Payroll & Labour·Germany·Deutsche Rentenversicherung·1 month ago
All 2027 thresholds rise on 4.38% 2025 wage growth, with health insurance limits up an extra €300 a month. The ordinance still needs cabinet and Bundesrat approval.
Industry: Across industries
Tax·Germany·Bundesfinanzhof·1 month ago
Fair-value merger balance sheets recognise self-created goodwill — floored at zero by the substance value — but must include tax-barred liability provisions.
Industry: Across industries
Tax·United Kingdom·GOV.UK·1 month ago
CHIEF is closed for full import declarations but remains open for discharging outstanding inward-processing goods declared through CHIEF, with online and postal routes now set out for both authorisation types.
Industry: Across industries
Payroll & Labour·European Union·EUR-Lex·1 month ago
Article 8(1) of Directive 91/533 protects only directive-conferred information rights, not pay, pension or contribution rights under the employment relationship.
Industry: Across industries
Tax·Finland·Vero·1 month ago
The 2026 farm energy-tax refund round carries per-unit rates that include the additional refund; farmers claim by 1 March 2027.
Industry: Crop and animal production, hunting and related service activities · Fishing and aquaculture
IT, Cybersecurity & Data·Estonia·Finantsinspektsioon·1 month ago
Finantsinspektsioon's recommended TIBER-EE guide in force since 15 September 2026 sets the national playbook for DORA threat-led penetration testing, with voluntary use subject to prior coordination.
Industry: Financial and insurance activities
Tax·Germany·Bundesfinanzhof·1 month ago·2 documents
A market-development grant to a foreign affiliate is business-motivated where it buys higher licence income — no withdrawal, no § 1 AStG correction; capitalise over 15 years.
Industry: Across industries
Tax·Finland·Tulli·1 month ago
Carrey Intelligent Manufacturing (Jiashan) joins the cooperating non-sampled list with TARIC code 88FN and a 39.6% duty under Regulation (EU) 2026/2089, in force 22 September 2026.
Industry: Manufacture of fasteners and screw machine products
Tax·Germany·Bundesfinanzhof·1 month ago
The €200,000 IAB ceiling is tested on tax profit after off-balance-sheet corrections — added-back trade tax can push a business over it.
Industry: Across industries
Tax·United Kingdom·GOV.UK·1 month ago
Notice to Traders 78/26 opens poultrymeat licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and additional documentation.
Industry: Wholesale of meat and meat products
Tax·United Kingdom·GOV.UK·1 month ago
Notice to Traders 72/26 opens rice licence applications from 1 October to 5pm on 7 October 2026; applicants bear responsibility for the application and supporting documentation.
Industry: Wholesale of other food, including fish, crustaceans and molluscs
Tax·Finland·Tulli·1 month ago
The Commission has opened an anti-dumping investigation into Chinese acetylsalicylic acid; concerned parties may request a hearing and imports face early registration.
Industry: Manufacture of chemicals and chemical products
Tax·United Kingdom·GOV.UK·1 month ago
Notice to Traders 76/26 opens licence applications for Tunisian olive oil from 1 October to 5pm on 7 October 2026; applicants bear responsibility for correctness at submission.
Industry: Wholesale of dairy products, eggs and edible oils and fats
Tax·United Kingdom·GOV.UK·1 month ago
CG17570 now details the two-year claim window, informal claims, no-cost assets and transferee claims for computing indexation by reference to 31 March 1982 market value.
Industry: Across industries
Tax·Finland·Tulli·1 month ago
The Commission has opened an anti-dumping investigation into PVC from China, Korea, Mexico and Taiwan; concerned parties may request a hearing and imports face early registration.
Industry: Wholesale of chemical products
Tax·Finland·KILA·1 month ago·2 documents
The small/micro simplification covers MVL maxima too, but only where the depreciation still writes the asset off over its useful life as KPL 5:5 requires.
Industry: Crop and animal production, hunting and related service activities
Tax·Finland·Vero·1 month ago
Developer notice 04/2026 sets 2027 prepayment direct-transfer deadlines, a 14–15 November API outage, and a Danske-to-OP account change effective 1 December 2026.
Industry: Across industries
Payroll & Labour·Lithuania·Liteko·1 month ago
The agency kept full employer safety duties for a worker posted to Germany; the host's breaches do not erase them.
Industry: Temporary employment agency activities
Accounting & Reporting·Finland·KILA·1 month ago·2 documents
Without accounting depreciation there is no book-tax gap to recognise; the book-linkage of tax depreciation is no basis for departing from the fair value model.
Industry: Renting and operating of own or leased real estate