Choosing the Estonian CIT and the delayed signing of the financial statement – Ministry of Finance softens its approach

Choosing the Estonian CIT and the delayed signing of the financial statement – Ministry of Finance softens its approach

Corporate tax, Trochę o CIT

Change of taxation form to Estonian CIT A company may opt for Estonian CIT taxation during the tax year, provided that it closes its accounting books and prepares financial statements in accordance with the Accounting Act on the last day of the month preceding the first month of lump-sum taxation. In practice, the tax authorities…

Tax after leaving the Estonian CIT

Tax after leaving the Estonian CIT – how does the lump sum tax on company income work? New interpretation by the Director of the National Tax Information Service 2025

Corporate tax, INSIGHT, Trochę o CIT

The departure of the Estonian CIT has led to a number of concerns being raised among entrepreneurs. Following the termination of the lump-sum tax on corporate income, what is the subsequent course of action for the tax? When does the tax obligation arise and how can costly mistakes be avoided? The answers are provided by…

Estonian CIT and bond purchases

Estonian CIT and bond purchases – hidden risk of losing the right to a lump sum regime

Corporate tax, Trochę o CIT

Estonian CIT conditions One of the conditions of Estonian CIT is the appropriate structure of the company’s revenues. Passive income may not exceed 50% of total income. Passive income includes, in particular, income from receivables, interest, sureties, guarantees, copyrights, industrial property rights, as well as the sale and exercise of rights arising from financial instruments.…