Expenses & Benefits-in-Kind Tax Treatment·Denmark·Skat.dk·2 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.
Customs & Trade·Finland·Tulli·2 weeks ago
The 13.1% countervailing duty on Egyptian glass fibre products is maintained from 24 September 2026 after an expiry review found subsidisation and injury would continue.
Corporate & Income Tax·Germany·Bundesfinanzhof·2 weeks ago
Fair-value merger balance sheets recognise self-created goodwill — floored at zero by the substance value — but must include tax-barred liability provisions.
Customs & Trade·United Kingdom·GOV.UK·2 weeks ago
CHIEF is closed for full import declarations but remains open for discharging outstanding inward-processing goods declared through CHIEF, with online and postal routes now set out for both authorisation types.
Excise & Environmental Taxes·Finland·Vero·2 weeks ago
The 2026 farm energy-tax refund round carries per-unit rates that include the additional refund; farmers claim by 1 March 2027.
Corporate & Income Tax·Germany·Bundesfinanzhof·2 weeks ago·2 documents
A market-development grant to a foreign affiliate is business-motivated where it buys higher licence income — no withdrawal, no § 1 AStG correction; capitalise over 15 years.
Customs & Trade·Finland·Tulli·2 weeks ago
Carrey Intelligent Manufacturing (Jiashan) joins the cooperating non-sampled list with TARIC code 88FN and a 39.6% duty under Regulation (EU) 2026/2089, in force 22 September 2026.
Tax Incentives, Credits & Reliefs·Germany·Bundesfinanzhof·2 weeks ago
The €200,000 IAB ceiling is tested on tax profit after off-balance-sheet corrections — added-back trade tax can push a business over it.
Customs & Trade·United Kingdom·GOV.UK·2 weeks ago
Notice to Traders 78/26 opens poultrymeat licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and additional documentation.
Customs & Trade·United Kingdom·GOV.UK·2 weeks ago
Notice to Traders 72/26 opens rice licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and supporting documentation.
Customs & Trade·Finland·Tulli·2 weeks ago
The Commission has opened an anti-dumping investigation into Chinese acetylsalicylic acid; concerned parties may request a hearing and imports face early registration.
Customs & Trade·United Kingdom·GOV.UK·2 weeks ago
Notice to Traders 76/26 opens licence applications for Tunisian olive oil from 1 October to 5pm on 7 October 2026; applicants bear responsibility for correctness at submission.
Capital Gains Tax·United Kingdom·GOV.UK·2 weeks ago
CG17570 now details the two-year claim window, informal claims, no-cost assets and transferee claims for computing indexation by reference to 31 March 1982 market value.
Customs & Trade·Finland·Tulli·2 weeks ago
The Commission has opened an anti-dumping investigation into PVC from China, Korea, Mexico and Taiwan; concerned parties may request a hearing and imports face early registration.
Fixed Asset Depreciation — Tax Rules·Finland·KILA·2 weeks ago·2 documents
The small/micro simplification covers MVL maxima too, but only where the depreciation still writes the asset off over its useful life as KPL 5:5 requires.
Tax Filing, Registration & Penalties·Finland·Vero·2 weeks ago
Developer notice 04/2026 sets 2027 prepayment direct-transfer deadlines, a 14–15 November API outage, and a Danske-to-OP account change effective 1 December 2026.
Fixed Asset Depreciation — Tax Rules·Finland·KILA·2 weeks ago·2 documents
Without accounting depreciation there is no book-tax gap to recognise; the book-linkage of tax depreciation is no basis for departing from the fair value model.
Customs & Trade·United Kingdom·GOV.UK·2 weeks ago
Sugar importers have 1 October to 5pm on 7 October 2026 to submit licence applications under Notice to Traders 75/26; application and supporting documents must be correct at submission.
Expenses & Benefits-in-Kind Tax Treatment·Germany·Bundesfinanzhof·2 weeks ago
A self-employed double household exists only at the centre of the whole activity — at the only Betriebsstätte; home journeys capped at the Entfernungspauschale.
VAT / GST / Indirect Tax·Germany·Bundesfinanzhof·2 weeks ago
A rental platform that never rents the vehicle itself supplies intermediation, not a hidden own supply — the domestic rental firm owes VAT under § 13b UStG.