Personal & Owner Taxation·Denmark·Domsdatabasen·3 days ago
Højesteret affirmed that transfers from a company, assessed as salary, were not taxable where a final judgment declared them invalid and the amounts were repaid to the bankruptcy estate.
Inheritance, Wealth & Gift Tax·Denmark·Skat.dk·4 days ago
From 1 January 2027 siblings join the closest person circle, so sibling gifts above the tax-free basic amount bear gift tax instead of personal income tax in rubric 20.
E-Invoicing & Digital Tax Reporting Mandates·Norway·Skatteetaten·4 days ago
Skatteetaten now accepts SAF-T Financial and CashRegister test files by email: XML only, no zip, 15MB per file and 10 files per submission — and only synthetic data, or files go unprocessed.
Personal & Owner Taxation·Finland·Vero·4 days ago·2 documents
CSN:024/2025: splitting a kapitaliseringsavtal by amending its terms is no surrender and no exchange, so no taxable income arises; premiums are allocated to the new contracts in proportion to transferred savings.
VAT / GST / Indirect Tax·Finland·Vero·4 days ago
KVL:021/2026 lets dealers treat vehicle sales as VAT-free exports only where a buyer not established in Finland transports the vehicle out of the EU with reliable exit proof; Finland-domiciled buyers are excluded.
VAT / GST / Indirect Tax·Norway·Skatteetaten·4 days ago·2 documents
September's Skatteinfo for practitioners: wage garnishment under old and new rules toward March 2027, margin-scheme VAT on used boats, foreign-assignment OAR duties, and owner-loan double tax at liquidation.
Tax Filing, Registration & Penalties·Norway·Skatteetaten·5 days ago
Residual tax under 100 kroner including interest need not be paid — but if interest lifts it above 100 kroner, it falls due when the invoice arrives. Late-payment interest accrues per day at 12.25%.
Fixed Asset Depreciation — Tax Rules·United Kingdom·Chartered Institute of Taxation·5 days ago
CIOT urges short-term legislation after the Supreme Court held pre-construction surveys fall outside the narrow "on the provision of plant" test in section 11(4).
VAT / GST / Indirect Tax·Norway·Skatteetaten·5 days ago
Skatteklagenemnda (SKNA2 51/2026, 28 Aug 2026) let a bankrupt contractor credit kr 379,173 output VAT on Nov–Dec 2022 invoices in Jan–Feb 2023: filed after 1 Jan 2023 means inside the § 15-9-3 transition.
Corporate & Income Tax·Norway·Lovdata·5 days ago
Regulation 10 September 2026 nr. 1755 rewrites §§ 18-3-33(1) and 18-10-14(1): fixed-price deliveries split across hydro and wind plants once the taxable person or a § 10-4 group company owns the other type.
Real Estate & Property Tax·United Kingdom·GOV.UK·7 days ago
The SDLT1/SD LT3/SDLT4 non-notification page now cites only section 71A(4) for exempt further transactions, dropping the spent Scottish section 72A(4) reference.
Tax Filing, Registration & Penalties·Lithuania·VMI·7 days ago
VMI letter RTD-93 aligns the Article 100 commentary with the XV-309 reform: relief depends on the statutory grounds alone, not on prior payment or collection.
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·7 days ago
Itemised exclusions give way to principle-based bars — criminal investigation, lead cases, complaints, efficiency and litigation benefit — deciding which tax disputes enter ADR.
VAT / GST / Indirect Tax·Sweden·Skatteverket·1 week ago
Bad-faith issuers in a joint tax-evasion arrangement cannot correct wrongly charged VAT by ändringsfaktura, and abuse can equally defeat a VAT exemption.
Customs & Trade·United Kingdom·GOV.UK·1 week ago
The Secretary of State rejected the TRA's recommendation for a definitive anti-subsidy duty on US-origin HVO biodiesel; HMRC import registration ceases the day after the notice.
Tax Filing, Registration & Penalties·Sweden·Skatteverket·1 week ago
Platform operators must ask for and collect every TIN a seller holds, Skatteverket clarifies in its due-diligence guidance for both individuals and entities.
Payroll Tax & Employer Contributions·United Kingdom·GOV.UK·1 week ago
The rewritten guidance removes the ignore-the-Start-Notice exception: deduct from the next payday until HMRC says stop; the borrower pursues refunds via SLC.
Payroll Tax & Employer Contributions·United Kingdom·GOV.UK·1 week ago
CSLM20020 now routes post-year-end over-deduction cases to the Student Loans Company and lets employers correct via the final FPS while the year is still open.
Tax Filing, Registration & Penalties·Norway·Skatteetaten·1 week ago
Skatteetaten will stop creating Dialogporten messages for tax-card orders. Systems using dialogue notifications must change; systems already using polling need no adjustment.