Tax residency of a company
When does an Estonian company attract tax residency in a foreign country? The exemption from corporate income tax, a special characteristic of Estonia, attracts foreign entrepreneurs to register companies in…
2015 changes to the Income Tax Act
The changes to the Income Tax Act came to force on 1st January Several changes of the Income Tax Act (abbreviated ITA) came to force from January 2015. 1Office brings…
Taxation of import goods in Sweden
The taxation of non-Community goods in Sweden changes in the new year. From 1st January 2015 a company liable to pay VAT in Sweden needs to declare and pay VAT…
VAT charging of electronic services
From the 1st of January 2015 the new VAT order will begin to apply to B2C electronic services providers due to directive 2008/8/EC of the European Commission. The specified services…
Estonian labor tax rates 2013
New minimum gross monthly salary of 320 euros is not yet approved Minimum gross monthly salary is still 290 euros, until the government approves new minimum with its decree. The…
Changes in Finnish Taxation
The Finnish government agreed on March 21st to set new tax rates by adopting the central government spending limits for 2014-2017. The corporate income tax rate will be cut from…
Changes to the Estonian Value Added Tax Act
There will be changes to the Value Added Tax Act on 1st of January 2011. Most significant changes are: 1. Report on intra-Community supply of goods or service has to…
New limits set for non-taxable costs
Introduction of euro in Estonia will also slightly change the allowed limits of non-taxable costs. 21st of October 2010 Starting from 1st of January 2011 Estonian companies have following limitations…