The long-awaited Supreme Court decision (3-18-989), concerning the declaration of company’s equity on tax return, entered into force on 12.05.2020. In addition, the Supreme Court considered to clarify whether undeclared equity contributions could be taken...
Read full article...The taxation provisions adapted to mitigate the consequences of the emergency situation established due to the spread of the coronavirus entered into force on 21.04.2020.This is a brief overview of the key changes adapted. If you have...
Read full article...Storing goods in warehouses located closer to the client gives an advantage to companies trading in goods by facilitating cooperation and ensuring a smoother flow of goods.In light of this year's amendments to the Estonian Value-Added...
Read full article...We would like to inform you that from January 1, 2020 the Council Implementing Regulation 2018/1912 amends the provisions of Regulation 282/2011 regarding the evidence for the movement of goods to other EU countries.Amendments to the legislation emphasize...
Read full article...1. SALARY BENEFITSIn order to alleviate the economic difficulties suffered by many employers and ensure the continued employment of people and payment of salaries, the Government of the Republic Regulation No. 130, 17 November 2016, ‘Employment Programme...
Read full article...Due to the COVID-19 virus, an emergency situation has been declared in the Republic of Estonia and as a result thereof many employers are required to make changes in work organisation and many employers also are forced...
Read full article...Every new calendar year often brings along changes for people and enterprises in laws regulating their activities. This will also be the case in 2020. This article sets out some of the amendments to law...
Read full article...The tax consultancy team of Leinonen summarises dome of the most important tax changes that took effect in 2020. Taxes on salaries and wages The rates of taxes on salaries and wages will not change...
Read full article...An amendment to the Value Added Tax Act that will take effect next year is related to the sale of goods to a specific buyer from a warehouse located in a Member State. The sale...
Read full article...The amendments to the regulation of paternity leave that will enter into force on 1 July 2020 concern all employers in Estonia. Both the duration of the paternity leave and the procedure for payment therefor...
Read full article...We have put together a compact overview of current tax rates in Estonia, which might be helpful for you. For more detailed information please visit Tax and Customs Board homepage or contact Leinonen Tax advisors...
Read full article...Smart companies have a very diverse list of marketing measures meant for self-promotion and for ensuring the loyalty of the customer base. The recognition of such measures in the accounting and tax returns of a...
Read full article...On 17 December 2018 the Restriction of Unfair Competition and Protection of Business Secrets Act (RUCPBSA) has entered into force in Estonia, one of the goals of which is to bring Estonian law into conformity...
Read full article...On 20 February 2019, the Riigikogu passed the Accounting Act Amendment Act that establishes the procedure for invoicing the public sector and the transition to e-invoices. An e-invoice is a machine-readable invoice that is inserted...
Read full article...If an Estonian company has distributed their profit to dividends, the preferential tax rate of 14% (14/86 of the net sum of the dividends) will be applied to the dividends that are paid in 2019....
Read full article...5,128 occupational accidents were registered in 2018 according to the preliminary statistics published by the Labour Inspectorate of which 10 were fatal. An occupational accident is a health damage of an employee or death of...
Read full article...Therefore, starting from 01.01.2019, it is extremely likely that the tax payer will have to enter more data to the employment register than before. The exact composition of the data for the employment register will...
Read full article...We at Leinonen OÜ have provided accounting, legal and tax services for many e-Residents for many years. During those years, we have come across several myths regarding e-Residency, which may eventually result in claims and...
Read full article...The beneficial owner is the natural person who ultimately owns or controls a legal person through direct or indirect ownership of a sufficient percentage of the shares or voting rights or ownership interest in that...
Read full article...The amendment introduces two important changes. Under the current Value-Added Tax Act, transfer of an immovable or its part is treated as exempt from tax, with the exception of plots which do not contain any...
Read full article...As a rule, the employer pays the social tax for the employee or the official in the extent of the monthly remuneration but not less than the minimum monthly rate. This means, that if the...
Read full article...Our Minsk office is brand new and fully owned by our parent entity Leinonen Group, and offers the same high-quality accounting, payroll and advisory services that Leinonen is known for across Europe. The new office...
Read full article...According to Income Tax Act § 502 a resident company shall pay income tax on a loan granted to a shareholder, partner or member of the company if the circumstances of the transaction refer that...
