{"id":6577,"date":"2019-04-24T00:00:00","date_gmt":"2019-04-24T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/dividendi-madaldatud-maksumaar-14\/"},"modified":"2019-04-24T00:00:00","modified_gmt":"2019-04-24T00:00:00","slug":"dividendi-madaldatud-maksumaar-14","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/dividendi-madaldatud-maksumaar-14\/","title":{"rendered":"Dividendi madaldatud maksum\u00e4\u00e4r- 14%"},"content":{"rendered":"<div>\n<p><b>Kui Eesti \u00e4ri\u00fching on 2018. aastal jaotanud oma kasumit dividendideks, siis rakendub 2019. aastal v\u00e4ljamakstavatele dividendidele 14%line (14\/86 dividendide netosummast) soodusmaksum\u00e4\u00e4r.<\/b> <b>Soodusm\u00e4\u00e4r rakendub \u00fchele kolmandikule 2018. aastal jaotatud kasumist, millelt residendist \u00e4ri\u00fching on maksnud tulumaksu.<\/b> <\/p>\n<p><b><br \/><\/b><\/p>\n<p>2018. aastal j\u00f5ustus tulumaksuseaduses (edaspidi: TuMS) \u00a7 50<sup>1<\/sup>, mille kohaselt kalendriaastas jaotatud kasum, mis on eelmise kolme kalendriaasta keskmisest jaotatud ja maksustatud kasumist v\u00e4iksem v\u00f5i sellega v\u00f5rdne, maksustatakse 14%ga. Rakenduss\u00e4ttega on t\u00e4psustatud, et muudatust saab kasutama hakata alates 2019. aastast. <\/p>\n<p><\/p>\n<p>Muudatuse kohaldamise esimestel aastatel (2019, 2020) v\u00f5etakse \u00fcleminekuna keskmise kasumi arvutamisel arvesse vastavalt vaid \u00fche (2018) ja kahe (2018, 2019) eelmise kalendriaasta tulumaksuga maksustatav dividend. 2021. aastal arvutatakse madalam maksum\u00e4\u00e4ra 14\/86 v\u00e4ljamakstavale dividendile, mis ei \u00fcleta kolme eelneva aasta keskmise maksustatud dividendi ja omakapitali v\u00e4ljamakset. <\/p>\n<p><\/p>\n<p>Madalamat maksum\u00e4\u00e4ra saab rakendada vaid juhul, kui kasum jaotatakse <b>juriidilistele isikutele<\/b>. Kui dividend makstakse v\u00e4lja f\u00fc\u00fcsilisele isikule (sh ka mitteresidendist f\u00fc\u00fcsilisusele isikule), tuleb \u00e4ri\u00fchingul t\u00e4iendavalt <b>kinni pidada veel 7% tulumaksu<\/b>. Ehk siis eraisik saab k\u00e4tte netodividendina v\u00e4iksema summa k\u00e4tte kui \u00e4ri\u00fchingust dividendi saajad sama dividendide v\u00e4ljamaksja juures. Kui saajaks on mitteresidendist f\u00fc\u00fcsiline isik, siis riikidevahelised maksulepingud v\u00f5ivad mitteresidendist f\u00fc\u00fcsilise isiku dividendide v\u00e4ljamakse vabastada tulumaksu kinnipidamisest v\u00f5i v\u00e4hendada kinnipidamise maksum\u00e4\u00e4ra 5%ni. <\/p>\n<p><\/p>\n<p><b>Pane t\u00e4hele!<\/b> \u00dclalkirjeldatud madaldatud maksum\u00e4\u00e4r kohaldub ka mitteresidendist juriidilise isiku Eesti p\u00fcsivast tegevuskohast regulaarselt v\u00e4ljaviidud kasumile. Seega korrap\u00e4rasel kasumi v\u00e4ljaviimisel Eestis asuvast p\u00fcsivast tegevuskohast on tulumaksu summa v\u00e4iksem kui kasumi kogumisel ja jaotamisel n\u00e4iteks korraga \u00fches summas tegevuse l\u00f5pus.<\/p>\n<p>T\u00e4iendava informatsiooni saamiseks v\u00f5i dividendi jaotamise otsuse vormistamise osas p\u00f6\u00f6rdu Leinonen O\u00dc n\u00f5ustamisosakonna poole.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kui Eesti \u00e4ri\u00fching on 2018. aastal jaotanud oma kasumit dividendideks, siis rakendub 2019. aastal v\u00e4ljamakstavatele dividendidele 14%line (14\/86 dividendide netosummast) soodusmaksum\u00e4\u00e4r. Soodusm\u00e4\u00e4r rakendub \u00fchele kolmandikule 2018. aastal jaotatud kasumist, millelt residendist \u00e4ri\u00fching on maksnud tulumaksu. 2018. aastal j\u00f5ustus tulumaksuseaduses (edaspidi: TuMS) \u00a7 501, mille kohaselt kalendriaastas jaotatud kasum, mis on eelmise kolme kalendriaasta keskmisest jaotatud [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6577","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dividendi madaldatud maksum\u00e4\u00e4r- 14% &#8211; Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/dividendi-madaldatud-maksumaar-14\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividendi madaldatud maksum\u00e4\u00e4r- 14% &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Kui Eesti \u00e4ri\u00fching on 2018. aastal jaotanud oma kasumit dividendideks, siis rakendub 2019. aastal v\u00e4ljamakstavatele dividendidele 14%line (14\/86 dividendide netosummast) soodusmaksum\u00e4\u00e4r. 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