Særavgifter og miljøavgifterDanmarkSkat.dkfor 3 uker siden
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.
Skattedommer og nemndsavgjørelserDen europeiske unionEUR-Lexfor 3 uker siden
I C-197/25 slo domstolen fast at Polens artikkel 9-unntak ikke tillater PCC på kapitalfri spółka-komandytowa-til-jawna-omdanning.
Selskaps- og inntektsskattTysklandBundesfinanzhoffor 3 uker siden
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.
Skattedommer og nemndsavgjørelserDen europeiske unionEUR-Lexfor 3 uker siden
I C-223/25 slo domstolen fast at Tysklands Paragraph 35a EStG må utvide 20 %-fradraget til en grensarbeiders sveitsiske husholdning.
Toll og handelEstlande-MTAfor 3 uker siden
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.
Beskatning av krypto og digitale eiendelerEstlande-MTAfor 3 uker siden3 dokumenter
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.
Regional / lokal skattLitauenEtarfor 3 uker siden
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.
Skattemelding, registrering og tilleggsskattStorbritanniaGOV.UKfor 3 uker siden
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.
Særavgifter og miljøavgifterStorbritanniaGOV.UKfor 3 uker siden
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.
Skattemelding, registrering og tilleggsskattStorbritanniaGOV.UKfor 3 uker siden
New HMRC guidance defines the 'helping' element of disclosure quality — worth 40% — for cutting sanctionable-conduct penalties: early, active, end-to-end help quantifying client liabilities.
Person- og eierbeskatningStorbritanniaGOV.UKfor 3 uker siden
HMRC's genuine-letter page lists a 14-28 September 2026 campaign asking recipients to check Retirement Annuity Relief claims and 2024-25 Retirement Annuity Contract contributions.
Skattemelding, registrering og tilleggsskattStorbritanniaGOV.UKfor 3 uker siden
Advisers facing a file access notice get a right to make representations before HMRC seeks tribunal approval, and Case A notices may identify clients by class, not only by name.
Særavgifter og miljøavgifterLatviaValsts ieņēmumu dienestsfor 3 uker siden
Importers with an authorised-declarant application filed by 31 March 2026 still pending may keep importing under TARIC code Y238 until year end, three months longer than before.
Skattemelding, registrering og tilleggsskattStorbritanniaGOV.UKfor 3 uker siden
No publication before a penalty is ‘final’; no first publication more than 12 months after the date it became ‘final’; one year maximum on display.
Lønnsskatt og arbeidsgiveravgiftLatviaValsts ieņēmumu dienestsfor 3 uker siden2 dokumenter
The 0.36 euro monthly per-employee fee, the 23rd-day payment deadline and the seasonal-worker exception all carry over; quarterly statistics move to the Tiesu administrācija.
Kostnader og naturalytelser — skattemessig behandlingFrankrikeLégifrancefor 3 uker siden
SF Security signs an indefinite working-time accord with its CSE: a fuel or EV-charging allowance of EUR 0.30 per kilometre beyond 40 km, capped at the tax-free ceiling, backdated to 1 January 2025.
Arve-, formues- og gaveskattFinlandFinlexfor 3 uker siden
KHO:2026:72 grants sukupolvenvaihdoshuojennus on all inherited shares although over 80% of company assets were non-business property, and awards 1,500 euros for a one-year state-attributable delay.
