Payroll & Labour·Finland·Kela·2 weeks ago
Kela deducts kuntoutusraha granted for the same days from raskausraha or vanhempainraha; retroactive grants trigger recovery, and unpaid parental allowance days can be banked until the child turns 2.
Tax·France·Entreprendre Service Public·2 weeks ago
The rewritten RSA page averages the €46,000 test over two calendar years, sets a 20%-of-prior-year instalment floor for continuing farms, adds 15 days for the online return, and opens a five-year periodic-payment option.
Legal & Corporate·United Kingdom·GOV.UK·2 weeks ago
The CMA has launched its Phase 1 inquiry into the Vivisol / Air Liquide home oxygen deal, with a 19 November 2026 decision deadline and third-party comments due by 1 October 2026.
Tax·Sweden·Skatteverket·2 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.
Tax·United Kingdom·GOV.UK·2 weeks ago
A new HMRC summary sets out CGT claim deadlines: four years for most claims made since 1 April 2010, the earlier 22-month and five-year-ten-month SA windows, and the pre-SA two/six-year limits.
Tax·Finland·Tulli·2 weeks ago
Tulli confirmed the October 2026 conversion rates for valuing imports cleared to free circulation; declarations made and accepted in October use the October table.
Public Sector & Economy·Norway·Altinn·2 weeks ago
Only surveyed enterprises file RA-0819, annually. Filers need one of four access packages plus security level 2 login; late or missing data can trigger tvangsmulkt.
Tax·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.
Tax·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.
Payroll & Labour·Germany·Deutsche Rentenversicherung·2 weeks ago
All 2027 thresholds rise on 4.38% 2025 wage growth, with health insurance limits up an extra €300 a month. The ordinance still needs cabinet and Bundesrat approval.
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.
Tax·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.
Payroll & Labour·European Union·EUR-Lex·2 weeks ago
Article 8(1) of Directive 91/533 protects only directive-conferred information rights, not pay, pension or contribution rights under the employment relationship.
Tax·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.
IT, Cybersecurity & Data·Estonia·Finantsinspektsioon·2 weeks ago
Finantsinspektsioon's recommended TIBER-EE guide in force since 15 September 2026 sets the national playbook for DORA threat-led penetration testing, with voluntary use subject to prior coordination.
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.
Tax·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·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.
Tax·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.