Cross-border tax reporting obligations for financial institutions, platform operators, and crypto-asset service providers. This section covers FATCA, the OECD Common Reporting Standard (CRS), DAC6 mandatory disclosure rules for cross-border arrangements, DAC7 platform operator reporting, and CARF – the new global crypto-asset reporting framework taking effect across implementing jurisdictions. Each guide explains who reports, what data fields are required, filing windows, and the practical pitfalls (missing TINs, indicia, due diligence gaps) that trigger competent authority follow-up. Articles target compliance teams, fund administrators, and crypto firms preparing first-year reports. Start with the FATCA practical guide or the CRS guide for the AEOI fundamentals.
The European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) has issued a version of its EUR 3 customs duty guidance dated 5 October 2026, and the title now names a second charge: the Union handling fee. Since 1 July 2026, Article 2 of Council Regulation (EU) 2026/382 has imposed a temporary EUR 3…
Every February, HMRC issues Bank and Building Society Interest (BBSI) notices under Schedule 23 to the Finance Act 2011, and each one requires a BBSI return: the interest a bank or building society paid or credited during the UK tax year to reportable persons with UK addresses. HMRC’s published returns cycle runs the reported year…
On 30 September 2026 the European Commission’s Directorate-General for Taxation and Customs Union published its assessment of the CBAM de minimis threshold under Article 2a(3) of Regulation (EU) 2023/956. For the twelve months from 1 April 2025 to 31 March 2026, the assessment indicates that the 50-tonne single mass-based threshold would exempt 0.87% of the…
Skattestyrelsen published version 1 of the Skat Årsbrev 2026 on 29 June 2026. The annual letter lists the changes and clarifications that reporting entities must build into their eKapital reports on interest, securities and pension contributions for year-end 2026 (Årsultimo 2026) and for the ongoing and quarterly reporting that follows in 2027. Most of the…
Modelo 196 reporting in Spain has run monthly since the January 2026 reference month. Orden HAC/747/2025 of 27 June 2025, issued by the Ministry of Finance and published in the Boletín Oficial del Estado (BOE) on 15 July 2025, approved a new Modelo 196, whose title opens with “Declaración informativa mensual de cuentas en toda…
On 30 September 2026 Skattestyrelsen published the Indberetningsvejledning om Udlån årsultimo 2026 (S nr. 113), the guide that governs loan reporting to Skat for calendar year 2026. Section 13 of the Danish Tax Reporting Act (skatteindberetningsloven) requires businesses within the Act’s territorial scope that grant or intermediate loans in the course of their business to…
Skattestyrelsen published the Indberetningsvejledning om Indlån 2026 (S nr. 116) on 30 September 2026, the guide that sets out how deposit reporting to Skat works for calendar year 2026. Under section 12 of the Danish Tax Reporting Act (skatteindberetningsloven), banks, lawyers and others within the Act’s territorial scope that receive or intermediate deposits are subject…
Skattestyrelsen’s current DAC7 reporting materials set out the filing mechanics described below. The statutory requirements remain based on skatteindberetningsloven section 43 and executive order no. 1253 of 6 September 2022, as amended. DAC7 reporting in Denmark covers platform operators whose sellers rent out property or means of transport, sell goods or provide personal services. The…
Skattestyrelsen’s current reporting guide sets out the operational rules for cooperative capital distributions, including corrections to earlier years. The duty behind it is section 30 of skatteindberetningsloven, the Danish Tax Reporting Act: a cooperative association covered by section 1(1)(3) of selskabsskatteloven that distributes capital fund assets to current or former members reports those distributions to…
On 25 May 2026 Poland’s Ministry of Finance published a question-and-answer page on the Act of 6 November 2024 on top-up taxation of constituent entities of international and domestic groups (Dz.U. 2024 poz. 1685, amended by Dz.U. 2026 poz. 347), the statute behind the Poland GloBE top-up tax. The ministry says the answers were prepared…