Read full article...An amendment concerning the deduction of input VAT was also made to the Value Added Tax Act (VATA) in relation to the amendment of the ITA. Pursuant to subsection 30 (4¹) of the VATA, transporting...
Read full article...The taxes paid on the use of an employer’s car for private purposes will depend solely on the power and age of the car in the future (not the distance travelled) and travel logs will...
Read full article...It is important for the employer to provide the benefits to all employees. Fitness expenses are personal and they cannot be carried forward to the next period or transferred to another employee. The employer has...
Read full article...Every 1.8 euros exceeding the monthly salary of 1200 euros reduces the basic exemption by 1 euro (formula: 500 – 500 / 900 × (payment – 1200)). If the monthly salary is 2100 euros, there...
Read full article...Issuing of invoices is set to become simpler for traders of metal products. As of January 2017, metal products, the commodity codes of which are given in clause 5 of subsection 41¹(2) of the Value...
Read full article...Compensation is not the employer's obligation, but an option. It is an agreement between the employer and the employee. Clearly, no law can force employees to exercise or play sport, but laws can be used...
Read full article...According to the Ministry of Finance, the act promotes micro-businesses and improves their tax behaviour. The fulfilment of the tax obligations arising from the provision of services and sale of goods by natural persons is...
Read full article...In 2017, the basic exemption for a natural person is 180 euros per month (2160 euros per year). Every 1.8 euros exceeding the monthly salary of 1200 euros reduces the basic exemption by 1 euro...
Read full article...In the case of intragroup loans, it is still important that they are granted with interest rates that correspond to market conditions. Granting a loan with a lower interest rate (failure to observe transfer prices)...
Read full article...Pursuant to the effective act, an employer’s expenses made on transporting employees are not regarded as a fringe benefit only if the use of public transport is difficult due to the time or money required,...
Read full article...This means that employers will no longer have to treat the work-related benefits listed below as fringe benefits from 1 July 2017. Transport to and from work. The employer’s business-related expenses made for transporting an...
Read full article...Pursuant to the effective Occupational Health and Safety Act (OCHSA), an employer must pay an employee a benefit of 70 per cent of the employee’s average wages for the fourth until the eighth calendar day,...
Read full article...The intended amendment concerns the part of the Income Tax Act that regulates fringe benefits. A part of the amendment concerns covering the accommodation expenses of workers and the other part is about transporting them...
Read full article...The price of a kilowatt of a car will be 1.96 euros The taxes paid on the use of the employer’s car for private purposes will depend only on the power and age of the...
Read full article...An accounting audit is compulsory for an audit entity in whoseannual accounts at least two of the indicators of the financial year exceed the following conditions:- sales revenue or income 4,000,000 euros;- total assets as...
Read full article...The most important changes concern working hours and the procedure for hiring. Both the existing and the amended Act prescribe that entering into an employment contract with a minor requires the consent of one of...
Read full article...Subsection 26 (7) of the Value Added Tax Act stipulates that transactions between persons registered as a value added tax group are not deemed to be supply. For example, if production, retail and transport companies...
Read full article...Not just any use of a company automobile constitutes a fringe benefit for the purposes of the Income Tax Act. Decision No. 3-3-1-93-08 of the Supreme Court – whose key arguments people ought to be...
Read full article...However, a new provision was added to the Value Added Tax Act (VATA) at the start of 2017 which establishes the national reverse charge liability on metal products. Clause 5 was added to subsection 41¹...
Read full article...Norway has significant role in Group’s strategy, as it is an interesting market area for companies in Finland, as well as companies in other areas where Leinonen Group operates. Also Norwegian companies strive for growth...
Read full article...An amendment has been made to the Income Tax Act, which allows employers to compensate employees for health promotion expenses without income and social tax for 100 euros per quarter from early 2018. It is...
Read full article...Against the background of the government change, long-term discussions have been held on the expected tax amendments, in fact, first of all, on the cancellation of the amendments already planned. Now, i.e. as of the...
Read full article...Therefore, a fine imposed on a company is not an expense that can be deducted from business income and therefore entails the obligation to pay income tax. However, many are surprised to learn that the...
Read full article...For the purposes of the Value Added Tax Act, a new means of transport is:a vessel exceeding 7.5 metres in length that is transferred within three months as of the date of first entry into...
