Withholding Tax Rules·Germany·Bundeszentralamt für Steuern·3 weeks ago
From 7 December 2026, § 50c relief from § 50a withholding tax runs on a new form available only in the new BZSt online.portal; old certificates stay valid but old drafts die with the switch.
Industry: Leasing of intellectual property and similar products, except copyrighted works · Creative, arts and entertainment activities · +1 more · Sports activities and amusement and recreation activities
Excise & Environmental Taxes·United Kingdom·GOV.UK·3 weeks ago·2 documents
HMRC now warns APD and biofuels duty payers that a wrong reference may divert payment to a different tax bill — with a helpdesk email to get it moved.
Industry: Passenger air transport · Wholesale of solid, liquid and gaseous fuels and related products
Customs & Trade·United Kingdom·GOV.UK·3 weeks ago·3 documents
HMRC has launched the new free Trader Support Service for GB-NI goods movements: from 20 October 2026 all new movements go through it, with EORI-based registration and automatic migration for existing users.
Industry: Across industries
Customs & Trade·Finland·Tulli·3 weeks ago·2 documents
From 1 November 2026 non-EU online purchases up to EUR 150 need product identifiers at clearance, and the goods-item definition requires a shared origin country only in certain situations.
Tax Filing, Registration & Penalties·Norway·Skatteetaten·3 weeks ago·28 documents
Reporting guides now require a tilgangspakke or single-service delegation plus a Norwegian fødselsnummer or D-nummer at login; the Altinn-role paragraph to December 2026 and Forretningsfører eiendom are deleted.
Industry: Across industries
Customs & Trade·Finland·Tulli·3 weeks ago
The 13 October 2026 revision attaches the duty-drawback prohibition note to Lebanon, corrects Argentina exporter CUIT to 13 digits and drops the PEM rule-basis marking recommendation.
Industry: Across industries
Real Estate & Property Tax·Germany·Bundesfinanzhof·3 weeks ago
A GmbH paid €1.1m for land worth €480,000; gift tax hit the excess as a hidden distribution. The II Senate holds land transfer tax on the full price still stands — no conflicting assessment, no correction.
Industry: Across industries
Tax Courts & Tribunal Decisions·European Union·EUR-Lex·3 weeks ago
AG Rantos advised that the 2020 extension gives no selective advantage for corporation and trade tax but does for the 7% VAT rate — and would be notifiable new aid if aid at all.
Capital Gains Tax·European Union·EUR-Lex·3 weeks ago
AG Kokott advised that Poland may not tax pre-residence gains or ignore latent losses under Article 45 TFEU, but that a five-year instalment deferral is proportionate.
Inheritance, Wealth & Gift Tax·European Union·EUR-Lex·3 weeks ago
The Court held that Article 13 of Protocol No 7 covers gift tax and that an EIB official who moved from Luxembourg to Germany for personal reasons keeps his Austrian tax domicile.
Tax Courts & Tribunal Decisions·Germany·Bundesfinanzhof·3 weeks ago
A duly summoned witness stayed away over a misunderstanding about her summons; the VI Senate holds that excuses neither the absence nor an undeclared spousal privilege, and keeps the €100 fine.
Crypto & Digital Asset Taxation·Luxembourg·Administration des Contributions Directes·3 weeks ago
The tax administration's CARF page now links a user manual for reporting crypto-asset service providers and the electronic declaration schema, enabling preparation of the first filings covering 2026.
Industry: Financial and insurance activities
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago
General Court T-773/25 (F GmbH): a middleman that invoiced without the reverse-charge wording cannot trigger triangular simplification years later — no retroactive fix, and no prospective one either.
Industry: Across industries
Corporate & Income Tax·Finland·Vero·3 weeks ago
The government proposes letting operators of long-term critical infrastructure projects deduct net interest disallowed under current limits, applying first in 2027 taxation with 2026 interest carried in.
Industry: Across industries
Customs & Trade·Finland·Tulli·3 weeks ago
A 2-euro-per-item Union handling fee hits every non-EU distance-sale consignment from 1 November 2026: non-refundable, in the VAT base, with Y126 on each declaration item.
Industry: Across industries
VAT / GST / Indirect Tax·Finland·Vero·3 weeks ago
KVL:029/2026 treats a year-round lake-swim venue with sauna and lanes as one supply with sports access principal; 13.5% rate for 23.9.2026–31.12.2027.
Industry: Operation of sports facilities
Customs & Trade·Finland·Tulli·3 weeks ago
The Commission is reviewing whether the anti-dumping duty on Chinese wire rod stays at its current level; affected firms can request a hearing within the C/2026/5244 deadlines.
Industry: Manufacture of basic iron and steel and of ferro-alloys
VAT / GST / Indirect Tax·European Union·EUR-Lex·3 weeks ago
The General Court held that Germany may not defer a watch reseller's good faith about the VAT margin scheme to a separate equity procedure where that makes the right excessively difficult to exercise.
Industry: Across industries
Customs & Trade·Finland·Tulli·3 weeks ago
The Commission is reviewing whether the anti-dumping duty on Chinese aluminium flat-rolled products stays at its current level; affected firms can request a hearing within the C/2026/5183 deadlines.
Industry: Manufacture of basic metals