Estonian tax changes 2009

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Tax Alert, December 2009

  • TAX LEGISLATION

The Estonian Parliament adopted amendments to the Income Tax Act

The amendments to the VAT Act

Unemployment insurance contribution rates will not change from 2010

The Estonian Parliament approved the increase of the excise tax rate

Tax exempt private car compensation is extended to Supervisory Board Members

 

  • CASE LAW

Case No 3-2-1-122-09: It is possible to rehabilitate tax arrears

Case No 3-3-1-73-09: Specification of the concept of fringe benefits

Case no 3-3-1-75-09: Liability decision to a board member

Case No 3-3-1-67-09: Employment relationship or a sole proprietor

 

  • APPLICATION OF EC LAW

The District Court ruled that the withholding of the income tax on dividend is a violation to the Treaty Establishing the European Community

PDF 104 KB

 

Tax Alert, November 2009:

  • TAX LEGISLATION. 

Deductibility of study loan interest and trade union membership fees abolished

Further planned amendments in the Income Tax Act 

  • CASE LAW. 

The Estonian Supreme Court elaborates the basis for implementing the substance over form principle (known as the "Hansapank case") 

  • APPLICATION OF EC LAW. 

The European Commission refers Estonia to the Court of Justice over its discriminatory taxation of non-residents' pensions

European Commission has initiated an infringement procedure against Estonia in respect of real estate income received by non-resident contractual funds

Ministry of Finance proposes to amend legislation to end discrimination of foreign charities

Ministry of Finance proposes to introduce new interpretation in respect of exit tax provisions on permanent establishments 

  • OTHER AMENDMENTS. 

Implementation of the Directive on the exercise of certain rights of shareholders

PDF 233 KB

 

Tax Alert, October 2009

  • Double tax treaty concluded between Estonia and Republic of Korea
  • Double tax treaty concluded between Estonia and Serbia
  • Planned amendments to the Income Tax Act
  • Planned amendments to the Excise Tax Act

PDF 140 KB

 

Tax Alert, September 2009

  • Tax Treaty between Estonia and Macedonia entered into force
  • The draft law providing implementation rules for a rapid increase of the VAT rate was passed
  • Planned amendments to the Income Tax Act
  • Planned amendments to the Land Tax Act

PDF 218 KB

Tax Alert, August 2009

  • Double tax treaty concluded between Estonia and Israel
  • Legal chancellor questions the constitutionality of the VAT rate increase
  • Draft law providing the implementation rules for the rapid VAT rate increase

PDF 141 KB

 

Tax Alert, July 2009

  • Unemployment insurance contributions increased once again

PDF 72 KB

 

Tax Alert, July 2009

  • VAT rate is increased to 20%
  • Increase of excise
  • Changes in compensating business trips
  • The amendments to the Land Tax Act
  • A new draft limits the scope of persons eligible for income tax incentives

PDF 133 KB

 

Tax Alert, June 2009

  • The Estonian Supreme Court elaborates the basis for implementing the substance over form principle (known as the “Sylvester case“)

PDF 263 KB

 

Tax Alert, June 2009

  • Court disagreed with reclassification of dividends to employment income

PDF 164 KB

 

Tax Alert, May 2009

  • Increase of unemployment insurance contributions
  • Suspension of contributions to compulsory accumulative pension scheme
  • New Gambling Tax Act adopted
  • Double tax treaty concluded between Estonia and Isle of Man
  • Double tax treaty concluded between Estonia and Macedonia
  • Double tax treaty between Estonia and the Netherlands amended

PDF 131 KB

 

Tax Alert, April 2009

  • The minimum rate of loan interest is decreased
  • Per diem for domestic business trip
  • The tax authorities are investigating transactions related to capital reductions
  • The summaries of binding rulings have been made public
  • Unemployment insurance limits may increase to maximum rates as of 1 July 2009

PDF 195 KB

 

Tax Alert, March 2009

  • The Supreme Court explains the fringe benefit taxation of use of employer’s vehicle

PDF 124 KB

 

Tax Alert, January 2009

  • The compensation rate for use of private car is increased

PDF 125 KB

 

Tax Alert, December 2008
Estonian tax changes 2009 vol 2

  • The private use of passenger cars
  • Dwelling maintenance services
  • References on VAT invoices
  • Taxable value
  • VAT grouping
  • ECJ case law
  • Miscellaneous

PDF 88 KB

 

Tax Alert, November 2008
Estonian tax changes 2009

  • Corporate taxation
  • Personal income tax
  • Value-added taxation

PDF 71 KB