--- title: Training on the ski slope date: 2016-08-17T14:38:57Z modified: 2016-08-17T14:38:57Z permalink: "https://grow.ee/koolitus-suusamael/" type: post status: publish excerpt: "" wpid: 4312 timestamp: 2016-08-17T14:38:57Z tags: - Taxes - Accounting --- Including/not including training and trips in company expenses must be carefully considered. In particular, consider whether and how much of a part leisure time constitutes and whether it entails additional costs. The argument is certainly not the claim that company X costs all its ski holidays. However, it would also be wrong to claim that all seminars outside the workplace should be taxed as a fringe benefit. Here is an excerpt from the 17.08.16 Äripäev article. **"Training" at a ski resort** The tax authority also established that the company’s "mission" on the Tallinn-Paris-Olbia-Nice-Tallinn route had to be considered a trip in light of the available evidence. According to the mission report, the mission was related to real estate development in Bulgaria, but the documents submitted did not confirm the stay in Bulgaria. Moreover, the real estate development in Bulgaria was actually related to the business of a REC Varad subsidiary. Similarly, the connection of the “seminar-training” held in Himos, Finland, with the Kalev REC business was not proven. The tax authority established that the company’s employees spent at least part of the time at the company’s expense at a local ski resort and in restaurants. Moreover, REC Varad had also incorrectly formalized the stays of its managers at the Neste Rally in Finland, the Rally Turkey and the Winter Olympics in Turin in Italy as missions. The accounting documents revealed that the ski resort, restaurants, and the Rally Turkey were visited, but the company did not submit any evidence to refute the conclusions made in the tax ruling. For example, the study materials of the alleged seminar-training, the list of people who introduced the resort and hotel complex, contacts, advertising materials, meeting memos, etc., especially since the REC Varad subsidiary that sued the tax decision was in Bulgaria, not Turkey. You can read more [here](http://www.aripaev.ee/uudised/2016/08/17/kruuda-ees-maksuamet-jarel).