Payroll & Labour·Sweden·Pensionsmyndigheten·2 months ago·2 documents
The sixth edition of the Pensions Agency’s accrual guidance explains target-age links for credited pension amounts and related conditions, without a general earnings-accrual age cap.
Tax·United Kingdom·Case Law·2 months ago
The Upper Tribunal upheld approximately £5.4m of corporation tax under the immovable-property income provisions, despite the Isle of Man company having no UK permanent establishment.
Tax·Norway·Lovdata·2 months ago·2 documents
Two amendments add the agreement’s Annex I to the tariff-preference and origin-rule lists from 1 September 2026.
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·2 months ago
Acas expects the new duties by the end of 2026. Employers must prepare to consult on policies and disclose anonymised feedback, with the review timetable counting from when a policy was first shared.
Payroll & Labour·United Kingdom·GOV.UK·2 months ago
Relief-at-source administrators must keep using rest-of-UK residency status for members without a number; an unsuccessful match still calls for a check of the member’s details.
Tax·Sweden·Domstol Rattspraxis·2 months ago
An undervalue transfer, market-value redemption and bonus issue were assessed together. Unchanged ownership and a lasting cash transfer determined the result in case 7493-25.
Tax·Sweden·Skatteverket·2 months ago
Skatteverket records a 2026 new issue and 4 August as the first trading day without issue rights.
Tax·Sweden·Skatteverket·2 months ago
Skatteverket’s 2026 share-history entry gives 2:5 issue terms and 18 August as the first day without issue rights.
Tax·Sweden·Skatteverket·2 months ago
The 2026 entry in Skatteverket’s share history records the issue terms and the first ex-rights trading day for Teneo AI.
Legal & Corporate·Estonia·Riigi Teataja·2 months ago
From 25 August 2026, the national implementing regulation refers to EU Regulation 2026/877 for technology-transfer agreements under Competition Act § 6(1).
Tax·Sweden·Skatteverket·2 months ago
The Inkomstdeklaration 2 filing service shuts on 29 December 2026. Associations filing through it can already use Skatteverket's other digital services instead.
Tax·United Kingdom·GOV.UK·2 months ago·6 documents
After sign-up, taxpayers must confirm their self-employment and property income details, add new sources and report those that have ceased.
Accounting & Reporting·Denmark·Retsinformation·2 months ago
The amendment applies from 1 September 2026 and adds retention or disposal markings for new KLE topics. Disposal still depends on the applicable classification and other retention duties.
Accounting & Reporting·Norway·Regnskapsstiftelsen·2 months ago
Comments are due by 30 November 2026 on proposals covering imports, time records and advance invoicing.
Tax·Sweden·Skatteverket·2 months ago·2 documents
Skatteverket clarifies full deduction for purchases exclusively linked to deductible transactions, while retaining an exception where attribution is too complex in practice.
Public Sector & Economy·United Kingdom·GOV.UK·2 months ago
Delivery partners can seek £200,000–£1 million a year for up to three years to support farming groups in England. Individual farmers cannot apply directly.
Payroll & Labour·Finland·Kela·2 months ago
Employers must report only the part of the holiday pay or holiday compensation that accrued by law from the family leave. Kela calculates the reimbursement and applies its cap.
Tax·Denmark·Skat.dk·2 months ago
Skattestyrelsen directs Danish-employer withholding applications to form 01.016, adds reporting instructions and highlights the connection between the foreign stay and the employer’s circumstances.
Payroll & Labour·Estonia·Riigi Teataja·2 months ago
The revised list applies from 25 August 2026 and covers specified youth, library, sports, preschool and social-service posts in municipally administered institutions.