{"id":8013,"date":"2023-05-24T09:01:35","date_gmt":"2023-05-24T09:01:35","guid":{"rendered":"https:\/\/grow.ee\/?p=8013"},"modified":"2026-06-22T10:35:19","modified_gmt":"2026-06-22T07:35:19","slug":"voitonjako-ja-osinkojen-verotus","status":"publish","type":"post","link":"https:\/\/grow.ee\/fi\/kasumi-jaotamine-ja-dividendide-maksustamine\/","title":{"rendered":"Kasumi jaotamine ja dividendide maksustamine"},"content":{"rendered":"\n\t<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1343357677\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"750\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2023\/05\/how-to-issue-dividends-in-a-company-limited-by-shares.jpg\" class=\"attachment-original size-original\" alt=\"Dividendid\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2023\/05\/how-to-issue-dividends-in-a-company-limited-by-shares.jpg 1500w, https:\/\/grow.ee\/wp-content\/uploads\/2023\/05\/how-to-issue-dividends-in-a-company-limited-by-shares-300x150.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2023\/05\/how-to-issue-dividends-in-a-company-limited-by-shares-720x360.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2023\/05\/how-to-issue-dividends-in-a-company-limited-by-shares-768x384.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2023\/05\/how-to-issue-dividends-in-a-company-limited-by-shares-800x400.jpg 800w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1343357677 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<div id=\"gap-1534644583\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1534644583 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<p><span data-contrast=\"auto\">Ettev\u00f5tluse eesm\u00e4rke on mitmeid: kasumlikkus, kasv, konkurentsiv\u00f5ime, kliendirahulolu, innovatsioon, sotsiaalne vastutus jpm. Kasumit v\u00f5ib jaotada erinevatel viisidel, kuid dividendide maksmine on \u00fcks levinumaid viise. K\u00e4esoleva blogipostituse eesm\u00e4rk on anda sulle \u00fclevaade sellest, millised on kasumi jaotamise viisid ja kuidas dividende Eestis maksustatakse.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Tavap\u00e4raselt on ettev\u00f5tetel majandusaastaks valitud kalendriaasta. Majandusaasta aruanne tuleb \u00e4riregistrile esitada 6 kuu jooksul p\u00e4rast majandusaasta l\u00f5ppu. Kalendriaasta puhul on t\u00e4htaeg \u00fcldjuhul 30. juuni.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Kasumit\u00a0saab\u00a0jagada\u00a0erinevatel\u00a0viisidel<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Dividendide\u00a0maksmine:<\/span><\/b><span data-contrast=\"auto\"> Dividend on raha, mida ettev\u00f5te maksab oma aktsion\u00e4ridele (osanikele). Dividende v\u00f5ib jaotada aktsion\u00e4ridele (osanikele) \u00fchekordse v\u00f5i mitme makse kaupa<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Reinvesteerimine:<\/span><\/b><span data-contrast=\"auto\"> Ettev\u00f5te v\u00f5ib otsustada oma kasumi investeerida ehk j\u00e4tta jaotamata, et suurendada oma v\u00e4\u00e4rtust tulevikus.\u00a0<\/span><span data-contrast=\"auto\">Jaotamata\u00a0kasumite\u00a0kaudu\u00a0v\u00f5ib\u00a0ka\u00a0aktsiakapitali\u00a0(osakapitali)\u00a0suurendada<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Tagasiostud:<\/span><\/b><span data-contrast=\"auto\"> Ettev\u00f5te v\u00f5ib osta tagasi oma aktsiaid, et v\u00e4hendada nende arvu turul ja seel\u00e4bi suurendada iga aktsia v\u00e4\u00e4rtust v\u00f5i muuta osanike ringi<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">V\u00f5lgade\u00a0v\u00e4hendamine:<\/span><\/b><span data-contrast=\"auto\">\u00a0Ettev\u00f5te\u00a0v\u00f5ib\u00a0oma\u00a0kasumit\u00a0kasutada\u00a0v\u00f5lgade\u00a0tasumiseks, mis\u00a0parandab\u00a0tema\u00a0krediidiv\u00f5imet\u00a0ja\u00a0v\u00e4hendab\u00a0finantskulusid<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h2><span data-contrast=\"auto\">Mida\u00a0pead\u00a0teadma\u00a0dividendidest<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Dividende saab maksta eelmiste perioodide jaotamata kasumi arvelt p\u00e4rast seda, kui majandusaasta aruanne on kinnitatud. Seega esimesel tegutsemisaastal dividende maksta ei saa. Lisaks tuleb veenduda, et osakapital on n\u00f5uetekohaselt sisse makstud ning dividendide v\u00e4ljamakse ei kahjusta \u00fchingu maksev\u00f5imet ega too kaasa omakapitali langemist alla seadusega lubatud piiri.