{"id":59354,"date":"2015-10-14T00:00:00","date_gmt":"2015-10-14T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/juhtimisteenus-voi-ou-tamine-2\/"},"modified":"2018-02-14T09:35:32","modified_gmt":"2018-02-14T09:35:32","slug":"juhtimisteenus-voi-ou-tamine-2","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/","title":{"rendered":"Kas juhtimisteenus v\u00f5i O\u00dc-tamine?"},"content":{"rendered":"

O\u00dc-tamiseks nimetatakse \u00e4ri\u00fchingute vahel s\u00f5lmitud juhtimis-, konsultatsiooni- jms teenuste osutamise lepingute (k\u00e4sunduslepingute) alusel t\u00f6\u00f6tajatele v\u00f5i juhtorgani liikmetele tasu maksmist, mille eesm\u00e4rk on v\u00e4ltida t\u00f6\u00f6tasuga seotud maksude tasumist.<\/p>\n

T\u00f6\u00f6suhte varjamine n\u00e4ilise tehinguga<\/h3>\n

Riigikohtu hiljutiste otsuste (nr 3-2-1-82-14<\/a>, nr 3-3-1-25-15<\/a>, nr 3-3-1-12-15<\/a>) alusel loetakse O\u00dc-tamist t\u00f6\u00f6suhte varjamiseks ja seet\u00f5ttu on sellised k\u00e4sunduslepinguid n\u00e4ilised. Tsiviilseadustiku \u00fcldosa seaduse<\/a> \u00a7 89 lg 2 s\u00e4testab, et n\u00e4ilik tehing on t\u00fchine. N\u00e4iliku tehingu maksustamise aluseks on maksukorralduse seaduse<\/a> (MKS) \u00a7 83 lg 4, mis \u00fctleb, et \u201en\u00e4ilikku tehingut ei v\u00f5eta maksustamisel arvesse. Kui n\u00e4ilik tehing tehakse teise tehingu varjamiseks, kohaldatakse maksustamisel varjatud tehingu kohta k\u00e4ivaid s\u00e4tteid<\/em>\u201c.<\/p>\n

Tehing ei toimu osapoolte vahel<\/h3>\n

Kohus on leidnud, et tehingu n\u00e4ilikkus v\u00f5ib seisneda ka selles, et tehing ei ole toimunud nende isikute vahel, keda lepingus lepingupooltena k\u00e4sitletakse. See t\u00e4hendab, et juhtimis- ja n\u00f5ustamisteenuseid ei osuta mitte asjakohased lepingud s\u00f5lminud \u00e4ri\u00fchingud, vaid juhatuse liikmed v\u00f5i t\u00f6\u00f6tajad f\u00fc\u00fcsiliste isikutena ning seet\u00f5ttu v\u00f5ib lepingu poolteks lugeda f\u00fc\u00fcsilisi isikuid. F\u00fc\u00fcsilistele isikutele tehtud v\u00e4ljamaksetelt tuleb aga tasuda ja kinni pidada etten\u00e4htud maksud (RK nr 3-2-1-82-14, p 36).<\/p>\n

Tehingu majanduslik sisu<\/h3>\n

Lisaks MKS \u00a7 83 lg 4-le on veel \u00fcheks \u00f5iguslikuks aluseks t\u00e4iendava maksu m\u00e4\u00e4ramisel MKS \u00a7 84 ehk tehingu majandusliku sisu t\u00f5lgendamise paragrahv. See paragrahv annab maksuhaldurile \u00f5iguse hinnata maksukohustuslase tehinguid majandusliku t\u00f5lgendamise p\u00f5him\u00f5ttest l\u00e4htuvalt, anda tehingutele nende sisule vastav hinnang ning m\u00e4\u00e4rata tasumisele kuuluv maksusumma, olenevalt tehingu majanduslikest tagaj\u00e4rgedest.<\/p>\n

Juhtorgani liikmed ei saa valida teenuse osutamise vormi<\/h3>\n

Kohtus on kahtluse alla seatud Euroopas levinud arusaam, et juhtorgani liikmete tegevus on ettev\u00f5tlus ja ettev\u00f5tlusvabaduse p\u00f5him\u00f5ttest l\u00e4htuvalt v\u00f5ib juhatuse liige valida, kas osutada teenust eraisikuna, FIE-na v\u00f5i oma \u00e4ri\u00fchingu kaudu. T\u00f6\u00f6suhte sisuga k\u00e4sunduslepingute alusel t\u00f6\u00f6tajatele v\u00f5i juhtorgani liikmetele tehtud v\u00e4ljamaksed tuleb maksustada olenevalt lepingute sisust, mitte lepingute vormist.<\/p>\n

