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Doing Business Guide in the Baltics.
05.07.2016
Corporate income tax in Estonia is paid by domestic companies – residents, permanent establishments of non-residents that perform economic activity in the country (including branches) and non-residents acting as...
22.10.2015
On 21stof May the Government of Estonia approved several bills for changing the tax laws. Please see below short overview of the relevant changes.
National social insurance tax
With the...
27.04.2015
Taxpayers
Corporate income tax is paid by:
domestic companies – residents;
permanent establishments of non-residents that perform economic activity (including...
02.04.2015
Taking into account that there are different corporate tax rates in European Union member states, corporate income tax is used as a tool to attract...
17.02.2015
Structure
Personal income tax is imposed on income acquired by a natural person, and it includes:
income from employment;
business income (self-employed income);
gains from transfer of...
23.01.2015
Estonia has listed 55 countries that are on so-called black list because of their tax policy. The aim of this list to proof that the person who is involved in business is not located at low tax rate...
15.01.2015
According to the amendments made to the Income Tax Act, which became in force from the 1st of January 2015, all companies and permanent establishments located in Estonia...
06.01.2015
Option plans are good ways to reward employees for successful year or to bind them for the company. In Estonia option plans are taxed as fringe benefits. Fringe benefits are benefits received from the employer for...
09.12.2014
In September Estonian Foreign Minister Mr Urmas Paet signed convention between the Republic of Estonia and the Kingdom of Morocco for the avoidance of double...
30.10.2014
Estonian legislation defines Social (Security) Tax as financial obligation imposed on taxpayers in order to secure revenue for pension insurance and state health insurance. Social tax shall be paid on following:
Wages and other remuneration...
29.10.2014
The Swedish Supreme Administrative Court have asked from European Court of Justice (C-264/14Skatteverket v. David Hedqvist) preliminary ruling on whether...
23.09.2014
It is important to bear in mind that in Estonia in contrast to a number of European countries there is no systematic monthly corporate tax. Instead a resident company shall pay income tax on profits distributed as dividends...
10.09.2014
Personal income tax is imposed on the income of a taxpayer from which deductions pursuant to Estonian tax legislations have been made. The income tax shall be paid by natural persons and by employers who are natural persons...
30.07.2014
Changes regarding deductible VAT
On the 3rd of July the President of the Republic of Estonia declared the amendments to the Estonian Value Added Tax Act (hereinafter the Act). The...
03.06.2014
On 20th of May 2014 the President of the Republic of Estonia Toomas Henrik Ilves proclaimed law (493 UA) for changing the current Value Added Tax Act with adding an annex to the VAT return...
25.03.2014
A resident of one country carrying on business in another other country generally will be subject to that country’s income tax if it has a permanent...
21.11.2013
In addition of being a member of WTO, EU, NATO, EMU and OECD, one of the reasons why Estonia has been successful in having steady economic growth despite the financial crisis - with a favorable expectation for...
13.11.2013
The Estonian Ministry of Finance has been initiated draft Value-Added Tax Act. Planned changes foresee that upon purchase or use under an operational lease for...
11.11.2013
The Estonian Ministry of Finance has initiated draft Income Tax Act and Value-Added Tax Act that will considerably change taxation...
08.10.2013
Because of the free movement of labour, goods and services tax information is needed around the European Union. As European Union does not have a uniform...