Tax Insights Estonia For Foreign Residents September 2026 · 1Office Estonia Estonia’s 0% tax on retained profit is real, and it is one of the most genuinely useful features of the Estonian company system for a founder who wants to reinvest rather than pay out early. It is also the kind of feature that gets…
Board Member Fee vs Employment Income for E-Residents: What EMTA Actually Says | 1Office Estonia Tax Intelligence Estonia October 2026 · 1Office Estonia Key Points · 2 minute read Employment income paid to an e-resident for work performed outside Estonia is not subject to Estonian income tax. This is correct and undisputed. Management board member…
Company Formation Sweden September 2026 · 1Office Sweden Key Points · 2 minute read Post-Brexit, a UK-based company can no longer freely trade services, invoice, or establish operational entities across the EU under the freedoms it previously held. A Swedish AB restores those access rights within the EU single market. Sweden requires only SEK 25,000…
Pillar 2 in Sweden: What a Large Group’s Swedish Subsidiary or Branch Actually Needs to Do | 1Office Sweden Tax Sweden Pillar 2 October 2026 · 1Office Sweden Key Points · 5 minute read Pillar 2 scope is determined by the group’s consolidated revenue, not the Swedish entity’s own turnover. A Swedish subsidiary with minimal…
What Your Lithuanian UAB Must File Every Year — And What Happens If You Miss It | 1Office Lithuania Compliance Lithuania October 2026 · 1Office Lithuania Key Points · 3 minute read Accounting obligations for a Lithuanian UAB begin at the moment of registration — not at the first invoice, not at the first employee,…
Market Intelligence Finland September 2026 · 1Office Finland Key Points · 2 minute read Finland’s data centre pipeline is 10x to 15x its current live supply. The build-out creates a supply chain of foreign subcontractors, most of whom have Finnish compliance obligations they have not assessed. Under Verohallinto’s official guidance, each subcontractor’s VAT position in…
Employer Obligations Lithuania September 2026 · 1Office Lithuania Key Points · 2 minute read From 1 October 2026, no daily allowance is payable for one-day domestic business trips in Lithuania. Only documented expense reimbursement applies. First or last trip days lasting under 4 hours now carry only a 20% daily allowance rate, down from the…
Accounting Intelligence Estonia September 2026 · 1Office Estonia Key Points · 2 minute read Every Estonian OÜ must file an annual report by 30 June each year, regardless of activity. There is no exemption for dormant or inactive companies. Estonia does not tax retained profits. Corporate income tax applies only when profits are distributed, at…
Company Formation Sweden Ready-Made AB September 2026 · 1Office Sweden Shelf company providers in Sweden like to lead with a speed claim: a few hours, same day, the fastest way to a registered AB. What those claims almost never explain is that buying a lagerbolag actually involves three separate clocks, and only one of them…
Market Intelligence Finland September 2026 · 1Office Finland Key Points · 2 minute read Finland’s data centre pipeline is EUR 12 billion. International companies entering Finland for construction, installation, or operational work face Finnish VAT and tax registration obligations most of their finance teams do not anticipate. Construction and installation projects in Finland lasting longer…