{"id":59341,"date":"2015-01-26T00:00:00","date_gmt":"2015-01-26T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/ariuhingu-maksuresidentsus\/"},"modified":"2018-01-11T08:53:57","modified_gmt":"2018-01-11T08:53:57","slug":"ariuhingu-maksuresidentsus","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/ariuhingu-maksuresidentsus\/","title":{"rendered":"\u00c4ri\u00fchingu maksuresidentsus"},"content":{"rendered":"

Millal tekib Eesti \u00e4ri\u00fchingul v\u00e4lisriigis maksuresidentsus?<\/h3>\n

Eesti erip\u00e4raks olev ettev\u00f5ttete tulumaksuvabastus meelitab Eestisse v\u00e4lisettev\u00f5tjaid \u00e4ri\u00fchinguid registreerima. Eesti ettev\u00f5tjad omakorda tegutsevad aina aktiivsemalt v\u00e4lisriikides ning proovivad seejuures s\u00e4ilitada minimaalset maksukoormust. Seet\u00f5ttu on oluline m\u00e4rkida, et Eestis registreeritud \u00e4ri\u00fchingu kasumit maksustatakse tulumaksuga dividendide v\u00e4ljamaksmisel ainult Eestis, kui tegemist on ainult Eesti maksuresidendinga. Juhul, kui \u00e4ri\u00fching on asutatud Eestis, kuid \u00e4ri\u00fchingu tegelik juhtimine toimub teises riigis, v\u00f5ib \u00e4ri\u00fchingu maksuresidentsus tekkida vastavas riigis ning sellega seoses kerkib topeltmaksustamise v\u00f5imalus.<\/p>\n

Mis on \u00e4ri\u00fchingu juhtimine teises riigis?<\/h3>\n

Eesti \u00e4ri\u00fchingu tegelik juhtimine teises riigis v\u00f5ib olla n\u00e4iteks seal asuv juhatus v\u00f5i ka teenuste ja kaupade m\u00fc\u00fck, igap\u00e4evased majandustehingud, l\u00e4bir\u00e4\u00e4kimiste pidamine ja lepingute s\u00f5lmimine. Sellises olukorras on vastaval riigil \u00f5igus Eesti \u00e4ri\u00fchingu tulu maksustada oma siseriikliku seaduse alusel. Kui kahe riigi vahel ei ole s\u00f5lmitud topeltmaksustamise v\u00e4ltimise lepingut v\u00f5i topeltmaksustamise v\u00e4ltimise lepingu alusel pole v\u00f5imalik maksuresidentsust m\u00e4\u00e4rata, l\u00e4htub iga riik oma tulumaksuseadusest. Seega v\u00f5ib vastav riik maksustada Eesti \u00e4ri\u00fchingu tulu oma siseriikliku seaduse alusel. See t\u00e4hendab, et kuigi \u00e4ri\u00fching on asutatud ja registreeritud Eestis ning on seet\u00f5ttu Eesti maksuresident, v\u00f5ib sel \u00e4ri\u00fchingul olla ka maksuresidentsus teises riigis.<\/p>\n

Kuidas v\u00e4ltida topeltmaksustamist?<\/h3>\n

Topeltmaksustamise v\u00e4ltimiseks on riigid s\u00f5lminud tulu- ja kapitalimaksuga topeltmaksustamise v\u00e4ltimise ja maksudest hoidumise t\u00f5kestamise lepingud, kus reguleeritakse muuhulgas \u00e4ri\u00fchingute maksuresidentsus ning p\u00fcsiva tegevuskoha maksustamine. Eesti Vabariik on s\u00f5lminud topeltmaksustamise v\u00e4ltimise lepingud 58 riigiga<\/a>.<\/p>\n

Kuidas riigid kokkuleppele j\u00f5uavad?<\/h3>\n

Vastavalt topeltmaksustamise v\u00e4ltimise lepingutele v\u00f5ib \u00e4ri\u00fchingu maksuresidentsus olla lahendatud kas riikidevahelise kokkuleppega v\u00f5i nt konkreetselt juhtimisorgani asukohaga. Juhul, kui riigid ei j\u00f5ua kokkuleppele, millise riigi maksuresident \u00e4ri\u00fching on, maksustavad riigid \u00e4ri\u00fchinguid vastavalt siseriiklikule \u00f5igusele ja kerkib topeltmaksustamise oht. Seega tuleb igal konkreetsel juhul vaadata \u00e4ri\u00fchingu maksuresidentsuse regulatsiooni vastavast lepingust Eesti Vabariigi ja v\u00e4lisriigi vahel.<\/p>\n

Milline leping on Soome ja Rootsiga?<\/h3>\n

Kirjeldatud maksuresidentsuse m\u00e4\u00e4ramise regulatsioon on s\u00e4testatud Soome, Rootsi, L\u00e4ti ja Leeduga s\u00f5lmitud topeltmaksustamise v\u00e4ltimise lepingutes. Lepingud n\u00e4evad ette, et kui isikut saab lepingu alusel pidada m\u00f5lema lepinguosalise riigi maksuresidendiks, siis otsustavad lepinguosaliste riikide p\u00e4devad ametiisikud tema suhtes lepingu kohaldamise kokkuleppe teel. Kui kokkuleppele ei j\u00f5uta, siis ei k\u00e4sitata isikut kummagi lepinguosalise riigi maksuresidendina ja lepingus etten\u00e4htud soodustusi talle ei kohaldata.<\/p>\n

