Accounting & Reporting·Norway·Finanstilsynet·2 weeks ago
ESMA has published common enforcement priorities for listed companies' 2026 annual reports, covering financial and sustainability reporting.
Industry: Legal and accounting activities
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
Financial Sector & Markets·Sweden·Svenskforfattningssamling·2 weeks ago
From 15 January 2027, temporarily managed premium-pension funds qualify only for Riksgäldskontoret accounts, skuldförbindelser utfärdade av staten and säkerställda obligationer; state-guaranteed bank debt is out.
Tax·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
Tax·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·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
Payroll & Labour·United Kingdom·Advisory, Conciliation and Arbitration Service·2 weeks ago·3 documents
From January 2027 dismissing then rehiring on worse terms will in most cases be automatically unfair under the Employment Rights Act 2025; the exact date is still to be confirmed.
Industry: Across industries
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and six-month lettings can be taxable room letting after HFD 2026 ref. 3, and the three-month position statement is withdrawn.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
Financial Sector & Markets·Norway·Finanstilsynet·2 weeks ago
Finanstilsynet extends the HTT deadline to 45 days for OMF-foretak from the third quarter, aligning with the Covered Bond Label Foundation.
Industry: Financial service activities, except insurance and pension funding
Tax·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
Tax·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
Payroll & Labour·Denmark·Kollektive overenskomster·2 weeks ago
The OK26 agreement sets 6-month norms in daycare and annual 1,924-hour norms in schools, overtime at +50%, plus colony and evening supplements; it applies from 1 January 2027.
Industry: Child day-care activities · Education
Tax·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
Payroll & Labour·United Kingdom·Jersey Law·2 weeks ago
From 19 October 2026, long-term incapacity allowance awarded on a new assessment brings open-ended exception and credits; earlier awards keep Schedule 3 month limits.
Industry: Across industries
Tax·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
Legal & Corporate·Hong Kong SAR China·Judiciary Legal Reference System (LEGALREF)·2 weeks ago
The court rejected the argument that a fully secured creditor can never issue a statutory demand, and held a later bankruptcy would neither strand the appeal nor force the debtor's companies into liquidation.
Industry: Across industries
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
Tax·Sweden·Skatteverket·2 weeks ago
Panama and Vietnam leave the EU non-cooperative list, so deductible payments to recipients there no longer trigger DAC 6 reporting under hallmark 19 § 2 b RAL.
Industry: Across industries
Tax·Sweden·Skatteverket·2 weeks ago
Skatteverket's property page for non-residents now states the samordningsnummer identity check may in exceptional cases be done at a passport authority such as a Swedish embassy.
Industry: Real estate activities