Read full article...The purpose of a deposit is to offer the lessor security against malicious lessees. The deposit should discipline both parties to the transaction. However, the taxation of deposits often leads to confusion. The tax authority...
Read full article...the existence of a permanent establishment;whether or not the purchaser of the goods or recipient of the services is a taxable person or a taxable person with limited liability in Estonia;the type of the transaction...
Read full article...If taxpayers have already become accustomed to the national reverse charge mechanism in the event of immovable property, then in a couple of months metal products will also be included in the list of goods...
Read full article...When an Estonian enterprise sells goods to private persons in another Member State via its website and sends the goods to the client by post, it must keep in mind that the sales of goods...
Read full article...We recommend that you give some thought to the planning of the inventories you need to carry out. These include:stock inventories;fixed asset inventories;cash desk inventories;unused holiday inventories;and more. We also recommend that you plan your...
Read full article...INCOME TAX Maximum daily allowance increased The tax exempt limit of daily allowances during assignments abroad is 50 euros for the first 15 days of an assignment abroad.At most for 15 days per calendar month....
Read full article...No VAT is added in the first case and the buyer does not have the right to deduct input VAT, and in the second case, VAT is added and the buyer has the right to...
Read full article...Taxpayers know that everything which is not a service is goods. However, things get complicated when we’re dealing with something that does not fall into either category. Not goods, not a service. Subsection 4 (1)...
Read full article...Pursuant to the legislation in force before the amendment, the supply of services was considered to have occurred or the services were considered to have been received on 31 December of the subsequent calendar year...
Read full article...Replacing the VAT refund system with tax exemption (or, to put it correctly, taxation with a 0% tax rate) will considerably reduce the administrative burden of the Ministry of Defence and the Allied Forces. The...
Read full article...In the analysed dispute, the tax authority did not allow the taxable person to deduct input VAT for the reason that the buyer’s VAT registration number and address were missing from the invoice submitted for...
Read full article...In the course of an audit of engaging in business, the representative of the taxpayer appeared before the tax authority and gave explanations and, later, by e-mail, replied to questions that remained unanswered upon giving...
Read full article...On 8 June, the Riigikogu enacted the Tobacco Act Amendment Act that transposes the new Tobacco Products Directive of the European Union. This directive seeks to approximate the legal provisions of the Member States concerning...
Read full article...A new provision was added to the ITA. According to the provision, 20% is deducted from rent (subsection 1 of § 16 of the ITA) earned under a tenancy contract for the purposes of the...
Read full article...The threshold of 16,000 euros currently valid in Estonia has been in force since 1 April 1995. The kroon was the effective currency at the time and the amount was 250,000 kroons. Different thresholds are...
Read full article...So far, the tax authorities and the Ministry of Finance have taken the stand that voluntary taxation of the dwellings with value added tax is not possible under any circumstances; even if an apartment is...
Read full article...How do you describe the current business environment in the country? Are any new tax rate or legislation changes influencing it? If so, how? Estonia has relatively entrepreneur-friendly business environment. All procedures that are required...
Read full article...In simpler terms, this means that the VAT burden must rest on the end consumer. The right to deduct input VAT must be guaranteed for entrepreneurs and persons who have not registered themselves as entrepreneurs,...
Read full article...Annual reports are submitted to the Commercial Register via the e-environment of the Company Registration Portal. In order for the report to be submitted, a member of the management board must authorise someone to do...
Read full article...Over 10,000 foreigners have applied for the digital identity card of an e-resident of Estonia in the last 18 months. Foreign nationals can apply for a digital identity without having a place of residence in...
Read full article...No requests for preliminary rulings sent from Estonia in disputes concerning VAT, for example, have been resolved in the European Court so far. It seems that we can expect some changes soon. So why is...
Read full article...It is important to bear in mind that keeping your own wallet separate from that of the company is the sensible thing to do, even if the company is of the one-man variety. If you...
Read full article...The main purpose of the conference was to present Estonia as a country and as a good place to start a business. Local entrepreneurs had opportunity to obtain an information of business culture and investment...
Read full article...For every following day of foreign assignments 32 euros of daily allowance may be paid.Difference from previous is that over the limit daily allowances paid on assignments abroad are no longer regarded as an amount...
Read full article...In March 2016 Leinonen Estonia office has successfully passed the annual ISO audit. Bureau Veritas has assigned to us ISO 9001 certificate.Leinonen Estonia is the only company offering accounting services with ISO quality certificate in Estonia.
