Personal & Owner Taxation·Germany·Deutscher Steuerberaterverband e.V.·2 weeks ago·2 documents
The 2027 draft lifts allowances but provides for a 47 percent top rate from 280,000 euros; the DStV demands inflation offset, surcharge abolition and uniform shift-bonus rules instead.
Industry: Across industries
Customs & Trade·Estonia·e-MTA·2 weeks ago
Every consignment gains a handling fee and a compulsory product identifier in Impulss from 1 November 2026, on top of the 3-euro per-item duty in force since July.
Industry: Across industries
VAT / GST / Indirect Tax·European Union·EUR-Lex·2 weeks ago
AG proposes Danish courtyard installation centred on moped-part sculptures is goods, and is art only if every principal element meets the sculpture definition.
Industry: Artistic creation
Personal & Owner Taxation·Germany·Deutscher Steuerberaterverband e.V.·2 weeks ago
Ahead of the 4 November finance-committee hearing, the advisers' association warns the planned 45%/47% top rates endanger legal-form neutrality, and backs keeping the ten-year property-gain window.
Industry: Across industries
Excise & Environmental Taxes·Germany·Rechtsprechung des Bundes·2 weeks ago
Stepped tobacco rates apply from 2027 — cigarettes up to 18.57 cent plus 21.05 percent, vape substitutes to 0.44 Euro/ml by 2030 — with five-week early stamp ordering through 2026.
Industry: Manufacture of tobacco products
Excise & Environmental Taxes·Lithuania·VMI·2 weeks ago
Staff registrations, removals and logins for excise-system users run only through VMI Savitarna, replacing the Mano VMI route.
Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles
Tax Filing, Registration & Penalties·United Kingdom·Revenue Jersey·2 weeks ago
Businesses appealing a GST decision must still pay any GST they do not dispute on time; Revenue Jersey guidance now puts the late-payment surcharge at 10%.
Industry: Across industries
Customs & Trade·European Union·EUR-Lex·2 weeks ago
Varmora Granito Private Limited becomes Varmora Granito Limited under TARIC code A013 at the unchanged 7.3% rate, with continuity back to 14 May 2025 and repayment of any excess duty paid.
Industry: Manufacture of ceramic tiles and flags
Tax Filing, Registration & Penalties·Sweden·Skatteverket·2 weeks ago
Confidentiality now limits disclosure of appointed ombud to the community's authorised representative or someone with their written consent. Requests go through the public-documents form with four items.
Industry: Activities of religious organisations
VAT / GST / Indirect Tax·Finland·Vero·2 weeks ago·2 documents
Storage rooms of 1-30 m2 assigned as walled units for exclusive possession are tax-exempt letting; the operator may opt to tax units used continuously for deductible activity.
Industry: Renting and operating of own or leased real estate
Excise & Environmental Taxes·Estonia·e-MTA·2 weeks ago
EMTA's alcohol table gains the 1 January 2027 column — beer 16.17, strong wine 188.23, other alcohol 23.95 per unit — and drops the 2024 rates.
Industry: Manufacture of beverages
Expenses & Benefits-in-Kind Tax Treatment·Sweden·Skatteverket·2 weeks ago
Employees reimbursed less than the tax-free standard must report what they received and may then deduct the full standard amount at the business-travel item.
Industry: Across industries
Tax Courts & Tribunal Decisions·Sweden·Domstol Rattspraxis·2 weeks ago
A three-year contract paying above the threshold still failed the amount rule because relegation to Superettan would cut pay below it. Employers must keep conditional reduction clauses out of expert-tax contracts.
Industry: Across industries
VAT / GST / Indirect Tax·Sweden·Skatteverket·2 weeks ago·2 documents
Four- and six-month lettings can be taxable room letting after HFD 2026 ref. 3, and the three-month position statement is withdrawn. Agents act in their own name only where bought and sold services are identical.
Industry: Accommodation
Withholding Tax Rules·Germany·Bundeszentralamt für Steuern·2 weeks ago·2 documents
The October 2026 MiKaDiv FB manual bars attachments to XML messages, mandates the "00001" W-IdNr distinguishing feature, and adds return codes RC44, RC45 and RC46 for BEM and message-chain validation.
Industry: Across industries
Excise & Environmental Taxes·Sweden·Skatteverket·2 weeks ago
Propane burned to replicate turbine operating conditions on a test bench is used as heating fuel even though the heat is vented unused. Operators cannot claim the other-purposes fuel exemption for it.
Industry: Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
International Tax / Double Tax Treaties·Finland·Vero·2 weeks ago·3 documents
Finnish residents pay Finnish tax on French rents and French dwelling sales from 1 January 2027 and credit French tax; France joins the hired-worker treaty list on the same date.
Industry: Across industries
Withholding Tax Rules·Germany·Bundeszentralamt für Steuern·2 weeks ago
Shareholder-identity data under § 67d AktG plus § 93c AO supplements form the § 45b Absatz 9 EStG report; missing identifiers use <UNKNOWN> with birth date and postcode mandatory for individuals.
Industry: Across industries
VAT / GST / Indirect Tax·Sweden·Skatteverket·2 weeks ago
Skatteverket follows T-131/26 Europark Estonia: private parking control fees are taxable consideration even where national law calls them sanctions — purpose is irrelevant, the legal relationship decides.
Industry: Service activities incidental to land transportation