{"id":4772,"date":"2017-11-02T10:34:05","date_gmt":"2017-11-02T08:34:05","guid":{"rendered":"https:\/\/grow.ee\/?p=4772"},"modified":"2025-12-19T14:36:31","modified_gmt":"2025-12-19T11:36:31","slug":"dividends-and-their-correct-payment","status":"publish","type":"post","link":"https:\/\/grow.ee\/en\/dividendid-ja-nende-korrektne-valjamaksmine\/","title":{"rendered":"Dividends and their correct payment"},"content":{"rendered":"<span style=\"font-weight: 400;\">Mis t\u00e4pselt on dividendid? Tegemist on omanikele makstava omanikutuluga.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Dividenditulu on passiivne tulu ja selle <\/span><b>v\u00e4ljamaksmine palga asemel v\u00f5ib kaasa tuua maksuvaidluse<\/b><span style=\"font-weight: 400;\">. Juhul kui juhatuse liige n\u00e4iteks m\u00fc\u00fcb teenuseid, milles ta ise peab aktiivselt osalema, siis eeldatakse, et sellise teenuse eest saadav tasu on maksustatav t\u00f6\u00f6j\u00f5umaksudega. Konsultatsiooniteenused, mida juhatuse liige ise osutab on siin \u00fcheks igap\u00e4evasemaks n\u00e4iteks. Kuid kui ettev\u00f5te saab nii \u00f6elda passiivset tulu, n\u00e4iteks kinnisvara \u00fc\u00fcritulu, siis on dividendid igati \u00f5igustatud.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Dividenditulu puhul peab arvestama seda, et sellelt ei laeku raha haigekassasse ega ka kohustuslikku pensionisambasse. Seega ei pruugi k\u00fcll olla tegemist hea lahendusega kogu sissetuleku katmiseks, kuid ettev\u00f5tte kaudu teenitud <\/span><b>tulu osaline dividendidena v\u00e4lja v\u00f5tmine<\/b><span style=\"font-weight: 400;\"> on igati m\u00f5eldav.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">Aastal 2018 ees ootavatest dividendide maksustamise muudatustest loe meie blogist.<\/span>\r\n<h2><span style=\"font-weight: 400;\">Millal ja mille alusel dividende v\u00e4lja makstakse?<\/span><\/h2>\r\n<span style=\"font-weight: 400;\">Tavaliselt <\/span><b>makstakse dividende v\u00e4lja kord aastas<\/b><span style=\"font-weight: 400;\">, peale aastaaruande kinnitamist. Kuid seda v\u00f5ib teha ka mitmes osas, vastavalt sellele, kuidas on lood vabade vahenditega.<\/span>\r\n\r\n<span style=\"font-weight: 400;\">T\u00e4helepanu tasub siinjuures p\u00f6\u00f6rata sellele, et Maksuametile ei meeldi, kui dividende makstakse v\u00e4lja regulaarselt ja samas summas. <\/span><a href=\"\/en\/?p=3761\"><span style=\"font-weight: 400;\">Vaata meie blogist<\/span><\/a><span style=\"font-weight: 400;\"> t\u00e4psemalt seda, millistel alustel v\u00f5idakse dividende palga v\u00e4ljamakseks lugeda.<\/span>\r\n\r\n<b>Dividende makstakse jaotamata kasumilt<\/b><span style=\"font-weight: 400;\"> ja tulumaksu arvestatakse dividendide netosummalt. Kindlasti ei saa dividende maksta oma suva j\u00e4rgi ja tegemist on reeglitele allutatud valdkonnaga. Toome siinkohal \u00e4ra m\u00f5ned teemad, <\/span><b>millele t\u00e4helepanu p\u00f6\u00f6rata<\/b><span style=\"font-weight: 400;\">:<\/span>\r\n<ul>\r\n \t<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">kas ettev\u00f5tte <\/span><a href=\"\/en\/?p=4563\"><span style=\"font-weight: 400;\">osakapitaliga on k\u00f5ik korras<\/span><\/a><span style=\"font-weight: 400;\"> ja omakapitali tase ei j\u00e4\u00e4 alla piirm\u00e4\u00e4ra?;<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">kas majandusaasta aruanne on kinnitatud?;<\/span><\/li>\r\n \t<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">p\u00e4rast dividendi v\u00e4ljamakset tuleb seda ka j\u00e4rgmise kuu deklaratsioonil kajastada.<\/span><\/li>\r\n<\/ul>\r\n<h2><span style=\"font-weight: 400;\">Kas vajad abi dividendidega seotud teemadel?<\/span><\/h2>\r\n<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>\r\n\r\n<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>","protected":false},"excerpt":{"rendered":"<p>What exactly are dividends? Dividend income is passive income and paying it out in lieu of salary can lead to a tax dispute.<\/p>","protected":false},"author":10,"featured_media":4778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-4772","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\/4772","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=4772"}],"version-history":[{"count":1,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/4772\/revisions"}],"predecessor-version":[{"id":15214,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/4772\/revisions\/15214"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media?parent=4772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/categories?post=4772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/tags?post=4772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}