TaxSwedenSkatteverket1 month ago
Upsales spin-off: Skatteverket allocates acquisition cost 91/9
The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.
Friday, 18 September 2026
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TaxSwedenSkatteverket1 month ago
The agency’s 2026 assessment assigns 91% of the original cost to Upsales and 9% to Aira, subject to the stated conditions for tax-free distribution.
TaxDenmarkSkat.dk1 month ago
Skattestyrelsen will reopen relevant refusals under its former three-year practice. It expects reopening by the end of 2026; the notice sets conditions for the cases covered.
Public Sector & EconomySwedenRegeringskansliets rättsdatabaser1 month ago
Förordning (2022:107), as amended by förordning (2026:1256), lets Statens energimyndighet fund charging and hydrogen refuelling for heavy transport under open-access criteria and exclusions.
TaxUnited KingdomCase Law1 month ago
The tribunal treated short tenancies as integral to development preparations and weighed the ending of a legacy investment lease when assessing trading-company status.
TaxSwedenSkatteverket1 month ago
Skatteverket reports that an appellate court applied the Spain treaty’s pension article to profit-sharing payments. The agency disagrees and has appealed.
TaxSwedenSkatteverket1 month ago
Skatteverket’s August update records the increase in the statutory minimum for aggravated tax crime from six months to one year, effective from 1 August 2026.
Accounting & ReportingFinlandSuomen Tilintarkastajat ry1 month ago
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
TaxUnited KingdomGOV.UK1 month ago
The 17 August changes remove eight Australian schemes and add 12, alongside an Isle of Man addition; scheme administrators should check the list again before transferring.
TaxFinlandVero1 month ago2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Accounting & ReportingSwedenFAR1 month ago2 documents
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
TaxSwedenSkatteverket1 month ago
SKV A 2026:4 covers value-area indications, valuation tables and assessment principles for the 2027 general assessment of small-house units.
Payroll & LabourNorwaySkatteetaten1 month ago
The revised guidance removes the old Altinn filing route from its description of system submissions.
TaxUnited KingdomGOV.UK1 month ago
Companies must disclose the incorrect SME R&D claim through the disclosure service and send any RDEC claim for the same period to HMRC’s late-claims mailbox for consideration.
Financial Sector & MarketsLithuaniaLietuvos auditorių rūmai1 month ago14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
TaxLatviaValsts ieņēmumu dienests1 month ago
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
Legal & CorporateFinlandPatentti- ja rekisterihallitus1 month ago
Annual verification still starts in 2027 under PRH guidance. The €300 penalty, or €600 for public limited and European companies, concerns failure to verify after a reminder.
Payroll & LabourNorwayNAV.no1 month ago2 documents
The revised guidance expressly covers the start of pregnancy benefits as well as parental benefits.
Legal & CorporateFinlandPatentti- ja rekisterihallitus1 month ago
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a full demerger must still be filed within two months of approval.
TaxUnited KingdomGOV.UK1 month ago
A £1,000 payment inclusive of VAT is split into £833.33 fees and £166.67 VAT; the separate £1,000-plus-VAT example is unchanged.
TaxUnited KingdomGOV.UK1 month ago
ISA managers must file even when no tax is due; missing the annual return can stop interim repayments and trigger recovery of earlier payments.