Estonia Tax News

Income Tax Law – amendments enter into force

1 January 2014

Treaty between Estonia and Thailand enters into force

1 January 2014

Treaty between Estonia and Mexico enters into force

31 December 2013

Treaty between Cyprus and Estonia enters into force

25 December 2013

Treaty between Estonia and Morocco signed

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Finland's Supreme Administrative Court rules on using location savings in TP cases

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Treaty between Cyprus and Estonia signed

2 December 2012

Treaty between Estonia and Mexico signed

2 December 2012

Treaty between Bahrain and Estonia signed

2 December 2012

Treaty between Estonia and Thailand signed

2 December 2012

Treaty between Estonia and India enters into force

14 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Income Tax Law – amendments proposed

3 September 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Treaty between Estonia and United Arab Emirates enters into force

3 June 2012

Protocol to treaty between Estonia and Singapore enters into force

17 April 2012

Treaty between Estonia and Korea (Rep.) enters into force

23 August 2010

Treaty between Israel and Estonia – details

23 March 2010