Tax·France·impots.gouv.fr·1 week ago·2 documents
Each establishment acquired or created in 2026 needs its own 1447-C-SD by 31 December 2026 for the CFE 2027, with exemption claims on the 1447-E annexe.
Tax·Germany·Deutscher Steuerberaterverband e.V.·1 week ago
The BMF confirms key figure 500 is a purely supportive checkbox: no new disclosure duties, no effect on § 153/§ 173 AO correction or penalty rules — even if the wrong box is ticked.
Tax·Finland·Tulli·1 week ago
Tulli 1.10. list adds final duties on Chinese pea protein (26.9., L/2026/2101) and acids (22.9., L/2026/2088), keeps Egypt glass-fibre duties, adds Carrey (88FN).
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·1 week ago
Acas now states SSP is payable only for full non-working days during a phased return, with a worked example, alongside pay rules for reduced hours and lighter workloads.
Tax·Germany·Deutscher Steuerberaterverband e.V.·1 week ago
DStV's 1 October tracker: income-tax reform heads for first reading on 8 October, the €100,000 register duty bill has cabinet approval, and application-free Kindergeld has Bundesrat approval.
Financial Sector & Markets·United Kingdom·Jersey Law·1 week ago·2 documents
R&O.98/2026 narrows Jersey’s private-offer cap to 50 addressees in Jersey and R&O.99/2026 restates the prospectus-circulation prohibition, both in force 30 September 2026.
Tax·Finland·Tulli·1 week ago
Tulli points importers and exporters to Delegated Regulation (EU) 2026/2102 alongside Annex I: added products face duties only from 30 December 2027; cattle, palm oil, rubber and wood scope clarified.
Financial Sector & Markets·United Kingdom·GOV.UK·1 week ago
Anyone holding or controlling funds or economic resources of a designated person must file the 2026 frozen-asset report with OFSI by Monday 30 November 2026, covering holdings as at 30 September.
Legal & Corporate·Lithuania·Liteko·1 week ago
Lithuania's top administrative court upheld a procurement breach against Šalčininkai municipality but quashed the 25% flat-rate EU-funds correction as mechanically applied.
Payroll & Labour·Lithuania·Liteko·1 week ago
Lithuania's top administrative court refused to cut a year's forced-absence pay for an Employment Service union official dismissed without union and labour-inspectorate consent.
Tax·Germany·Bundesfinanzhof·1 week ago
BFH V R 11/26: free hotel car parks open to everyone are no taxable supply; guest fitness and wellness access is standard-rated, not covered by the 7% accommodation rate. WLAN goes back for findings.
Tax·Norway·Skatteetaten·1 week ago
All CBAM importers must register with Tolletaten for a national ID number; those above 50 tonnes a year need authorised-declarant status, with applications opening in autumn 2026 and a 31 March 2027 filing transition.
Tax·Finland·Tulli·1 week ago
From 1 July 2026 every IOSS item group carries a fixed 3 EUR duty, secured by a fixed comprehensive-guarantee reservation; SA carriers and indirect representatives must keep the guarantee reference amount sufficient.
Tax·United Kingdom·GOV.UK·1 week ago
From 24 July 2026, lets in 5+ groups and lets sharing land with another business qualify on a forward 140-day test alone, without the 140/70-night history; forms go to a new HMRC email.
Financial Sector & Markets·United Kingdom·GOV.UK·1 week ago
The 29 September notice varies the KTJ entity entry (AQD0377, asset freeze and arms embargo); holders of its funds must freeze, not deal, and report to OFSI.
Public Sector & Economy·United Kingdom·GOV.UK·1 week ago·2 documents
The SAU's evaluation of Transport Scotland's compliance assessment is out, ahead of the advertised 5 October date; the £240m ScotZET scheme would fund consortia deploying zero-emission HGVs and charging infrastructure.
Tax·United Kingdom·GOV.UK·1 week ago
The manual now caps the elected fixture amount at the sale price of the interest in land, replacing the old reference to the fixture's sale price or premium; the allowance-history ceiling is unchanged.
Tax·Finland·Vero·1 week ago·2 documents
Family pensions to limited-liability recipients are Finnish-source income; US citizenship-only tax on a Finland-resident US citizen is not creditable in Finland — the relief duty lies with the US.
Tax·European Union·EUR-Lex·1 week ago
The Commission opposes prolonging Latvia's timber reverse charge past 31 December 2026, finding two decades of derogation enough and no new conventional anti-fraud measures shown.