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Estonia · Law · SE

434

Act to amend the Income Tax Act and the Accumulated Pensions Act

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

13 May 2024

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AVALDATUD_RIIGITEATAJAS

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Source updated

13 November 2024

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Summary

The draft makes the investment account rules allowing deferral of taxation of income from financial assets and other provisions concerning taxation of income from investments to be made more flexible. The bill expands the list of financial assets of the investment account and adds mortgage bonds, regulated crowdfunding instruments and regulated crypto-assets. This makes it possible to invest tax-efficiently in more than before into financial instruments.

Machine translation from Estonian. The official text remains authoritative.

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23 official files

Vabariigi Presidendi otsus

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