How to document employees’ involvement in research and development (R&D) activities?
Table of contents: R&D tax relief – what are the requirements for accounting for personnel costs? R&D tax relief –…
Estonian CIT – how to avoid the trap of so-called double taxation of the company?
In the following video, we unravel the mystery of Estonian CIT and how it allows you to avoid the trap…
Farmland in a Family Foundation
Table of Contents: What was the situation until October 5, 2023? What is the current situation? Do the restrictions apply…
A member of the management board will not always be a VAT taxpayer
Table of contents: Is a manager subject to VAT? Under what conditions can a manager be subject to VAT? As…
Donations for charitable purposes during the holidays without Estonian CIT.
Table of contents: Is a donation subject to Estonian CIT taxation? Can a donation be subject to Estonian CIT taxation?…
he minimum Corporate Income Tax (CIT) is being reinstated
The minimum Corporate Income Tax (CIT) was introduced in 2022 as part of the ‘Polish Deal,’ but its implementation was…
It is worthwhile to request an opinion on the application of withholding tax preferences
Starting from 2022, payments of interest, licensing fees, and dividends for foreign related entities exceeding PLN 2 million in a…
When does a family foundation have to pay taxes?
A family foundation is subject to Corporate Income Tax (CIT). However, the family foundation is exempt from this tax. This…
There is no longer any doubt about how a company should enter the Estonian Corporate Income Tax (CIT)
During 2023, doubts arose regarding companies that transition to Estonian Corporate Income Tax (CIT) during the year rather than at…