Special tax rules for crossborder workers

Estonian Tax and Customs Board has published on their website a guidance on special income tax rules (in Estonian only: https://www.emta.ee/et/ariklient/tulu-kulu-kaive-kasum/muudatused/eesti-residentide-valisriigist-saadud-tootasu-ja) which are applied in Estonia during emergency situation caused …

Undeclared equity contributions

The Tax and Customs Board has published on its website an explanation (only in Estonian language: https://www.emta.ee/et/ariklient/tulu-kulu-kaive-kasum/muudatused/maksudeklaratsiooni-andmete-parandamisele-laieneb) to the decision of the Estonian Supreme Court 3-18-989 from 12 May 2020, …

Reduced VAT rate for e-publications

In addition to printed publications, from 1 May 2020 Estonia applies reduced 9% VAT rate also to publications issued on other physical mediums and to e-publications. The purpose of the …

What is remote authentication

What is remote authentication and how does it make things easier in these times of restrictions. In connection with the amendment of acts, the Estonian Chamber of Notaries has developed …

We are implementing remote work

Dear client! According to the World Health Organization (WHO) SARS-CoV-2 virus (causing Covid-19 disease) is now officially a global pandemic. The virus has also reached Estonia. To protect our employees, …

Hybrid mismatches

From 1 January 2020, the Estonian income tax legislation includes the new chapter 102, with which Estonia introduces tax measures to tackle with hybrid mismatches as required in the EU …

Taxation of Gifts

In Estonia, when companies are providing gifts to their business partners, companies must in most cases fulfil tax obligations, which must be treated properly in their monthly corporate tax and …

Changes in the taxation of dividends

• From 1 January 2019, Estonia applies new reduced 14% corporate tax on regular dividends and other profit distributions (regardless whether the decision on dividend distribution has been made in …

Simplified taxation of business income

• Under the Simplified Business Taxation Act, the individual micro-entrepreneur who is not active in the same business as a registered individual engaged in business (in Estonian: FIE), is entitled …

Changes to VAT in 2019

The Estonian Parliament adopted on 14 November 2018 changes to the VAT Act, which will prescribe the VAT treatment of vouchers (i.e. gift cards), simplify the requirements for declaring the …