Read full article...Until 2015 there were two alternatives for the dissolution of a company: voluntary dissolution (liquidation) or compulsory dissolution. In this year termination of a company has become much easier and the law offers the third...
Read full article...The new law has a number of explanations and clarifications, but no large and fundamental changes in the field of study leaves. It is still allowed to take study leave for up to 30 calendar...
Read full article...If the transfer price is not the market value, the basis for determining income tax should be the market value – the difference between the transfer price and the market value is subject of taxation...
Read full article...Land tax is a tax based on the taxable value of land calculated by the Tax and Customs Board on the basis of information received from the corresponding local government and it is fully paid...
Read full article...The VAT liability registration obligation for a non-resident depends on next: the existence of a permanent business establishment; whether the purchaser of goods or recipient of the service is taxable person or taxable person with...
Read full article...Kirsi has a long experience working in several management positions with mainly software businesses. She is holding master’s degree of Economics and Business Administration. www.tehotilit.fi
Read full article...If the company fails to notify the register of his future plans regarding to equity, or ignores the warning letter or a regulation in full, then the commercial register has a right for compulsory dissolution...
Read full article...Due to different criteria for determining residency in different countries, in some cases a person must be resident for tax purposes in multiple countries at same time. Typically this kind of double residency is avoidable...
Read full article...There is no debate when it comes to price discounts applicable upon the moment of sale. Pursuant to § 12 (8) of the Value Added Tax Act, taxable value shall not include price discounts offered...
Read full article...From January 1st 2016 minimum salary rate raised from 390 to 430 euro and hourly rate raised from 2,34 euro to 2,54 euro.
Read full article...A person is a resident if his or her permanent place of residence is in Estonia, or he or she stays in Estonia for at least 183 days in the period of 12 consecutive months....
Read full article...Trust capital is the largest group in Finland, which is specialised on invoices management and billing, credit management and debt collection services. In Estonia Trust Kapital have already built up an interface that is compatible...
Read full article...In order to correctly declare VAT input, is important to clarify which kind of costs are related to the automobile and which are not. There is no doubt that the purchase of fuel and spare...
Read full article...Income Tax 1. Basic exemption. The basic exemption deductible from the income of a resident natural person during a period of taxation is 2040 euros per year (170 month) 2. Increased...
Read full article...An accounting audit is compulsory for an audit entity in whoseannual accounts at least two of the indicators of the financial year exceed the following conditions:- sales revenue or income 2,000,000 euros;- total assets as...
Read full article...Therefore is reasonable to reacquaint some of the basics regarding to VAT declaration lines 5.3 and 5.4. On the lines 5.3 and 5.4 of VAT declaration should be reported the number of cars used in...
Read full article...Tõnis Elling has been new head of advisory unit of the Tallinn office of Leinonen since 25 August 2015. Tõnis is an experienced professional tax advisor and has been working on taxation since 1999. He...
Read full article...Main competencies: General tax consultations and VAT analysis; Tax accounting and declarations, tax planning strategies; Import, export and customs related taxation issues; Assistance in dealing with the government organizations (including tax department) and companies; representation...
Read full article...The tax authorities are not agreeing with situation then companies trying to get tax advantage arising from consultation services provided by members of the management board and may deem these kind of contracts as a...
Read full article...The rate for withholding income tax is 20%. Income exempt from tax is 2040 euros per year, 170 euros per month. Additional income exempt from tax in the case of pensions is 225 euros per month. Additional income exempt from...
Read full article...The conversion of the share capital does not take place automatically and should be initiated by the company.In order to make the conversion of share capital for companies easier, we have compiled a manual to...
Read full article...Instead, e-residency gives secure access to Estonia’s digital services and an opportunity to give digital signatures in an electronic environment. Such digital identification and signing is legally fully equal to face - to-face identification and...
Read full article...This is an alternative for voluntary liquidation process. The merger is easier way in case the private or public company has a sole shareholder who is a natural person. This structure can also be achieved...
Read full article...By its nature the money laundering is possession, use and concealment of money received through criminal affairs and money laundering is used to “clean” the illegal assets so that the money could be directed into...
Read full article...Additionally all monetary or non-monetary contributions and investments to the company must be declared in order to receive income tax benefits from the distribution payment in the future. The income tax exemptions can be applied...
