E-Invoicing & Digital Tax Reporting Mandates·Norway·Lovdata·3 weeks ago
Platform reports must now include every residence jurisdiction of each seller, collected and verified under § 7-11-4; the letting object is renamed "utleieenhet" throughout.
Global Minimum Tax & BEPS·Sweden·Riksdagen·3 weeks ago
Bill 2026/27:4 would add approved-parallel-system safe harbours, a substance-based incentive rule and a one-year-longer transitional safe harbour, in force 1 January 2027.
Industry: Across industries
International Tax / Double Tax Treaties·Germany·Bundeszentralamt für Steuern·3 weeks ago·3 documents
FATCA Newsletter 08/2026 lets institutions file nil reports via the portal form and announces a new Verarbeitungsprotokoll XSD dated 7 October 2026, valid from December 2026, with four matching examples.
Industry: Financial and insurance activities
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago
New guidance: a municipality that procures personal assistance itself may claim schablon compensation for exempt social care or input-VAT compensation under 2 § LEMK for taxable staff hire.
Industry: Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security
VAT / GST / Indirect Tax·Sweden·Skatteverket·3 weeks ago
HFD 2023 ref. 35: a dating app whose SEK 100 minimum partly reaches a charity still has the full minimum as its VAT base; only voluntary top-ups fall outside.
Industry: Across industries
Inheritance, Wealth & Gift Tax·Germany·Bundessteuerberaterkammer·3 weeks ago·2 documents
The Satzungsversammlung adapted both professional orders to the Ninth Amendment Act: § 11(3)-(4) BOStB go on 1 January 2027; references track the renumbered StBerG.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Customs & Trade·Denmark·Toldstyrelsen·4 weeks ago
Goods traded between the EU and Armenia qualify for reduced duty and tariff quotas from 10 October 2026 under an interim deal running to 11 October 2028; invoice declaration or EUR.1 proves origin.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·France·Légifrance·4 weeks ago
CITEOS Eure-et-Loir staff transferred in April 2026 move onto Garczynski pay, hours, on-call and benefits terms from 1 January 2027, replacing all prior CITEOS agreements.
Personal & Owner Taxation·United Kingdom·GOV.UK·4 weeks ago
Low earners in net pay pension schemes who missed tax relief get an automatic annual top-up from the 2024-25 tax year under section 193A Finance Act 2004 — no claim needed, HMRC makes contact.
International Tax / Double Tax Treaties·United Kingdom·Isle of Man Government·4 weeks ago
Exchange-of-information requests under the France–Isle of Man TIEA track the former wealth tax only up to 31 December 2017; for periods from 1 January 2018 they track the wealth tax on real estate.
Personal & Owner Taxation·United Kingdom·Revenue Jersey·4 weeks ago·2 documents
Revenue Jersey has reopened active election of PYB 2019 payment options — lump sum by 30 October 2026, pay on retirement, or a 17-year plan to 2043 — via a new online service or paper form.
Expenses & Benefits-in-Kind Tax Treatment·France·Légifrance·4 weeks ago
Adopted 27 July 2026, the accord pays cyclists €42.05 a month from 1 January 2026 retroactively: all staff with three months' seniority, paid each December within the €900 yearly tax-free ceiling.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·France·Légifrance·4 weeks ago
Signed 30 June 2026 with the CFDT, the text funds bicycles and carpooling up to €600 per employee per year from 1 October 2026: 50% purchase aid, safety and maintenance budgets, €100–€400 carpool scales.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·4 weeks ago
New customs FAQ of 9 October 2026: a fixed fee per item on all non-EU B2C parcels from 1 November 2026, paid per declaration or monthly with deferment plus guarantee.
Industry: Across industries
Excise & Environmental Taxes·France·Légifrance·4 weeks ago·2 documents
Decree and order of 8 October 2026 build the CIBS regulatory articles for the capacity-cost tax; for winter 2026–2027 only grid managers owe the first €124.9m acompte, invoiced by 10 October.
Industry: Distribution of electricity · Transmission of electricity · +1 more · Trade of electricity
Expenses & Benefits-in-Kind Tax Treatment·France·Service Public·4 weeks ago
Employer fuel allowance exempt up to €1,000 per employee for payments through 31 December 2026, and combinable with transport-pass funding — decree still pending, BOSS tolerates early application.
Industry: Across industries
Personal & Owner Taxation·France·Légifrance·4 weeks ago
Cyclife France lets non-cadre staff on normal hours sell back up to 3 JRTT days from 2026 at 25% premium, requested via IPWeb between 25 September and 2 December.
Industry: Across industries
Personal & Owner Taxation·United Kingdom·Revenue Jersey·4 weeks ago
Revenue Jersey's guidance invites eligible couples to elect for joint filing by 31 October 2026, but the statute requires receipt by 30 September in the year of assessment — treat the earlier date as operative.
Customs & Trade·Finland·Tulli·4 weeks ago
Replacement export declarations for goods that already left Finland must now use location code FI002000 (Tulliselvityskeskus) instead of FI002002.
Industry: Across industries