June 1, 2016

Flowers and other gifts for partners and employees may not always be subject to tax

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…

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May 4, 2016

Advisory Unit team of Leinonen introduced Estonian tax system in Kiev

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…

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April 13, 2016

Leinonen Estonia – the only bookkeeping service company in Estonia with ISO quality certificate!

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…

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April 5, 2016

An alternative to liquidation – merger of a private limited company or a public limited company with assets of natural person.

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…

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March 28, 2016

Amendments to study leaves

The new law has a number of explanations and clarifications, but no large and fundamental changes in the field of study leave. It is still…

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March 23, 2016

Transfer pricing is becoming  a key topic – does your company have the required documents up to date?

If the transfer price is not the market value, the basis for determining income tax should be the market value – the difference between the…

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March 15, 2016

The land tax must be paid at the latest by 31 March

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…

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March 15, 2016

When a non-resident is obliged for registration of VAT liability

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…

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March 14, 2016

Negative net assets – company equity alignment law

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,…

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