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Estonia · Law · SE

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The Act on the Amendment of the Act on Simplified Taxation of Business Income and the Act on Tax Organization

avaldatud riigiteatajasEstonia· Riigikogu· ET

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15 July 2024

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AVALDATUD_RIIGITEATAJAS

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4 December 2024

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Summary

The number of users of the special taxation procedure established by the Act on Simplified Taxation of Business Income and the amounts of income declared through the business account have grown rapidly over the years. At the same time, several bottlenecks have emerged, due to which the business account may no longer fulfill its original purpose and may no longer be an attractive way of paying taxes for the taxpayer at some point in time. Four important changes are made in the draft law in the taxation of income earned through a business account. The changes concern both business account users and legal entities purchasing services from business account users.

Machine translation from Estonian. The official text remains authoritative.

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