{"id":6644,"date":"2016-02-29T00:00:00","date_gmt":"2016-02-29T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/mitteresidendist-fuusilise-isiku-tulu-deklareerimine-eestis\/"},"modified":"2016-02-29T00:00:00","modified_gmt":"2016-02-29T00:00:00","slug":"mitteresidendist-fuusilise-isiku-tulu-deklareerimine-eestis","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/mitteresidendist-fuusilise-isiku-tulu-deklareerimine-eestis\/","title":{"rendered":"Mitteresidendist f\u00fc\u00fcsilise\nisiku tulu deklareerimine Eestis"},"content":{"rendered":"<div>\n<p>      Erinevatel riikidel on tihti residentsuse m\u00e4\u00e4ramise kriteeriumid erinevad, mille t\u00f5ttu v\u00f5ib juhtuda, et isikut peavad oma maksuresidendiks mitu riiki korraga. Tavaliselt v\u00e4lditakse selline topeltresidentsus riikidevahelise topeltmaksustamise v\u00e4ltimise lepinguga. Infot Eesti s\u00f5lmitud maksulepingute kohta leiate Eesti Maksu- ja Tolliameti kodulehelt. Kahjuks ei ole Eestil lepingut meie suurema l\u00e4hinaabri Venemaaga.<\/p>\n<p>Mitteresident maksab Eestis tulumaksu vaid Eesti tulult, mille maksustamine on TuMS 5. peat\u00fckis selgelt s\u00e4testatud. Seega Eestis ei maksusta mitteresidendi kogu maailmast saadud tulu.  <\/p>\n<p>Eestis tulumaksuga maksustatava tulu liikide loetelu on ammendav ning eraldi on tulumaksuseaduses v\u00e4lja toodud tingimused, mille puhul mitteresidendi Eesti tulu on maksust vabastatud (TuMS \u00a7 29 &#8211; maksustatav tulu, TuMS \u00a7 31 &#8211; tulu, mida TuMS \u00a7 29 s\u00e4testatust olenemata Eestis ei maksustata).<\/p>\n<p> Eestis maksustatakse mitteresidendi<\/p>\n<ul>\n<li>t\u00f6\u00f6- v\u00f5i teenustasu t\u00f6\u00f6 tegemise kohaga Eestis(TuMS \u00a7 29 lg  1);<\/li>\n<li>juriidilise isiku juhtimis- v\u00f5i kontrollorgani liikme tasu, t\u00f6\u00f6  tegemise koht ei ole oluline (TuMS \u00a7 29 lg 2);<\/li>\n<li>Eesti ettev\u00f5tlustulu (TuMS \u00a7 29 lg 3);<\/li>\n<li>kasu Eesti vara v\u00f5\u00f5randamiselt (TuMS \u00a7 29 lg 4, 5 ja 6);<\/li>\n<li>rendi- v\u00f5i litsentsitasu Eesti varalt (TuMS \u00a7 29 lg 6);<\/li>\n<li>intress Eestis kinnisasju omavast lepingulisest investeerimisfondist  (TuMS \u00a7 29 lg 7);<\/li>\n<\/ul>\n<ul>\n<li>Eesti pension (TuMS \u00a7 29 lg 9);<\/li>\n<li>Eesti stipendium, kultuuri-, spordi- ja teaduspreemia, toetus ja  abiraha (TuMS \u00a7 29 lg 9);<\/li>\n<li>Eesti hasartm\u00e4nguv\u00f5it, kui puudub korraldusluba (TuMS \u00a7 29 lg 9);<\/li>\n<li>Eesti vanemah\u00fcvitis (TuMS \u00a7 29 lg 9);<\/li>\n<li>Eesti kindlustush\u00fcvitis ja pensionifondi v\u00e4ljamakse (TuMS \u00a7 29 lg  9);<\/li>\n<li>meelelahutaja ja sportlase esinemistasu Eestis esinemisest (TuMS \u00a7  29 lg 10).<\/li>\n<\/ul>\n<p> T\u00e4psemad tingimused, millal eelnimetatud tulu liik Eestis maksustatakse, leiate tulumaksuseadusest.<\/p>\n<p> Kui f\u00fc\u00fcsilise isiku residendiriigiga on s\u00f5lmitud maksuleping topeltmaksustamise v\u00e4ltimiseks, tuleb mitteresidendi Eesti tulu tulumaksuga maksustamisel Eestis arvestada ka v\u00f5imalike maksulepingust tulenevate maksusoodustuste ja -v\u00e4hendustega.<\/p>\n<p><b>Millal tekib mitteresidendist f\u00fc\u00fcsilise isikul endal Eestis tulude deklareerimise kohustus?\u00a0<\/b><\/p>\n<ol>\n<li>Kui mitteresident  saab kasu Eestis vara v\u00f5\u00f5randamisest.<\/li>\n<li>Saab Eestis  ettev\u00f5tlustulu.<\/li>\n<li>Saab Eestis  maksustatavat tulu, millelt pole tulumaks kinni peetud.<\/li>\n<\/ol>\n<p>K\u00fcsimuste korral v\u00f5tke \u00fchendust meie <a href=\"mailto:contact@leinonen.ee\">b\u00fcrooga<\/a>!