Kaasused on erinevad<\/h3>\n

Kohtulahendite valguses tuleb arvestada, et iga kaasus on erinev ja mitte k\u00f5ik k\u00e4sunduslepingud t\u00f6\u00f6tajate v\u00f5i juhtorgani liikmetega seotud \u00e4ri\u00fchingutega ei ole automaatselt \u00fcmberkvalifitseeritavad t\u00f6\u00f6lepingutena. Kohus on leidnud, et seadused ei keela juhatuse liikme \u00fclesannete hulka kuuluvate juhtimis- v\u00f5i n\u00f5ustamisteenuste osutamist \u00e4ri\u00fchingu kaudu. Seega, ainu\u00fcksi fakt, et juriidiline isik osutab juhtimis- v\u00f5i n\u00f5ustamisteenust, ei ole t\u00e4iendava maksukohustuse m\u00e4\u00e4ramise aluseks.<\/p>\n

Tuleb toetuda t\u00f5enditele<\/h3>\n

Kohus on O\u00dc-tamise kaasustes andnud \u00f5iguse maksuhaldurile t\u00e4iendava maksu sissen\u00f5udmisel, arvestades eelk\u00f5ige igas konkreetses vaidluses kogutud t\u00f5endeid. Kohtuasjades ei ole leidnud t\u00f5endamist, et v\u00e4ljamakse tegijad oleks tellinud k\u00e4sundisuhte raames konkreetselt piiritletud \u00fclesannete t\u00e4itmise ning nende eest vastavalt t\u00f6\u00f6 ja kulude mahule tasunud. Menetluses tuvastatud asjaolud viitavad pidevale, kindla kuutasuga jooksvate \u00fclesannete t\u00e4itmisele, mida teostati teenuse saajale kuuluvate vahenditega (kontor, s\u00f5iduk, arvuti, tarkvara) ning see on omane t\u00f6\u00f6suhtele (RK 3-3-1-25-15 p 7.5).<\/p>\n

K\u00e4sunduslepingu sisu<\/h3>\n

K\u00e4sundussuhet k\u00e4sundiandja (teenuse saaja) ja k\u00e4sundisaaja (teenuse osutaja) vahel reguleerib v\u00f5la\u00f5igusseadus<\/a> (V\u00d5S). V\u00d5S \u00a7 619 s\u00e4testab, et k\u00e4sunduslepinguga kohustub \u00fcks isik<\/em> (k\u00e4sundisaaja) vastavalt lepingule osutama teisele isikule (k\u00e4sundiandja) teenuseid (t\u00e4itma k\u00e4sundi), k\u00e4sundiandja aga maksma talle selle eest tasu, kui selles on kokku lepitud<\/em>. V\u00d5S \u00a7 620 lg 2 n\u00e4eb ette, et k\u00e4sundisaaja peab t\u00e4itma k\u00e4sundi vastavalt oma teadmistele ja v\u00f5imetele<\/em> k\u00e4sundiandja jaoks parima kasuga ning \u00e4ra hoidma kahju tekkimise k\u00e4sundiandja varale. Oma majandus- v\u00f5i kutsetegevuses tegutsev k\u00e4sundisaaja peab lisaks sellele toimima \u00fcldiselt tunnustatud kutseoskuste tasemel<\/em>.<\/p>\n

V\u00d5S \u00a7 621 lg 1 s\u00e4testab, et kui k\u00e4sundisaaja peab k\u00e4sundi t\u00e4itma oma erialastele teadmistele v\u00f5i v\u00f5imetele tuginedes, ei v\u00f5i k\u00e4sundiandja anda \u00fcksikasjalikke juhiseid k\u00e4sundi t\u00e4itmise viisi ega tingimuste suhtes<\/em>.<\/p>\n

