Friday, 9 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.
Payroll Tax & Employer ContributionsVirk.dk – Samlet Betaling4 days ago3 documents
AFU guidance replaces the employer-registration test with a posting test tied to the employee’s usual workplace, and the foreign-employer page drops the Switzerland exclusion.
Tax Filing, Registration & PenaltiesSkat.dk1 week ago
Filers who cannot use TastSelv can now submit form 04.069 digitally without logging on to skat.dk, which speeds up processing; the PDF remains a fallback with a longer skat.dk contact path.
Capital Gains TaxDomsdatabasen1 week ago
A DKK 10 million loss on a purported convertible bond was not deductible: the issuance decision was never registered, so no company-law valid instrument existed at disposal.
E-Invoicing & Digital Tax Reporting MandatesSkat.dk2 weeks ago
The virk.dk-only duty for public-sector sales becomes an optional system-to-system e-fakturering for B2B and B2G, with both sides needing a ready digital bookkeeping system.
Customs & TradeToldstyrelsen2 weeks ago
Import declarations for non-EU e-commerce goods to private buyers must carry product identifiers (C127/C128, plus C129 or Y081) in DMS Import under Supplerende dokumentation — all values, per item.
Personal & Owner TaxationSkat.dk2 weeks ago
Even with no B-indkomst, property taxes, restskat, capital income or a changed forskudsopgørelse can trigger B-skatterater payable in TastSelv; the published IBAN/SWIFT route for paying from abroad is gone.
Expenses & Benefits-in-Kind Tax TreatmentSkat.dk2 weeks ago
The holiday-home benefit is now valued off the ejendomsværdi of 1 January of the year before the availability year, replacing the 1 October public assessment.
Excise & Environmental TaxesSkat.dk2 weeks ago
Form 22.046 now spells out monthly reporting for regular alcohol importers, temporary registration via 29.101 for 1–2 yearly imports, and EMCS registration for intra-EU excise movements.
Expenses & Benefits-in-Kind Tax TreatmentSkat.dk2 weeks ago
The 5.1 promille ceiling for valuing a free helårsbolig for controlling shareholders is 9,007,000 kr. for income year 2026 (9,200,000 kr. in 2025); 14 promille applies above it.
Tax Filing, Registration & PenaltiesDomsdatabasen2 weeks ago
Østre Landsret upheld the refusal to exempt or remit DKK 302m interest on unpaid dividend tax: foreseeable systemic interest is not relieved under opkrævningslovens § 8 or gældsinddrivelseslovens § 13, stk. 6.
Customs & TradeToldstyrelsen3 weeks ago2 documents
Toldstyrelsen plans DMS updates 24 October (handling-fee focus, four errors expected fixed) and 28 November (most burdensome errors); the November removal list is due early October.
Customs & TradeToldstyrelsen3 weeks ago
Toldstyrelsen's 9 September 2026 code list adds Y128 for the authorised declarant's CBAM account number in D.E. 12 04 002 000.
Customs & TradeToldstyrelsen3 weeks ago
Toldstyrelsen holds a Teams briefing 28 September (register by 25 September) on the coming EUR 2-4 per-item fee, which unlike the EUR 3 duty also covers consignments above EUR 150.
Customs & TradeToldstyrelsen3 weeks ago
From 12 September DMS moves Y-codes to data element 12 04 (except Y128), rejects '0' in supplementary units with a transition to 12 October, and carries the H7 Y199 gap into the new section.
Customs & TradeToldstyrelsen3 weeks ago
Toldstyrelsen's DMS error log gains workarounds for stuck S2S filings, blocked warehouse write-offs and REX rejections; the F48/F49/F53 value-limit gap now also covers H6 and H7.
Excise & Environmental TaxesSkat.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.
Personal & Owner TaxationDomsdatabasen3 weeks ago
Højesteret affirmed that transfers from a company, assessed as salary, were not taxable where a final judgment declared them invalid and the amounts were repaid to the bankruptcy estate.
Inheritance, Wealth & Gift TaxSkat.dk4 weeks ago
From 1 January 2027 siblings join the closest person circle, so sibling gifts above the tax-free basic amount bear gift tax instead of personal income tax in rubric 20.
Tax Courts & Tribunal DecisionsDomsdatabasen1 month ago
In Nykredit Bank’s case, the court also upheld trading-share status for mortgage-lender holdings and separate income taxation of premiums on unexercised options.
Capital Gains TaxDomsdatabasen1 month ago
Sydjysk Sparekasse failed to rebut the trading presumption; premiums on unexercised buyback options are taxable under statsskattelovens § 4.