Read full article...The appendix to the value added tax return should present data on issued and received invoices which include 20% or 9% value added tax if the total of the invoices without value added tax is...
Read full article...The restriction mainly means that when purchasing or using an automobile for business purposes through a contract of use (including renting or leasing), input value added tax can be deducted to a level of no...
Read full article...The electronic forwarding service for the data of certificates of incapacity for work is available for legal entities in the State Portal at www.eesti.ee.You can log in to the State Portal using your ID card,...
Read full article...The rate for withholding income tax is 20%.Income exempt from tax is 154 euro.Additional income exempt from tax in the case of pensions is 220 euros per month.Additional income exempt from tax in the case...
Read full article...Pursuant to Subsection 55 (2) of the Income Tax Act, a non-resident legal entity that has a permanent establishment in Estonia (§ 7) is required to submit a signed copy of the annual report of...
Read full article...Pursuant to the effective Income Tax Act and Regulation No. 164, an employer can pay compensation for the employment-related use of an employee's personal car (i.e. a car that is not in the ownership or...
Read full article...This Annex has been introduced by the Tax Administration for them to better analyze the data and to improve the management of the tax opportunities of the informal economy. Corporate trade secret protection is guaranteed. Companies...
Read full article...The transfer pricing regulations in Estonia affect international companies selling products to, or buying products from, their Estonian subsidiaries and Estonian companies’ transactions with their subsidiaries abroad. Intragroup services and loans are also subject to...
Read full article...We offer service in following fields of law:COMPANY LAWRegistration and liquidation of business corporations and branchesMergers and acquisitions, divisions and transformations of companies, transfer of enterpriseShare sale and transfer agreements, shareholders agreements, option agreementsOwners’ equity,...
Read full article...Kaire Rebane has been the new manager of the Tallinn office of Leinonen since 1 August 2014. She joined the Leinonen team in February 2011 as a controller and became the Head of Advisory Unit...
Read full article..."We are very happy that we had an opportunity to introduce our international expertise to Finnish companies. Each European market is different, and successful business abroad always requires good planning, attitude to survive, and reliable...
Read full article...The annual report should include the most important information about the reporting period and comparative information. In addition to the above, it is also important that the report is free of typos, out-dated information and...
Read full article...With this act, the state intends to reduce illegal use of the labour force, ensure better protection of social guarantees of working people and improve supervision over the collection of labour taxes. Only one electronic...
Read full article...Value Added Tax Act (VATA)Rate of value added tax is 20% (subsection 15 (1) of the VATA)Rate of value added tax is 9% (subsection 15 (2) of the VATA)Rate of value added tax is 0% (subsections 15 (3) and (4) of...
Read full article...Presentations:Dividend taxation in Finland and in Estonia. Salaries in Estonia - Petteri Leinonen, Leinonen GroupTransfer pricing - Jarno Mäkelä ja Jonna Yli-Äyhö, Law Office Borenius OyPermanent establishment in Finland, taxation of international companies in Finland...
Read full article...To date, certificates of incapacity for work have been on paper. To receive a benefit, a physician gave the patient a certificate of incapacity for work, which was first given to the employer that in...
Read full article...Public documents of Belgium, Ireland, Italy, Denmark, France and Latvia are not required to be legalised or certified by an apostil in Estonia (and Estonian documents in the listed countries) after this date. The convention...
Read full article...Changes connected with the SEPA payments are : 1) Use of the International Bank Account Number (IBAN)Starting from 1 February 2014, undertakings must only use the International Bank Account Numbers (IBANs) when issuing invoices and...
Read full article...From 1 July 2013, in addition to the information set out in § 27 of the Taxation Act, the Tax and Customs Board may disclose to anyone the following information without theconsent of or without...
Read full article...From 1 July 2013, the Tax and Customs Board will be required to issue a certificate concerning the absence of tax arrears if the tax arrears of the taxable person are less than 10 euro...
Read full article...Unfortunately, in today’s number-focused world, humanity is waningEstonia's laws are simple, understandable and tax officials are very human, says Petteri Leinonen, the owner of Leinonen Estonia, that has been 20 years in international accounting and...
Read full article...It is said in the article that moving a company’s operations to Estonia is an easy undertaking. There is less bureaucracy in Estonia. The procedure for establishing a company and the taxation system are both...
