{"id":6594,"date":"2017-08-31T00:00:00","date_gmt":"2017-08-31T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/"},"modified":"2017-08-31T00:00:00","modified_gmt":"2017-08-31T00:00:00","slug":"kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/","title":{"rendered":"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse"},"content":{"rendered":"<div>\n<p>Kontsernisiseste laenude puhul on j\u00e4tkuvalt t\u00e4htis, et laen antaks intressiga, mis vastab turutingimustele. Madalama intressiga (siirdehindade j\u00e4rgimata j\u00e4tmine) laenu andmine v\u00f5ib kaasa tuua laenu andmisest saamata j\u00e4\u00e4nud intressi tulumaksuga maksustamise.<\/p>\n<p>Juhul kui laen antakse t\u00fctarettev\u00f5ttelt v\u00e4lisriigi emaettev\u00f5ttele, v\u00f5ib tulumaksuga maksustamise risk tekkiga kogu laenusumma ulatuses. Kogu laenu tulumaksuga maksustamine 2018. aastal j\u00f5ustuva TuMS \u00a7 50<sup>2<\/sup> alusel on \u00f5igustatud eelk\u00f5ige siis, kui tehingu asjaoludest n\u00e4htub, et tegemist v\u00f5ib olla varjatud kasumieraldisega.  <\/p>\n<p>Varjatud kasumieraldisele v\u00f5ib viidata laenu andmine <u>ebam\u00f5istlikult pikaks ajaks, ebam\u00f5istlik tagasimakse graafik, tagasimakse t\u00e4htaja korduv pikendamine v\u00f5i laenusumma korduv suurendamine<\/u>. Lisaks v\u00f5ib tekitada kahtlusi laenuraha ebaratsionaalne kasutamine. Laenu tagasimakse motiveerimiseks on uues redaktsioonis s\u00e4te, mille kohaselt v\u00f5ib maksuhaldur n\u00f5uda laenu, mille tagastamise t\u00e4htaeg on pikem kui 48 kuud, tagasimaksmise v\u00f5ime ja kavatsuse t\u00f5endamist.<\/p>\n<p>\u00dchtlasi pannakse maksumaksjale TuMS \u00a7-ga 56<sup>5<\/sup> seotud isikutele antud laenude deklareerimise kohustus kord kvartalis, mida peavad tegema k\u00f5ik \u00e4ri\u00fchingud, kes on andnud seotud isikutele laene.<\/p>\n<p>T\u00f5endamise ja deklareerimise kohustus rakendub alates 2017. juulist antud laenu suhtes, samuti sellise laenu suhtes, mille puhul on p\u00e4rast seda kuup\u00e4eva laenusummat suurendatud, tagasimakse t\u00e4htaega pikendatud v\u00f5i muid olulisi tingimusi muudetud.<\/p>\n<p>Esimene v\u00f5imalus antud laene deklareerida on 2018. aasta 10. veebruaril.<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kontsernisiseste laenude puhul on j\u00e4tkuvalt t\u00e4htis, et laen antaks intressiga, mis vastab turutingimustele. Madalama intressiga (siirdehindade j\u00e4rgimata j\u00e4tmine) laenu andmine v\u00f5ib kaasa tuua laenu andmisest saamata j\u00e4\u00e4nud intressi tulumaksuga maksustamise. Juhul kui laen antakse t\u00fctarettev\u00f5ttelt v\u00e4lisriigi emaettev\u00f5ttele, v\u00f5ib tulumaksuga maksustamise risk tekkiga kogu laenusumma ulatuses. Kogu laenu tulumaksuga maksustamine 2018. aastal j\u00f5ustuva TuMS \u00a7 502 [&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-6594","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>Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse &#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\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Kontsernisiseste laenude puhul on j\u00e4tkuvalt t\u00e4htis, et laen antaks intressiga, mis vastab turutingimustele. Madalama intressiga (siirdehindade j\u00e4rgimata j\u00e4tmine) laenu andmine v\u00f5ib kaasa tuua laenu andmisest saamata j\u00e4\u00e4nud intressi tulumaksuga maksustamise. Juhul kui laen antakse t\u00fctarettev\u00f5ttelt v\u00e4lisriigi emaettev\u00f5ttele, v\u00f5ib tulumaksuga maksustamise risk tekkiga kogu laenusumma ulatuses. Kogu laenu tulumaksuga maksustamine 2018. aastal j\u00f5ustuva TuMS \u00a7 502 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Estonia\" \/>\n<meta property=\"article:published_time\" content=\"2017-08-31T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Estonia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Estonia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/\",\"url\":\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/\",\"name\":\"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse &#8211; Leinonen Estonia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#website\"},\"datePublished\":\"2017-08-31T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/#breadcrumb\"},\"inLanguage\":\"et\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/est\/et\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#website\",\"url\":\"https:\/\/leinonen.eu\/est\/et\/\",\"name\":\"Leinonen Estonia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/est\/et\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"et\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508\",\"name\":\"Leinonen Estonia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"et\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/image\/bd7ccc6fe5d3edef6a724668c8b03c78\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png\",\"caption\":\"Leinonen Estonia\"},\"url\":\"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse &#8211; Leinonen Estonia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/","og_locale":"et_EE","og_type":"article","og_title":"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse &#8211; Leinonen Estonia","og_description":"Kontsernisiseste laenude puhul on j\u00e4tkuvalt t\u00e4htis, et laen antaks intressiga, mis vastab turutingimustele. Madalama intressiga (siirdehindade j\u00e4rgimata j\u00e4tmine) laenu andmine v\u00f5ib kaasa tuua laenu andmisest saamata j\u00e4\u00e4nud intressi tulumaksuga maksustamise. Juhul kui laen antakse t\u00fctarettev\u00f5ttelt v\u00e4lisriigi emaettev\u00f5ttele, v\u00f5ib tulumaksuga maksustamise risk tekkiga kogu laenusumma ulatuses. Kogu laenu tulumaksuga maksustamine 2018. aastal j\u00f5ustuva TuMS \u00a7 502 [&hellip;]","og_url":"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/","og_site_name":"Leinonen Estonia","article_published_time":"2017-08-31T00:00:00+00:00","author":"Leinonen Estonia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Estonia","Est. reading time":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/","url":"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/","name":"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse &#8211; Leinonen Estonia","isPartOf":{"@id":"https:\/\/leinonen.eu\/est\/et\/#website"},"datePublished":"2017-08-31T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/#breadcrumb"},"inLanguage":"et","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/est\/et\/"},{"@type":"ListItem","position":2,"name":"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/est\/et\/#website","url":"https:\/\/leinonen.eu\/est\/et\/","name":"Leinonen Estonia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/est\/et\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"et"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508","name":"Leinonen Estonia","image":{"@type":"ImageObject","inLanguage":"et","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/image\/bd7ccc6fe5d3edef6a724668c8b03c78","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","caption":"Leinonen Estonia"},"url":"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/comments?post=6594"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6594\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/media?parent=6594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/categories?post=6594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/tags?post=6594"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/coauthors?post=6594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}