{"id":59399,"date":"2017-07-18T00:00:00","date_gmt":"2017-07-18T00:00:00","guid":{"rendered":"https:\/\/1office.co\/blog\/tulumaksuseaduse-muutmisega-seonduva-tahtsusest-ettevotjatele\/"},"modified":"2018-05-18T13:04:48","modified_gmt":"2018-05-18T13:04:48","slug":"tulumaksuseaduse-muutmisega-seonduva-tahtsusest-ettevotjatele","status":"publish","type":"post","link":"https:\/\/1office.co\/et\/blog\/tulumaksuseaduse-muutmisega-seonduva-tahtsusest-ettevotjatele\/","title":{"rendered":"Tulumaksuseaduse muutmisega seonduva t\u00e4htsusest ettev\u00f5tjatele"},"content":{"rendered":"

Esimesel juulil j\u00f5ustus Eestis \u00fcle 250 \u00f5igusakti, millest osad on olulised ka ettev\u00f5tjatele. K\u00f5ige rohkem puudutab ettev\u00f5tjaid tulumaksuseaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus (458 SE) ning toome artiklis v\u00e4lja t\u00e4htsamad punktid, millele t\u00e4helepanu p\u00f6\u00f6rama peaks.<\/strong><\/p>\n

 <\/p>\n

    \n
  1. T\u00f6\u00f6lepingu alusel t\u00f6\u00f6tavate t\u00f6\u00f6tajate puhul on t\u00f6\u00f6andjal n\u00fc\u00fcdsest \u00f5igus h\u00fcvitada t\u00f6\u00f6taja majutamise kulud ilma erisoodustusmaksu tasumata. Tingimuseks on, et t\u00f6\u00f6taja elukoht on v\u00e4hemalt 50 km kaugusel ning majutuskulusid on \u00f5igus maksuvabalt h\u00fcvitada Tallinnas ja Tartus kuni 200 euro ulatuses kuus ning mujal Eestis 100 euro ulatuses.<\/li>\n
  2. Samuti ei pea enam maksma erisoodustusmaksu t\u00f6\u00f6lepingu alusel t\u00f6\u00f6tava isiku transpordiks elu- ja t\u00f6\u00f6koha vahel juhul, kui t\u00f6\u00f6taja elab v\u00e4hemalt 50 km kaugusel t\u00f6\u00f6kohast. Lisav\u00f5imalusena v\u00f5ib t\u00f6\u00f6andja korraldada ka l\u00e4hemal elavatele t\u00f6\u00f6tajatele transpordi ilma erisoodustusmaksu tasumata juhul, kui ta kasutab selleks v\u00e4hemalt kaheksakohalist s\u00f5idukit.<\/li>\n
  3. V\u00f5eti vastu ka uus lahendus varjatud kasumi v\u00e4ljaviimise t\u00f5kestamiseks. Nimelt kui ettev\u00f5tja annab alates 2017. aasta 1. juulist emaettev\u00f5tjale v\u00f5i selle t\u00fctarettev\u00f5tjale laenu\/suurendab olemasolevat laenusummat\/tehakse muid olulisi muudatusi laenulepingus, siis peab ettev\u00f5tja selle j\u00e4rgmisel aastal maksu- ja tolliametile deklareerima.<\/li>\n
  4. Muutusid ka osalusoptsioonide maksustamise reeglid. Juhul, kui t\u00f6\u00f6taja realiseerib osalusoptsiooni ehk omandab \u00e4ri\u00fchingu osa enne, kui optsiooni andmisest on m\u00f6\u00f6dunud kolm aastat, ei pea t\u00f6\u00f6andja realiseerimisest saadud tulult ilmtingimata erisoodustusmaksu maksma. Erisoodustusmaksu ei pea tasuma kogu \u00e4ri\u00fchingu m\u00fc\u00fcgi korral v\u00f5i t\u00f6\u00f6taja t\u00f6\u00f6v\u00f5imetuse v\u00f5i surma korral.<\/li>\n<\/ol>\n

     <\/p>\n

    Seaduse muudatustega saab l\u00e4hemalt tutvuda siin<\/a>.<\/p>\n

     <\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Esimesel juulil j\u00f5ustus Eestis \u00fcle 250 \u00f5igusakti, millest osad on olulised ka ettev\u00f5tjatele. K\u00f5ige rohkem puudutab ettev\u00f5tjaid tulumaksuseaduse muutmise ja sellega seonduvalt teiste seaduste muutmise seadus (458 SE) ning toome artiklis v\u00e4lja t\u00e4htsamad punktid, millele t\u00e4helepanu p\u00f6\u00f6rama peaks.<\/p>\n","protected":false},"author":1,"featured_media":60596,"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":[347,353,358,357,361],"tags":[],"class_list":["post-59399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","category-eesti","category-seadused","category-juriidika","category-uudis","category-347","category-353","category-358","category-357","category-361","description-off"],"acf":[],"yoast_head":"\nTulumaksuseduse muutmise t\u00e4htsus ettev\u00f5tjatele - 1Office<\/title>\n<meta name=\"description\" content=\"Esimesel juulil j\u00f5ustus Eestis \u00fcle 250 \u00f5igusakti, millest osad on olulised ka ettev\u00f5tjatele. 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