Read full article...Now, an obligee may demand a penalty for late payment from an obligor at the rate specified in § 94 of the Law of Obligations Act plus 8% per year in case of a delay...
Read full article...In March the production in manufacturing increased by 5% compared to the same month of the previous year. Among the branches of industry holding larger shares, the production grew also in the manufacture of chemical...
Read full article...BUSINESS TRIPS 20122013 Daily allowance abroad (max. tax-exempt) 32 EUR 32 EUR Accommodation expenses in Estonia (max. tax-exempt) No maximum limit No maximum limit Accommodation expenses abroad (max. tax-exempt) No maximum limit No maximum limit...
Read full article...The above business demography statistics cover non-financial corporations and financial intermediaries and sole proprietors with 20 or more persons employed, as they are economically the most significant. In 2010, the number of new enterprises exceeded...
Read full article...On 1 January 2013, changes will come into effect related to the place where turnover is generated for services in the case of the long-term leasing or rental of, or the establishment of a usufruct...
Read full article...In cooperation between Krediidiinfo AS and Suomen Asiakastieto Oy, a Finnish credit information company, Finnish companies will now gain access to the credit ratings of Estonian companies in real time. Initially, the new report exchange means...
Read full article...According to the Estonian Accounting Act amendment the annual report can be signed by one member of the management board only. Confirming of the annual report is done by the decision of management as a collective organ, the...
Read full article...According to analysis conducted by Krediidiinfo AS regarding the payment behaviour of Estonian businesses in the second half of 2011, the number of businesses with debts due to their business partners decreased by 19% and...
Read full article...Anyone interested could join us in our charity project and bring children's books with no current use to Leinonen's Tallinn office or Stockmann department store. Very many good, attractive, well-cared-for books were collected for children...
Read full article...OÜ Leinonen, our accounting company in Estonia, achieved ISO 9001:2008 certificate of quality by Bureau Veritas.This certificate assures high quality standards of accounting services and customer service that Leinonen OÜ, the fourth certified accounting office in Leinonen...
Read full article...Was decided:to lower the income tax to 20 % starting from the year 2015;to decrease the amount of untaxed expenses like housing loan interests, training expenses and contributions from 3196 euros to 1917 euros starting...
Read full article...New head of Leinonen Tallinn office is Tomi Bosnjak. Tomi Bosnjak is Master of Economic Science, graduated from Johan Wolfgang Goethe Universität, Frankfurt am Main.Last teen 10 years he worked in Nokia Oyj in the...
Read full article...According to commercial law company's board has to present confirmed annual report, with its compulsory extras, during six months after the end of the fiscal year, to commercial register. Starting from 01.01. 2010 all companies...
Read full article...The law insists that share and stock capital must be converted to the euro in Commercial Register. Thereby ensuring that shareholdings are retained in their current positionSmallest calculated share value is 1 EUR (1, 2,...
Read full article...General informationThe euro will be adopted according to the "big bang" scenario, which means that money will be exchanged into euros on the €-day at the exchange rate, which was confirmed by the respective decision...
Read full article...Starting from 1 June 2010 sales tax of 1 % should be paid on goods and services sold to the private persons by retail trade, catering and service enterprises whose place of activity is registered...
Read full article...Phillip Martin painted two walls in Tallinn Technical Secondary School with the help of students of this school, Leinonen Tallinn office staff and his friend John Fewtrell. On his home page Phillip Martin tells: "Students at the...
Read full article...All Estonian companies have to present electronically their year 2009 annual report to Commercial Register using web page https://ettevotjaportaal.rik.ee/. Access is allowed with Estonian ID-card, Mobile-ID or through Estonian Internet banks. The annual report will be presented by...
Read full article...Compensation rates for accommodation expenses incurred during a business trip in Estonia are not less than 200 kroons and abroad 800 kroons per one day. Maximum is 1200 kroons in Estonia and 2000 kroons in...
Read full article...Estonia is about to implement new Employment Contract Act (ECA) on 1st July 2009. Draft of a new ECA has been heavily debated within the last years. The aim of new act is to make labor market...
Read full article...Practical Business Guide - How to Penetrate Foreign MarketsMarch 26, 2009, Clarion Hotel Euroopa, Tallinn, EstoniaThe destination markets covered in the course of this training are Latvia, Lithuania, Finland and Russia.The target group of this one...
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