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Board member fee vs employment income for e-Residents: what EMTA actually says

Board Member Fee vs Employment Income for E-Residents: What EMTA Actually Says | 1Office Estonia Tax Intelligence Estonia October 2026  ·  1Office Estonia Key Points · 2 minute read Employment income paid to an e-resident for work performed outside Estonia is not subject to Estonian income tax. This is correct and undisputed. Management board member…

Swedish constituent entity Pillar 2, Skatteverket tilläggsskatt registration

Pillar 2 in Sweden: what your Swedish subsidiary or branch must do

Pillar 2 in Sweden: What a Large Group’s Swedish Subsidiary or Branch Actually Needs to Do | 1Office Sweden Tax Sweden Pillar 2 October 2026  ·  1Office Sweden Key Points · 5 minute read Pillar 2 scope is determined by the group’s consolidated revenue, not the Swedish entity’s own turnover. A Swedish subsidiary with minimal…

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Finland’s data centre subcontractor compliance gap: What foreign companies in the build-out supply chain are getting wrong

Market Intelligence Finland September 2026 · 1Office Finland Key Points · 2 minute read Finland’s data centre pipeline is 10x to 15x its current live supply. The build-out creates a supply chain of foreign subcontractors, most of whom have Finnish compliance obligations they have not assessed. Under Verohallinto’s official guidance, each subcontractor’s VAT position in…

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Lithuanian daily allowance rules change from 1 October 2026: what every UAB employer needs to know

Employer Obligations Lithuania September 2026 · 1Office Lithuania Key Points · 2 minute read From 1 October 2026, no daily allowance is payable for one-day domestic business trips in Lithuania. Only documented expense reimbursement applies. First or last trip days lasting under 4 hours now carry only a 20% daily allowance rate, down from the…

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Accounting services in Estonia 2026: what an Estonian OÜ needs, every deadline, and how to choose an Estonian accounting firm

Accounting Intelligence Estonia September 2026 · 1Office Estonia Key Points · 2 minute read Every Estonian OÜ must file an annual report by 30 June each year, regardless of activity. There is no exemption for dormant or inactive companies. Estonia does not tax retained profits. Corporate income tax applies only when profits are distributed, at…

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Xero, AI, and the accountant question: What is actually changing and what is not

Accounting Intelligence UK September 2026 · 1Office UK Xero built its reputation as the accountant’s platform. The software is designed around the accounting firm workflow: the practice manages the client’s data, the client sees what the practice allows them to see, and the accountant is the intermediary. In 2025 and 2026, that framing has been…

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VAT and tax registration in Finland for a foreign company 2026

Market Intelligence Finland September 2026 · 1Office Finland Key Points · 2 minute read Finland’s data centre pipeline is EUR 12 billion. International companies entering Finland for construction, installation, or operational work face Finnish VAT and tax registration obligations most of their finance teams do not anticipate. Construction and installation projects in Finland lasting longer…