Applicable law allows for both financial and non-financial compensation for implementation of the Rail Baltic project Public debate on the Rail Baltic project has mostly focused on compensation for damage to the owners and other users of immovable property. SORAINEN and CentAR Center for Applied Research have prepared a survey on the issue, available here (in Estonian). […]
Significant recent judgments have created a serious tax risk for certain relationships where “one-man companies” are used to provide services to another company (also known as LLC-ism). In the past few months, the Estonian Supreme Court has handed the Tax and Customs Board three relevant victories and found that service fees paid to a company […]
How to avoid deletion from the VAT register? On 7 May 2015, the Estonian Supreme Court delivered judgment in case No. 3-3-1-17-15, the significance of which lies in laying down preventive guidelines to avoid deletion from the VAT register. In this particular case, the Estonian Tax and Customs Board (ETCB) wanted to delete a company […]
1. Taxation of company cars changes As of 1 December 2014, amendments to the Estonian Value Added Tax Act (VATA) on taxation of vehicles take effect. Instead of the current 100% input VAT rate, entrepreneurs can now deduct only 50% of input VAT on purchase and use of a car under an operational lease as […]
New rule for employee registration before commencing work Taxation Act amendments to create a national register of employees were enacted by the Parliament (Riigikogu) on 26 March 2014. Details of everyone starting work in Estonia must be registered in advance. The amendments are due to enter into force on 1 July 2014 According to an […]