<\/p>\n<p>*********************<\/p>\n<p><b>\u0414\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438<\/b><\/p>\n<p>\u0412 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u0434\u043e\u0445\u043e\u0434 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 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\u0441\u043e\u0441\u0435\u0434\u043e\u043c \u2013 \u0420\u043e\u0441\u0441\u0438\u0435\u0439 \u0443 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u043d\u0435 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d.<\/p>\n<p>\u041d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u043f\u043b\u0430\u0442\u0438\u0442 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u0442\u043e\u043b\u044c\u043a\u043e \u0441 \u0434\u043e\u0445\u043e\u0434\u0430, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u043e\u0433\u043e \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u0440\u0435\u0433\u0443\u043b\u0438\u0440\u0443\u0435\u0442\u0441\u044f \u0417\u0430\u043a\u043e\u043d\u043e\u043c \u043e 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\u0438\u0441\u0447\u0435\u0440\u043f\u044b\u0432\u0430\u044e\u0449\u0438\u0439, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0432 \u0437\u0430\u043a\u043e\u043d\u0435 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043d\u044b \u0443\u0441\u043b\u043e\u0432\u0438\u044f, \u043f\u043e \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0434\u043e\u0445\u043e\u0434 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u043e\u0441\u0432\u043e\u0431\u043e\u0436\u0434\u0451\u043d \u043e\u0442 \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 (\u0417\u0430\u043a\u043e\u043d \u043e \u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 <i>(<\/i><i>TuMS<\/i><i>)<\/i> \u00a7 29 &#8211; \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0439 \u0434\u043e\u0445\u043e\u0434, \u0417\u0430\u043a\u043e\u043d \u043e \u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u00a7 31- \u0434\u043e\u0445\u043e\u0434, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043d\u0435 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e \u043e\u0442 \u00a7 29 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u043d\u0435 \u043f\u043e\u0434\u043b\u0435\u0436\u0438\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044e).  <\/p>\n<p>\u0412 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u0434\u043e\u0445\u043e\u0434 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0431\u044b\u043b \u043f\u043e\u043b\u0443\u0447\u0435\u043d:<\/p>\n<ul>\n<li>\u0437\u0430  \u0440\u0430\u0431\u043e\u0442\u0443 \u0438\u043b\u0438 \u0443\u0441\u043b\u0443\u0433\u0443, \u043c\u0435\u0441\u0442\u043e\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f  \u042d\u0441\u0442\u043e\u043d\u0438\u044f (TuMS \u00a7 29 \u043f 1);<\/li>\n<li>\u0437\u0430  \u0432\u044b\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0441\u043b\u0443\u0436\u0435\u0431\u043d\u044b\u0445 \u043e\u0431\u044f\u0437\u0430\u043d\u043d\u043e\u0441\u0442\u0435\u0439  \u0447\u043b\u0435\u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0438\u043b\u0438 \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f  \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043b\u0438\u0446\u0430, \u043c\u0435\u0441\u0442\u043e \u0440\u0430\u0431\u043e\u0442\u044b \u043d\u0435  \u0432\u0430\u0436\u043d\u043e (TuMS \u00a7 29 \u043f 2);<\/li>\n<li>\u0434\u043e\u0445\u043e\u0434  \u0441 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432  \u042d\u0441\u0442\u043e\u043d\u0438\u0438 (TuMS \u00a7 29 \u043f 3);<\/li>\n<li>\u043f\u0440\u0438\u0431\u044b\u043b\u044c  \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u0430\u044f \u043e\u0442 \u043e\u0442\u0447\u0443\u0436\u0434\u0435\u043d\u0438\u044f \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430  \u043d\u0430\u0445\u043e\u0434\u044f\u0449\u0435\u0433\u043e\u0441\u044f \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 (TuMS \u00a7 29 \u043f 4,  5, 6);<\/li>\n<li>\u043e\u0442  \u0430\u0440\u0435\u043d\u0434\u044b- \u0438\u043b\u0438 \u043b\u0438\u0446\u0435\u043d\u0437\u0438\u043e\u043d\u043d\u044b\u0445 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0439, \u0441  \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0430 \u0438\u043b\u0438 \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0437\u0430\u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e  \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 (TuMS \u00a7 29 \u043f 6);<\/li>\n<li>\u043f\u0440\u043e\u0446\u0435\u043d\u0442\u044b,  \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u0434\u043e\u043b\u0435\u0439  \u0443\u0447\u0430\u0441\u0442\u0438\u044f \u0432 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043d\u043e\u043c \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u043e\u043c  \u0444\u043e\u043d\u0434\u0435, \u0432\u043b\u0430\u0434\u0435\u044e\u0449\u0438\u043c \u043d\u0435\u0434\u0432\u0438\u0436\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438  (TuMS \u00a7 29 \u043f 7);<\/li>\n<li>\u042d\u0441\u0442\u043e\u043d\u0441\u043a\u0430\u044f  \u043f\u0435\u043d\u0441\u0438\u044f (TuMS \u00a7 29 \u043f 9);<\/li>\n<li>\u042d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0435  \u0441\u0442\u0438\u043f\u0435\u043d\u0434\u0438\u0438, \u043f\u0440\u0435\u043c\u0438\u0438 \u0432 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u043a\u0443\u043b\u044c\u0442\u0443\u0440\u044b,  \u0441\u043f\u043e\u0440\u0442\u0430 \u0438 \u043d\u0430\u0443\u043a\u0438, \u043f\u043e\u0441\u043e\u0431\u0438\u044f, \u0434\u043e\u0442\u0430\u0446\u0438\u0438 (TuMS  \u00a7 29 \u043f 9);<\/li>\n<li>\u0432\u044b\u0438\u0433\u0440\u044b\u0448\u0438  \u0432 \u0430\u0437\u0430\u0440\u0442\u043d\u044b\u0445 \u0438\u0433\u0440\u0430\u0445 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u0435\u0441\u043b\u0438  \u043e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0443\u0435\u0442 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438\u0435 \u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044e  (TuMS \u00a7 29 \u043f 9);<\/li>\n<li>\u042d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0435  \u0440\u043e\u0434\u0438\u0442\u0435\u043b\u044c\u0441\u043a\u0438\u0435 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u0438 (TuMS \u00a7 29 \u043f  9);<\/li>\n<li>\u0441\u0442\u0440\u0430\u0445\u043e\u0432\u044b\u0435  \u0432\u043e\u0437\u043c\u0435\u0449\u0435\u043d\u0438\u044f \u0438 \u0432\u044b\u043f\u043b\u0430\u0442\u044b \u0438\u0437 \u043f\u0435\u043d\u0441\u0438\u043e\u043d\u043d\u044b\u0445  \u0444\u043e\u043d\u0434\u043e\u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 (TuMS \u00a7 29 \u043f 9);<\/li>\n<li>\u043f\u043b\u0430\u0442\u0430  \u0437\u0430 \u0432\u044b\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0435 \u0430\u0440\u0442\u0438\u0441\u0442\u0430 \u0438 \u0441\u043f\u043e\u0440\u0442\u0441\u043c\u0435\u043d\u0430 \u0432  \u0441\u0432\u044f\u0437\u0438 \u0441 \u0435\u0433\u043e \u0432\u044b\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0435\u043c \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438  (TuMS \u00a7 29 \u043f 10).<\/li>\n<\/ul>\n<p>\u041a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f, \u043f\u043e \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0432\u044b\u0448\u0435\u0443\u043f\u043e\u043c\u044f\u043d\u0443\u0442\u044b\u0435 \u0432\u0438\u0434\u044b \u0434\u043e\u0445\u043e\u0434\u0430 \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u0432\u044b \u0441\u043c\u043e\u0436\u0435\u0442\u0435 \u043d\u0430\u0439\u0442\u0438 \u0432 \u0417\u0430\u043a\u043e\u043d\u0435 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435.