{"id":4717,"date":"2017-10-02T13:35:45","date_gmt":"2017-10-02T11:35:45","guid":{"rendered":"https:\/\/grow.ee\/?p=4717"},"modified":"2017-10-02T13:35:45","modified_gmt":"2017-10-02T11:35:45","slug":"dividends-and-related-changes-in-2018","status":"publish","type":"post","link":"https:\/\/grow.ee\/en\/dividendid-ja-nendega-seotud-muudatused-aastal-2018\/","title":{"rendered":"Dividends and related changes in 2018"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Dividends and related changes in 2018<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kui seni oli dividendi \u00a0maksum\u00e4\u00e4r 20%, siis j\u00e4rgmise aasta kasumi jagamisel tekib v\u00f5imalus kasutada 14%-list tulumaksum\u00e4\u00e4ra, juhul kui eelneval kolmel aastal on makstud dividende. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, this is not a change that will apply to everyone, as this significant drop requires the fulfillment of two conditions - <\/span><b>dividends must be paid to a legal entity and must be done regularly<\/b><span style=\"font-weight: 400;\">. Therefore, the income tax percentage for the end consumer living in Estonia, i.e. the business owner, remains the same.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We draw your attention to the following facts: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The 14% income tax rate can be applied to the 2018 profit, i.e <\/span><b>from 2019 to the dividends to be paid out<\/b><span style=\"font-weight: 400;\">. <\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A 2-year transition period applies, where the average dividend paid out is based on dividend payments made since 2018.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Therefore, if you paid dividends in 2018, then in 2019 there is an opportunity to tax the same amount with income tax 14%. Next year, it will be a 2-year average, and from then on, a 3-year average will apply.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">As there are still legal inconsistencies in the law regarding net and gross dividends with the implementation of 14%, we hope that they will be ironed out before it is implemented.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A company that has received a dividend with an income tax of 14% and pays these dividends on to a private owner, <\/span><b>must pay 7% income tax<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The OECD Economic Review of Estonia states that the planned income tax reduction to 14 percent of distributed dividends if the company has paid dividends for at least three years in a row, <\/span><b>does not bring any positive effect to increase the investment of domestic companies<\/b><span style=\"font-weight: 400;\">, because reinvested profits are tax-free anyway.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kas vajad abi dividendidega seotud teemadel?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kui sa ei ole m\u00f5ningates dividendide v\u00e4ljamaksetega seotud aspektides kindel, siis v\u00f5ta julgelt \u00fchendust Grow raamatupidajatega. Kuna meie poolt pakutav <\/span><a href=\"\/en\/?p=4623\"><span style=\"font-weight: 400;\">online raamatupidamisteenus<\/span><\/a><span style=\"font-weight: 400;\"> h\u00f5lmab k\u00f5igi <\/span><b>meie raamatupidajate aastatepikkust kogemust<\/b><span style=\"font-weight: 400;\">, saame sinu jaoks keerulised toimingud kerge vaevaga korda ajada.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Helista meile kas numbril 5629 3090 v\u00f5i saada e-kiri aadressile <\/span><a href=\"mailto:info@grow.ee\"><span style=\"font-weight: 400;\">info@grow.ee<\/span><\/a><span style=\"font-weight: 400;\"> ja teeme sulle parima pakkumise!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Kui seni oli dividendi \u00a0maksum\u00e4\u00e4r 20%, siis j\u00e4rgmise aasta kasumi jagamisel tekib v\u00f5imalus kasutada 14%-list tulumaksum\u00e4\u00e4ra, juhul kui eelneval kolmel aastal on makstud dividende.<\/p>","protected":false},"author":10,"featured_media":4733,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-4717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-raamatupidamine"],"_links":{"self":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/4717","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/comments?post=4717"}],"version-history":[{"count":0,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/4717\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media?parent=4717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/categories?post=4717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/tags?post=4717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}