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Employee Share Option Card 2025
“Employee Share Option Card” provides an overview of the tax implications associated with employee share options across the Baltic States — Estonia, Latvia, and Lithuania. It outlines the tax incentives and potential risks related to these options, serving as a guide for employers and employees considering or managing share option schemes in these countries. Available […]
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Taxes in a Nutshell 2025
“Taxes in a Nutshell 2025” offers a concise overview of the main corporate tax principles across Estonia, Latvia, and Lithuania. This annual publication serves as a valuable resource for businesses, tax professionals, and investors operating or considering ventures in the Baltic region, providing them with up-to-date tax information essential for informed decision-making. Available here: Taxes […]
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Transfer Pricing Card 2025
The Transfer Pricing Card 2025 provides a comparison of the main transfer pricing regulations across the Baltic States—Estonia, Latvia, and Lithuania. It covers key aspects such as related party definitions, documentation requirements and thresholds, accepted transfer pricing methods, and applicable penalties for non-compliance. This resource is essential for businesses operating in the region to ensure […]
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The main changes to the Estonian tax system from 2025
Estonia is in the midst of tax reforms. Hence, it is good to know what will change from 2025 and how it might affect your actions in Estonia. Changes that have already been passed into law but are yet to come into force A) Income tax The income tax rate will increase from 20% to […]
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Defence tax – the plan to introduce a new 2% profit tax
The Estonian Government is planning to introduce a 2% annual income tax for natural persons and companies, payable in quarterly payments and all wrapped in a nice package as the “defence tax”. Besides the cost of the tax, it might cause cash flow and solvency issues for many people and companies. Therefore, as the first […]