<\/p>\n<p>\u0415\u0441\u043b\u0438 \u0441\u043e \u0441\u0442\u0440\u0430\u043d\u043e\u0439, \u0432 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c, \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0442\u043e \u043f\u0440\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0438 \u0434\u043e\u0445\u043e\u0434\u0430 \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0430 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b \u0438 \u0432\u044b\u0447\u0438\u0442\u0430\u043d\u0438\u044f, \u0438\u0441\u0445\u043e\u0434\u044f\u0449\u0438\u0435 \u0438\u0437 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430.<sup>\u00a0<\/sup><\/p>\n<p><b>\u041a\u043e\u0433\u0434\u0430 \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u043b\u0438\u0446\u043e-\u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u043e\u0431\u044f\u0437\u0430\u043d \u0441\u0430\u043c \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438<\/b><b> \u0434\u043e\u0445\u043e\u0434?<\/b><\/p>\n<ol>\n<li>\u041a\u043e\u0433\u0434\u0430  \u043d\u0435\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043e\u0442 \u043e\u0442\u0447\u0443\u0436\u0434\u0435\u043d\u0438\u044f  \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438. <\/li>\n<li>\u041f\u0440\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u044f  \u043f\u0440\u0438\u0431\u044b\u043b\u0438 \u043e\u0442 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0439  \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438. <\/li>\n<li>\n<p>\u041f\u0440\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438  \u0434\u043e\u0445\u043e\u0434\u0430 \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438, \u0438\u0437 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u043d\u0435 \u0431\u044b\u043b  \u0443\u0434\u0435\u0440\u0436\u0430\u043d \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433.<\/p>\n<\/li>\n<\/ol>\n<p>\u0422\u044b\u043d\u0438\u0441 \u042d\u043b\u043b\u0438\u043d\u0433, <em>magister iuris<\/em><\/p>\n<p>\u0420\u0443\u043a\u043e\u0432\u043e\u0434\u0438\u0442\u0435\u043b\u044c \u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u043e\u0439 \u0413\u0440\u0443\u043f\u043f\u044b<\/p>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Erinevatel riikidel on tihti residentsuse m\u00e4\u00e4ramise kriteeriumid erinevad, mille t\u00f5ttu v\u00f5ib juhtuda, et isikut peavad oma maksuresidendiks mitu riiki korraga. Tavaliselt v\u00e4lditakse selline topeltresidentsus riikidevahelise topeltmaksustamise v\u00e4ltimise lepinguga. Infot Eesti s\u00f5lmitud maksulepingute kohta leiate Eesti Maksu- ja Tolliameti kodulehelt. Kahjuks ei ole Eestil lepingut meie suurema l\u00e4hinaabri Venemaaga. Mitteresident maksab Eestis tulumaksu vaid Eesti tulult, [&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-6644","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>Mitteresidendist f\u00fc\u00fcsilise isiku tulu deklareerimine Eestis &#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\/mitteresidendist-fuusilise-isiku-tulu-deklareerimine-eestis\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mitteresidendist f\u00fc\u00fcsilise isiku tulu deklareerimine Eestis &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Erinevatel riikidel on tihti residentsuse m\u00e4\u00e4ramise kriteeriumid erinevad, mille t\u00f5ttu v\u00f5ib juhtuda, et isikut peavad oma maksuresidendiks mitu riiki korraga. Tavaliselt v\u00e4lditakse selline topeltresidentsus riikidevahelise topeltmaksustamise v\u00e4ltimise lepinguga. Infot Eesti s\u00f5lmitud maksulepingute kohta leiate Eesti Maksu- ja Tolliameti kodulehelt. Kahjuks ei ole Eestil lepingut meie suurema l\u00e4hinaabri Venemaaga. 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