Milline leping on Venemaaga?<\/h3>\n

Kahjuks puudub t\u00e4naseni topeltmaksustamise v\u00e4ltimise leping Venemaaga. See v\u00f5ib t\u00e4hendab seda, et nii Eesti kui Venemaa maksustavad Venemaal tegutsevat Eesti \u00e4ri\u00fchingut vastavalt oma siseriiklikule \u00f5igusele ning maksulepinguga antav v\u00f5imalik soodusre\u017eiim puudub. Sama kehtib Eestis tegutseva Vene \u00e4ri\u00fchingu puhul.<\/p>\n

P\u00fcsitegevuskoha kaudu teenitud tulu maksustamine<\/h3>\n

\u00c4ri\u00fchingute puhul, kes on asutatud \u00fches riigis, kuid tegutsevad teises riigis, on oluline p\u00fcsiva tegevuskoha m\u00f5iste ning v\u00f5imalik p\u00fcsiva tegevuskoha kaudu teenitud tulu maksustamine. P\u00fcsiva tegevuskoha \u00fcldregulatsioon tuleneb OECD mudellepingu Model Tax Convention on Income and on Capital<\/a> artiklist 5. P\u00fcsiva tegevuskoha kaudu teenitud tulu maksustamise k\u00fcsimus on lahendatud riikidevahelistes topeltmaksustamise v\u00e4ltimise lepingutes ning samuti riikide sise\u00f5iguses. Siinkohal tuleb j\u00e4llegi vaadata konkreetset maksulepingut ja puudutatud riikide siseriiklikku \u00f5igust. Selles valdkonnas on n\u00e4iteks olnud juhtumeid, kus Eesti osa\u00fching, mille juhatuse liige elab Soomes ja k\u00f5ik m\u00fc\u00fcgitehingud toimuvad Soomes, on pidanud t\u00e4itma tulumaksukohustust Soome Vabariigi ees.<\/p>\n

Kokkuv\u00f5te<\/h3>\n

Eesti siseriiklik tulumaksus\u00fcsteem, kus riik maksustab vaid v\u00e4ljamakstavad dividendid 80\/20 jaotuse alusel 25% maksuga, st et 100 \u00fchikut v\u00e4lja makstud dividende toob kaasa 25 \u00fchikut tulumaksu, kehtib eeldusel, et \u00e4ri\u00fching on Eesti maksuresident ning tal puudub maksuresidentsuse alus teistes riikides.<\/p>\n

Juhul, kui Eesti \u00e4ri\u00fchingut saab pidada ka teise riigi maksuresidendiks v\u00f5i kui tal on teises riigis p\u00fcsiv tegevuskoht, tuleb maksustamisel arvestada nii riikide vaheliste topeltmaksustamise v\u00e4ltimise lepingutega kui ka riikide siseriikliku \u00f5igusega, eriti olukorras kus Eesti riigil puudub teise riigiga topeltmaksustamise v\u00e4ltimise leping.<\/p>\n

T\u00e4psema info saamiseks v\u00f5ta \u00fchendust 1Office Eesti juristiga kirjutades contact@1office.ee v\u00f5i helistades telefonil +372 631 1118.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Millal tekib Eesti \u00e4ri\u00fchingul v\u00e4lisriigis maksuresidentsus? Eesti erip\u00e4raks olev ettev\u00f5ttete tulumaksuvabastus meelitab Eestisse v\u00e4lisettev\u00f5tjaid \u00e4ri\u00fchinguid registreerima. Eesti ettev\u00f5tjad omakorda tegutsevad aina aktiivsemalt v\u00e4lisriikides ning proovivad seejuures s\u00e4ilitada minimaalset maksukoormust. Seet\u00f5ttu on oluline m\u00e4rkida, et Eestis registreeritud \u00e4ri\u00fchingu kasumit maksustatakse tulumaksuga dividendide v\u00e4ljamaksmisel ainult Eestis, kui tegemist on ainult Eesti maksuresidendinga. Juhul, kui \u00e4ri\u00fching on asutatud…<\/p>\n","protected":false},"author":1,"featured_media":61091,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":"","_wp_rev_ctl_limit":""},"categories":[347,353,357],"tags":[],"class_list":["post-59341","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","category-eesti","category-juriidika","category-347","category-353","category-357","description-off"],"acf":[],"yoast_head":"\n\u00c4ri\u00fchingu maksuresidentsus | 1Office Eesti<\/title>\n<meta name=\"description\" content=\"Kui \u00e4ri\u00fching on asutatud Eestis, aga tegelik juhtimine toimub teises riigis, v\u00f5ib \u00e4ri\u00fchingu maksuresidentsus tekkida vastavas riigis.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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