Distribution of historical profits of a company formed through the transformation of JDG is tax-free
Payment from a limited liability company formed through the transformation of a sole proprietorship, which originates from profits earned before…
A legal entity has the right to compensation – Resolution of the Supreme Court III CZP 22/23
By its decision dated March 8, 2023, file reference I AGa 196/22, the Appellate Court in Gdańsk presented the following…
The Tax Office changes its stance – no preference in Estonian CIT for limited liability companies formed through transformation
A sole proprietorship transformed into a limited liability company will not benefit from the same preferences in Estonian CIT as…
The impact of an employer’s merger or acquisition on the legalization of foreign worker employment
When one company acquires another or when two companies merge, it involves what is known as the general succession of…
Special Investment Fund – Tax Optimization
Capital companies that meet the requirements for the so-called Estonian CIT but choose not to use this form of taxation…
Can an Employer Disclose an Employee’s Sick Leave?
Can an Employer Disclose an Employee’s Sick Leave to a Client? Imagine a situation where you are an employer, and…
Hidden Profits in Estonian CIT – Is There Anything to Worry About?
Many companies are inclined to switch to the Estonian CIT tax system, which offers significant tax savings. However, they often…
Occasional Rental vs. Institutional Rental
Occasional Rental: Occasional rental, which came into effect in January 2010, is governed by an amendment to the Act of…
Revocation of a Repayment Plan in Consumer Bankruptcy
What Is a Repayment Plan in Consumer Bankruptcy? A repayment plan is an incredibly important document in consumer bankruptcy. It…
Taxation of a Procurator in a Limited Liability Company (LLC)
Many business owners consider delegating certain responsibilities within the company to individuals outside of the management board, often contemplating granting…