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Estonia > Banking, finance, insurance workers

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Country: Estonia - Subject: Banking, finance, insurance workers

  1. Estonia - Banking, finance, insurance workers - Law, Act

    Law No. RT I, 07.07.2017, 2 of 19 June 2017 "On Simplified Business Income Taxation". - legislation on-line

    Adoption: 2017-06-19 | Date of entry into force: 2018-01-01 | EST-2017-L-107082

    Paragraph 1: Object of taxation
    Paragraph 2: Payer of tax
    Paragraph 3: Period of taxation
    Paragraph 4: Rate of taxation
    Paragraph 5: Entry into and termination of business account opening contract
    Paragraph 6: Payment of business income tax
    Paragraph 7: Registration of taxpayer in employment register
    Paragraph 8: Receipt of business income tax
    Paragraph 9: Payment of benefits for social protection from business income tax and bases for calculation of amounts of benefits.
    Paragraphs 10-17 amend, inter alia, the Law "On Funded Pensions" (supplements Paragraph 7 with new sub-paragraph), the law "On Social Tax" (supplements Paragraph 2 (Object of taxation) with new sub-paragraph 9, also making wording changes in the same paragraph), the law "On Income Tax" (inter alia, adds sub-paragraph 5 to Paragraph 1 (Object of taxation), makes wording changes in Paragraph 23 (Basic exemption), adds sub-paragraph 13 to Paragraph 34 (Expenses not deductible from business income)), the Law "On Labor Market Services and Benefits" (makes wording changes in Paragraph 6 (Registration as unemployed or as job-seeker), Paragraph 26 (Right to receive unemployment benefit)), the law "On Unemployment Insurance" (supplements Paragraph 3 (Insured person and insurer) with new part 6), the law "On Work Ability Allowance" (wording changes in Paragraph 12 (Right to receive work ability allowance), Paragraph 13 (Amount of work ability allowance)).

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