Customs & Trade·Denmark·Toldstyrelsen·2 weeks ago·2 documents
Webshops pay in principle but pass it to consumers at checkout or via the carrier; the fee is non-refundable and applies regardless of goods value.
Industry: Across industries
International Tax / Double Tax Treaties·Luxembourg·Legilux·2 weeks ago
The 3 July 2025 Protocol entered into force on 6 July 2026 and applies to tax years from 1 January 2027, replacing Article 27 on exchange of information.
Industry: Across industries
Tax Filing, Registration & Penalties·Denmark·Skat.dk·2 weeks ago
Companies can now report liquidation proceeds one recipient at a time via Enkeltindberetning — unless the shares are listed or someone else paid out — while file transfer keeps the txt requirement.
Industry: Across industries
International Tax / Double Tax Treaties·Luxembourg·Legilux·2 weeks ago
The 4 May 2023 Protocol entered into force on 14 April 2026 and applies to tax years from 1 January 2027, replacing Article 27 on exchange of information.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·2 weeks ago
MitID administrators assign the new CBAM-klarerer, informationsansvarlig, læseadgang role in TastSelv Erhverv; it sees import data and embedded emissions without editing rights.
Customs & Trade·Denmark·Toldstyrelsen·2 weeks ago
Import declarations need a unit-and-qualifier element, correction workarounds change, and a 24 October DMS update rejects faulty declarations and is expected to fix ten known issues.
Industry: Across industries
VAT / GST / Indirect Tax·United Kingdom·GOV.UK·2 weeks ago·2 documents
Office holders must account for VAT via the online form with prescribed deregistration answers and upload; trustees must tell the Enforcement and Insolvency Service.
Industry: Across industries
VAT / GST / Indirect Tax·Denmark·Toldstyrelsen·2 weeks ago
The EU handling fee on non-EU e-commerce goods must be included in the VAT base — a definite yes replacing the earlier undecided answer — with declarations accepted from 1 November 2026.
Industry: Across industries
Inheritance, Wealth & Gift Tax·Finland·Digi- ja väestötietovirasto (DVV)·2 weeks ago·2 documents
For deaths after the reform takes effect, banks and insurers use a printable OmaVero certificate drawn from the new estate shareholder register instead of a family report; older estates stay on sukuselvitys.
Industry: Across industries
International Tax / Double Tax Treaties·Luxembourg·Legilux·2 weeks ago
The 14 May 2025 Avenant entered into force on 16 September 2026 and applies to tax years from 1 January 2027, removing the automatic end of the mutual agreement procedure.
Industry: Across industries
Customs & Trade·Denmark·Toldstyrelsen·2 weeks ago
Security documents for single guarantees issued from 1 November 2026 cover Montenegro and Moldova; earlier TC32 papers cannot be used for those destinations.
Industry: Other transportation support activities
Personal & Owner Taxation·Denmark·Skat.dk·2 weeks ago
The 2027 pensioner green check stays at DKK 875 with the 7.5% taper now off mellemskattegrundlaget above DKK 512,700; the DKK 280 supplement and DKK 240 per-child amounts are unchanged at higher income limits.
Tax Filing, Registration & Penalties·Lithuania·VMI·2 weeks ago·3 documents
VMI Order No. VA-69 removes the bar on late or corrected investment-account declarations for 2025 onwards and adds financial-instrument sale and interest reporting for 2026 onwards.
Customs & Trade·Estonia·e-MTA·2 weeks ago
Gaps over 1,000 kg or €1,000 no longer force an amendment filing; customs decides under UCC Article 173. Unexported goods need an instant alert, and T2 transit opens for common-transit destinations.
Industry: Across industries
Payroll Tax & Employer Contributions·France·Légifrance·2 weeks ago
Undesignated apprenticeship-tax balances keep the 40% regional / 60% national split; the 2 October 2026 order replaces the regional shortage-occupation lists steering the national share.
Industry: Education
International Tax / Double Tax Treaties·European Union·EUR-Lex·2 weeks ago
In Case C-497/25 the Advocate General reads Article 2(1)(c) as requiring actually levied double tax, so Latvia could refuse an Advisory Commission under Article 16(7) where the Netherlands exempted the gain.
Industry: Across industries
Excise & Environmental Taxes·France·Légifrance·2 weeks ago
Horse-bet operators and drinks first-deliverers now declare under CIBS rules, with fiscal representation for non-established drinks liable persons; the protected-areas sea-passenger tax bears the 2.5% State levy.
Industry: Gambling and betting activities · Sea and coastal passenger water transport · +1 more · Manufacture of beverages
VAT / GST / Indirect Tax·Sweden·Skatteverket·2 weeks ago
Skatteverket has updated its cross-border VAT guidance: streamed cultural and educational activities are supplied where the buyer resides, not where the teacher performs, under 6 kap. 47 § ML.
Industry: Across industries
Tax Filing, Registration & Penalties·United Kingdom·GOV.UK·2 weeks ago·3 documents
Privilege still blocks HMRC compulsion, but new declaration routes let lawyers prove they are not enablers and resist public naming without disclosing privileged advice.
Industry: Legal activities