T\u00f6\u00f6lepingu sisu<\/h3>\n

T\u00f6\u00f6suhet reguleeriva t\u00f6\u00f6lepingu seaduse<\/a> (TLS) \u00a7 1 lg 1 s\u00e4testab, et t\u00f6\u00f6lepingu alusel teeb f\u00fc\u00fcsiline isik<\/em> (t\u00f6\u00f6taja) teisele isikule (t\u00f6\u00f6andja) t\u00f6\u00f6d, alludes tema juhtimisele ja kontrollile. T\u00f6\u00f6andja maksab t\u00f6\u00f6tajale t\u00f6\u00f6 eest tasu.<\/em><\/p>\n

Kohus on tunnustanud maksuhalduri \u00f5igust teenuselepingud t\u00f6\u00f6lepinguteks \u00fcmber kvalifitseerida ja sellest tulenevalt t\u00e4iendavat maksu m\u00e4\u00e4rata p\u00f5hjendusel, et suhted isikute vahel kvalifitseerusid pigem t\u00f6\u00f6suhte alla kui k\u00e4sundussuhte alla.<\/p>\n

Viis asjaolu kohtuotsusest<\/h3>\n

Konkreetselt on kohtuotsuses (RK 3-3-1-25-15 p 2.4) v\u00e4lja toodud viis asjaolu, millele maksuhaldur lepingute \u00fcmberkvalifitseerimisel tugines:
\n1) teenuse osutajad allusid tegelikult teenuse saaja juhtimisele ja kontrollile;
\n2) teenuse osutajatele andis juhiseid teenuse tellija;
\n3) teenuse osutajad kasutasid teenuse tellijale kuuluvat vara;
\n4) teenuse osutajatelt ei n\u00f5utud k\u00e4sunduslepingutele omast aruandlust;
\n5) teenuse osutajate t\u00f6\u00f6aeg langes kokku teenuse tellija \u00fcldise t\u00f6\u00f6ajaga.<\/p>\n

T\u00f6\u00f6j\u00f5umaksude tasumine<\/h3>\n

Juhul kui on tuvastatud k\u00e4sunduslepingute n\u00e4ilikkus ja tegelik t\u00f6\u00f6suhe osapoolte vahel, on k\u00e4sunduslepingu alusel v\u00e4ljamakstud tasudelt t\u00f6\u00f6j\u00f5umaksude arvestamise aluseks v\u00e4ljamakstud summad, millest v\u00f5etakse maha k\u00e4ibemaks, kui teenuse arve on esitatud koos k\u00e4ibemaksuga. Allesj\u00e4\u00e4nud summa maksustatakse netot\u00f6\u00f6tasuna. T\u00f6\u00f6j\u00f5umaksud tuleb seejuures tasuda v\u00e4ljamakse tegijal, sest Eesti Vabariigi maksuseadused ei v\u00f5imalda seadusest tulenevate maksude tasumise ja kinnipidamise kohustusi t\u00f6\u00f6tajale \u00fcle anda. V\u00e4ljamaksete topeltmaksustamise v\u00e4ltimiseks peavad teenuse saaja ja osutaja korrigeerima maksuarvestust, t\u00fchistades v\u00f5i parandades arvet ning korrigeerides asjakohaselt k\u00e4ibemaksudeklaratsioone. T\u00f6\u00f6j\u00f5umaksud deklareerib ja tasub teenuse saaja.<\/p>\n

T\u00f5endid kuludest<\/h3>\n

Kogu v\u00e4ljamakstud tasu \u00fcmberkvalifitseerimist palgatuluks saab v\u00e4ltida, esitades t\u00f5endid ettev\u00f5tlusega seotud kulude kohta vastavalt tulumaksuseaduse \u00a7 12 lg 3-le. Sellisteks kuludeks v\u00f5ivad olla l\u00e4hetus-, b\u00fcroo-, auto-, mobiili- vm t\u00f5endatud kulud.<\/p>\n

