Saturday, 10 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.
Inheritance, Wealth & Gift TaxDenmarkSkat.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.
Customs & TradeEuropean UnionEUR-Lex4 weeks ago
Regulation (EU) 2026/2047 keeps fuel-ethanol imports under retrospective Union surveillance from 16 September 2026 to 15 September 2029, citing 55 % import growth and a 19 % price fall.
E-Invoicing & Digital Tax Reporting MandatesNorwaySkatteetaten4 weeks ago
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Personal & Owner TaxationFinlandVero4 weeks ago2 documents
CSN:024/2025: splitting a kapitaliseringsavtal by amending its terms is no surrender and no exchange, so no taxable income arises; premiums are allocated to the new contracts in proportion to transferred savings.
Customs & TradeEuropean UnionEUR-Lex4 weeks ago
Customs must register Chinese alkaline batteries (CN 8506 10 11), preserving the option of retroactive anti-dumping duties; registration lasts nine months.
VAT / GST / Indirect TaxFinlandVero4 weeks ago
KVL:021/2026 lets dealers treat vehicle sales as VAT-free exports only where a buyer not established in Finland transports the vehicle out of the EU with reliable exit proof; Finland-domiciled buyers are excluded.
VAT / GST / Indirect TaxNorwaySkatteetaten4 weeks ago2 documents
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Tax Filing, Registration & PenaltiesNorwaySkatteetaten4 weeks ago
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Fixed Asset Depreciation — Tax RulesUnited KingdomChartered Institute of Taxation4 weeks ago
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
VAT / GST / Indirect TaxNorwaySkatteetaten4 weeks ago
Skatteklagenemnda (SKNA2 51/2026, 28 Aug 2026) let a bankrupt contractor credit kr 379,173 output VAT on Nov–Dec 2022 invoices in Jan–Feb 2023: filed after 1 Jan 2023 means inside the § 15-9-3 transition.
Corporate & Income TaxNorwayLovdata4 weeks ago
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Real Estate & Property TaxUnited KingdomGOV.UK4 weeks ago
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Tax Filing, Registration & PenaltiesLithuaniaVMI4 weeks ago
VMI letter RTD-93 aligns the Article 100 commentary with the XV-309 reform: relief depends on the statutory grounds alone, not on prior payment or collection.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK4 weeks ago
Itemised exclusions give way to principle-based bars — criminal investigation, lead cases, complaints, efficiency and litigation benefit — deciding which tax disputes enter ADR.
VAT / GST / Indirect TaxSwedenSkatteverket4 weeks ago
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Regional / Sub-national TaxEuropean UnionEUR-Lex4 weeks ago
A staff analysis quantifies the dock-dues case: regional firms face 11.3% higher costs, cut to 1.2% by the tax differential; 22 new product codes would aid insulation, rice, cement and other local output.
Customs & TradeEuropean UnionEUR-Lex4 weeks ago
The Commission proposes one regulation easing fisheries, farming, deforestation, asylum and tariff-quota rules for the EU's outermost regions; including a French Guiana EUDR carve-out. Council adoption still needed.
Customs & TradeUnited KingdomGOV.UK4 weeks ago
The Secretary of State rejected the TRA's recommendation for a definitive anti-subsidy duty on US-origin HVO biodiesel; HMRC import registration ceases the day after the notice.
Tax Filing, Registration & PenaltiesSwedenSkatteverket4 weeks ago
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Payroll Tax & Employer ContributionsUnited KingdomGOV.UK4 weeks ago
The rewritten guidance removes the ignore-the-Start-Notice exception: deduct from the next payday until HMRC says stop; the borrower pursues refunds via SLC.
