News
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…
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…
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…
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…
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…
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…
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,…
Income Taxes in Estonia for Non-Resident Natural Persons
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…
Price discounts applied over a longer period of time
There is no debate when it comes to price discounts applicable upon the moment of sale. Pursuant to § 12 (8) of the Value Added…