T\u00f5endamine ja tagasip\u00f6\u00f6ramine<\/h3>\n

K\u00e4sunduslepingute t\u00f6\u00f6lepinguteks \u00fcmberkvalifitseerimise ohu v\u00e4ltimiseks tuleb k\u00e4sunduslepingute s\u00f5lmimisel ja t\u00e4itmisel j\u00e4lgida, et lepingu sisu vastaks V\u00d5S k\u00e4sunduss\u00e4tetele ning k\u00e4sundussuhte tingimustele. Vaidluse korral maksuhalduriga tuleb olla valmis t\u00f5endama nii teenuse osutamist iseseisva teenuse osutajana kui ka konkreetselt osutatavate teenuste sisu. Kui k\u00e4sunduslepingu alusel osutatav teenus on kvalifitseeritud n\u00e4ilikuks, siis n\u00e4iliku tehingu puhul on lepingupooltel \u00f5igus tagastada tehingu alusel saadu ja korrigeerida vastavalt k\u00e4ibedeklaratsioonid.<\/p>\n

EMTA selgituse O\u00dc-tamise maksustamise kohta leiate siit<\/a>.<\/p>\n

Autor: Katrin Allm\u00e4e, 1Office Eesti jurist<\/p>\n","protected":false},"excerpt":{"rendered":"

O\u00dc-tamiseks nimetatakse \u00e4ri\u00fchingute vahel s\u00f5lmitud juhtimis-, konsultatsiooni- jms teenuste osutamise lepingute (k\u00e4sunduslepingute) alusel t\u00f6\u00f6tajatele v\u00f5i juhtorgani liikmetele tasu maksmist, mille eesm\u00e4rk on v\u00e4ltida t\u00f6\u00f6tasuga seotud maksude tasumist. T\u00f6\u00f6suhte varjamine n\u00e4ilise tehinguga Riigikohtu hiljutiste otsuste (nr 3-2-1-82-14, nr 3-3-1-25-15, nr 3-3-1-12-15) alusel loetakse O\u00dc-tamist t\u00f6\u00f6suhte varjamiseks ja seet\u00f5ttu on sellised k\u00e4sunduslepinguid n\u00e4ilised. Tsiviilseadustiku \u00fcldosa seaduse \u00a7…<\/p>\n","protected":false},"author":1,"featured_media":61055,"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":[353,351,357],"tags":[],"class_list":["post-59354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eesti","category-ettevotte-juhtimine","category-juriidika","category-353","category-351","category-357","description-off"],"acf":[],"yoast_head":"\nKas juhtimisteenus v\u00f5i O\u00dc-tamine? | 1Office Eesti<\/title>\n<meta name=\"description\" content=\"O\u00dc-tamine on \u00fchingute vahel s\u00f5lmitud lepinguga tasude maksmine, eesm\u00e4rgiga v\u00e4ltida t\u00f6\u00f6tasult maksude tasumist, juhtimisteenus on lepingu n\u00e4iliseks sisuks.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kas juhtimisteenus v\u00f5i O\u00dc-tamine?\" \/>\n<meta property=\"og:description\" content=\"O\u00dc-tamine on \u00fchingute vahel s\u00f5lmitud lepinguga tasude maksmine, eesm\u00e4rgiga v\u00e4ltida t\u00f6\u00f6tasult maksude tasumist, juhtimisteenus on lepingu n\u00e4iliseks sisuks.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/\" \/>\n<meta property=\"og:site_name\" content=\"1Office\" \/>\n<meta property=\"article:published_time\" content=\"2015-10-14T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-02-14T09:35:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/1office.co\/wp-content\/uploads\/2015\/10\/pexels-photo-256520.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1271\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Michael Maton\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael Maton\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/\"},\"author\":{\"name\":\"Michael Maton\",\"@id\":\"https:\/\/1office.co\/et\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933\"},\"headline\":\"Kas juhtimisteenus v\u00f5i O\u00dc-tamine?\",\"datePublished\":\"2015-10-14T00:00:00+00:00\",\"dateModified\":\"2018-02-14T09:35:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/\"},\"wordCount\":1047,\"publisher\":{\"@id\":\"https:\/\/1office.co\/et\/#organization\"},\"image\":{\"@id\":\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/1office.co\/wp-content\/uploads\/2015\/10\/pexels-photo-256520.jpeg\",\"articleSection\":[\"Eesti\",\"Ettev\u00f5tte juhtimine\",\"Juriidika\"],\"inLanguage\":\"et\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/\",\"url\":\"https:\/\/1office.co\/et\/blog\/juhtimisteenus-voi-ou-tamine-2\/\",\"name\":\"Kas juhtimisteenus v\u00f5i O\u00dc-tamine? 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