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.
Tax Courts & Tribunal DecisionsGermanyBundesfinanzhof2 days ago
Differenzkindergeld where a parent works in Switzerland: the Kinderzulage offsets the German claim at its gross amount, the cantonal Kinderabzug does not count at all, and francs convert at the payout-day rate.
Capital Gains TaxUnited KingdomGOV.UK3 days ago
UK property-richness and substantial-indirect-interest tests now apply per cell for protected cell companies; pre-26 November 2025 disposals stay on the per-company test with a targeted anti-avoidance warning.
Corporate & Income TaxSwedenSkatteverket3 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.
Customs & TradeEuropean UnionEUR-Lex3 days ago
The General Court holds that e-bike parts declared in staggered consignments over months are complete bicycles under Rule 2(a) where objective evidence shows they form a whole.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK3 days ago11 documents
HMRC's deliberate-defaulters guidance now requires qualifying potential lost revenue above £50,000 before details may be published; the main worked examples have been doubled to match.
Regional / Sub-national TaxLithuaniaEtar3 days ago
Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.
Tax Incentives, Credits & ReliefsNorwayRevisorforeningen3 days ago
Paid-up capital rules deferred past 2027 with an anti-avoidance warning; Skattefunn group cap defined with auditor attestation; income tax cut NOK 6.4bn; wealth-tax rates held; ASK extended to Euronext Growth.
VAT / GST / Indirect TaxEuropean UnionEUR-Lex3 days ago
The General Court holds that an intermediate acquirer which first adds the 'Autoliquidation' mention years after triangular supplies cannot claim the simplification scheme, even limited to the current tax period.
Excise & Environmental TaxesFinlandVero3 days ago
Small electricity producers now see the 800,000 kWh/plant threshold in figures — and a new note: fuels they burn are taxable, so electricity-return corrections must extend to the monthly fuel returns.
VAT / GST / Indirect TaxNorwayRevisorforeningen3 days ago
Customs on clothing cut to 5% and seven fish tariff lines to zero; sugar-tax exemption widened, all electric vans freed of insurance tax, petroleum CO2 tax quarterly under Skatteetaten.
Tax Filing, Registration & PenaltiesUnited KingdomChartered Institute of Taxation3 days ago
HMRC has paused ARN checks on helplines until 17 November 2026; from 18 November every employee who contacts HMRC for clients needs access to the firm's 11-character reference.
VAT / GST / Indirect TaxSwedenSkatteverket3 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.
Capital Gains TaxFinlandFinlex3 days ago
A 35-trading-day market-price adjustment made the final EUR 8.50/share price conditional, so the listed-share acquisition falls outside the transfer-tax exemption — including its fixed EUR 8 preliminary instalment.
Withholding Tax RulesUnited KingdomGOV.UK3 days ago
CIS contractors whose reported deduction rates do not match subcontractors' verified rates may get an HMRC email or letter between 7 October and 7 November asking them to review and correct returns.
Corporate & Income TaxUnited KingdomChartered Institute of Taxation3 days ago
The CIOT has asked HMRC to clarify uncertainties from the July rewrite of BIM45700 on interest relief where proprietors withdraw capital, including how returns filed under the old guidance stand.
Real Estate & Property TaxFinlandVero3 days ago2 documents
The Tax Administration reissued the building-land valuation decision for 2026: it enters into force 31 December 2026, applies to 2026 values, and rolls the phase-in base from 2024/2025 to 2025/2026 with rates unchanged.
Customs & TradeEstoniae-MTA3 days ago
EMTA's technical-services page no longer carries the Complex customs-declaration system subsection — its interface description, messages, data composition, code lists and schemas are gone as of 7 October 2026.
Tax Incentives, Credits & ReliefsNorwayRegnskapnorge3 days ago
Budget 2027 proposes a two-part company-car benefit — 20% of listepris plus NOK 16,200–39,700 by engine type — a group-wide NOK 25m Skattefunn cap, and a VAT threshold for EVs cut to NOK 150,000.
Tax Filing, Registration & PenaltiesUnited KingdomGOV.UK4 days ago
Inaccuracies in documents given to HMRC by large businesses under a Special Measures or Confirmation Notice count as failure to take reasonable care in two defined cases.
Payroll Tax & Employer ContributionsDenmarkVirk.dk – Samlet Betaling4 days ago3 documents
AFU guidance replaces the employer-registration test with a posting test tied to the employee’s usual workplace, and the foreign-employer page drops the Switzerland exclusion.
