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Estonia · Law · SE

337

Income Tax Act Amendment Act

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

24 October 2023

Last action

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Status

AVALDATUD_RIIGITEATAJAS

Sponsors

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Subjects

Discovery layer

Source updated

10 April 2024

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Summary

The bill changes the conditions for deducting training costs from the taxable income of a natural person. The bill extends the right to deduct expenses related to youth interest education for students over 18 years of age until the end of elementary school, high school or vocational education or until the student is removed from the school list. In addition, the bill extends for the purpose of preserving the territorial integrity and sovereignty of Ukraine and for specific purposes the possibility of making income tax-free donations and gifts for the purpose of providing and organizing humanitarian aid for one year. For the sake of legal clarity, the draft also specifies the conditions for deducting previously paid insurance premiums from payouts received on the basis of an investment risk life insurance contract.

Machine translation from Estonian. The official text remains authoritative.

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Documents

16 official files

Lõpptekst asice

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