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.
International Tax / Double Tax TreatiesSkatteverket2 days ago
The 22 May 2023 protocol inserts a principal-purpose test and lets treaty cases go to either state's authority; the protocol takes effect 30 days after the last notification, applying from the next 1 January.
VAT / GST / Indirect TaxSkatteverket2 days ago
Voluntary property VAT now needs continuous letting plus a rolling or one-year lease; shared and alternating use qualifies if all tenants confer deduction rights — but not when the landlord shares the space.
Tax Filing, Registration & PenaltiesSkatteverket2 days ago
Firms approved for F-tax, VAT and employer registration can manage four authorisations and pass read access to software providers; plus Inkomstdeklaration 1 joins program filing and old returns appear on Mina sidor.
Excise & Environmental TaxesSkatteverket2 days ago
Non-tax-liable storers reclaim the full energy tax on electricity returned to the same concession grid after battery storage; yearly application within three years, paid to the tax account.
Corporate & Income TaxSkatteverket3 days ago
Business income earned over several years but taxed in one can be spread: single multi-year assignments, leasehold and trademark disposals, relocation pay and property recaptures qualify.
VAT / GST / Indirect TaxSkatteverket3 days ago
After EU ruling T-366/25, Skatteverket tests each recipient separately: a half share that cannot run the business alone falls outside 5 kap. 38 § ML even when reunited in a joint company.
Corporate & Income TaxRiksdagen4 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.
VAT / GST / Indirect TaxSkatteverket4 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.
VAT / GST / Indirect TaxSkatteverket5 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.
Withholding Tax RulesSkatteverket1 week ago
Government bill 2025/26:309 would let kupongbolag file coupon-tax data electronically, scrap paper-era form rules, and give Skatteverket new control and third-party orders — in force 1 January 2027.
Excise & Environmental TaxesSkatteverket1 week ago
Skatteverket's 2 October position: frikraft is tax-exempt only if the consumer pays nothing for the power or its transfer; metering, connection and producer-grid settlements do not block relief.
Tax Incentives, Credits & ReliefsSkatteverket1 week ago
Performing companies must declare subcontractor use, all payment data goes on honour and conscience, Skatteverket gains third-party orders and wider site visits, and recovery interest runs until repayment.
Personal & Owner TaxationSvenskforfattningssamling2 weeks ago
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
VAT / GST / Indirect TaxSkatteverket2 weeks ago3 documents
Skatteverket reverses the company-car rule, folds the 2011 self-supply position into expanded guidance with a business-benefit test and examples, and restates the cost base for private use of non-car assets.
VAT / GST / Indirect TaxSkatteverket2 weeks ago
Below-cost staff supplies stay VAT-taxable but keep the consideration paid where the discount is commercially justified — normally met where most staff benefit.
VAT / GST / Indirect TaxSkatteverket2 weeks ago
HFD 2026 ref. 33 holds a municipal development contribution is not VAT consideration: the new lines met the area water and sewerage needs, and the plan adoption is a unilateral act, not a supplied service.
VAT / GST / Indirect TaxSkatteverket2 weeks ago
An intermediary that controls the supply and appears as the buyer's counterparty buys and resells the service itself; the same rules fix when a service counts as supplied, from completed work to continuous supplies.
Corporate & Income TaxSkatteverket2 weeks ago
Skatteverket details the annual filings for skogsavdrag on foreign properties: what current and past claimants report, the duty for acquirers taking over deductions, and owner identification at beneficial transfers.
VAT / GST / Indirect TaxSkatteverket2 weeks ago2 documents
New Skatteverket position 8-257248-2026: amended customs invoices usually set the import VAT period — except authority changes and invalidations, which follow the original. From 1 January 2027.
VAT / GST / Indirect TaxSkatteverket3 weeks ago
Food-grade goods keep the reduced VAT rate even when sold in feed shops and even with dual use as animal feed; what matters is whether the product is food.