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span data-contrast=\"auto\">Makstud\u00a0dividendid<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Dividendide v\u00e4ljamakseks teevad osanikud v\u00f5i aktsion\u00e4rid otsuse, kuid otsus ise tulumaksukohustust veel ei tekita. Dividendidelt makstakse tulumaksu peale seda, kui on tehtud v\u00e4ljamakse. V\u00e4ljamakse deklareeritakse TSD lisal 7 ning dividendisaajate andmed esitatakse vormil INF 1. Tulumaks tuleb deklareerida ja tasuda v\u00e4ljamaksmisele j\u00e4rgneva kuu 10. kuup\u00e4evaks. Seega on oluline edastada info raamatupidajale \u00f5igeaegselt.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span data-contrast=\"auto\">Saadud\u00a0dividendid<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Juhime t\u00e4helepanu, et ka saadud dividendid tuleb deklareerida jooksvalt. Kui teie firma on ise saanud kelleltki dividende, siis need tuleb deklareerida. \u00dcldjuhul on neilt tulumaks kinni peetud ja deklaratsioon j\u00e4\u00e4b pigem informatiivseks. Seega, kui ettev\u00f5ttest dividende edasi makstakse, siis \u00fcldjuhul on need juba t\u00e4ielikult v\u00f5i osaliselt tulumaksuvabad, kui osalus dividendide maksjas on v\u00e4hemalt 10%. Kui Eesti \u00e4ri\u00fchingult saadud dividend on tulnud alla 10% osaluselt, ei saa seda maksuvabalt edasi jaotada ning omanikele v\u00e4ljamaksmisel v\u00f5ib tekkida t\u00e4iendav tulumaks.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Kuidas\u00a0otsustada,\u00a0kui\u00a0palju\u00a0dividendi\u00a0maksta?<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dividendi suuruse otsustamine s\u00f5ltub ettev\u00f5tte kasumist, finantsolukorrast ja aktsion\u00e4ride (osanike) kokkuleppest. Sageli on ettev\u00f5tetes eelnevalt kokkulepitud dividendipoliitika, kuid tavap\u00e4raselt tehakse otsus igal aastal ettev\u00f5tte olukorda hinnates.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Oluline\u00a0on\u00a0hinnata\u00a0ettev\u00f5tte\u00a0rahavoogusid ja finantsseisundit. Dividendi maksmine peaks olema j\u00e4tkusuutlik ning ettev\u00f5te peaks suutma j\u00e4tkata oma tegevust ja\u00a0investeerimist\u00a0ka\u00a0p\u00e4rast\u00a0dividendide\u00a0v\u00e4ljamaksmist.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">L\u00f5pliku\u00a0otsuse\u00a0dividendi\u00a0maksmise\u00a0kohta peaks tegema ettev\u00f5tte juhatus v\u00f5i aktsion\u00e4ride (osanike) \u00fcldkoosolek (s\u00f5ltuvalt p\u00f5hikirjas kokkulepitust), v\u00f5ttes arvesse eelnevalt mainitud tegureid. Oluline on l\u00e4bi viia p\u00f5hjalik anal\u00fc\u00fcs ja konsulteerida vajadusel raamatupidaja v\u00f5i finantsn\u00f5ustajaga, et tagada otsuse \u00f5igsus ja vastavus\u00a0kehtivatele\u00a0seadustele\u00a0ning\u00a0ettev\u00f5tte\u00a0huve\u00a0silmas\u00a0pidades.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Kasumi\u00a0maksustamine<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Kui olete otsustanud kasumi jagada dividendi maksmise kaudu, on oluline arvestada ka maksustamisega.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Alates 1. jaanuarist 2025 maksustatakse Eestis dividendid \u00e4ri\u00fchingu tasandil \u00fchtse tulumaksum\u00e4\u00e4raga 22\/78 netov\u00e4ljamakselt. See t\u00e4hendab, et kui omanikule makstakse v\u00e4lja 1 000 eurot netodividendi, tuleb ettev\u00f5ttel tasuda tulumaksu 282,05 eurot ja ettev\u00f5tte kogukulu on 1 282,05 eurot. Regulaarsete dividendide soodusm\u00e4\u00e4r enam uutele v\u00e4ljamaksetele ei kohaldu.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Kas\u00a0f\u00fc\u00fcsiline\u00a0isik\u00a0maksab\u00a0dividendilt\u00a0tulumaksu?<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00dcldreeglina f\u00fc\u00fcsiline isik saadud dividendilt tulumaksu ei maksa. Erandina tuleb \u00fcleminekus\u00e4tet siiski endiselt j\u00e4lgida: kui edasi makstakse kuni 31.12.2024 madalama maksum\u00e4\u00e4raga 14\/86 maksustatud dividendi, tuleb f\u00fc\u00fcsilisele isikule edasimaksmisel kinni pidada 7% tulumaks.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><strong>Osalused\u00a0l\u00e4bi\u00a0mitme\u00a0ettev\u00f5tte\u00a0<\/strong><\/p>\n<p><span data-contrast=\"auto\">Mitme \u00e4ri\u00fchingu kaudu omandatud osaluste puhul on peamine k\u00fcsimus see, kas edasimakstava dividendi taga on maksuvabalt edasi jaotatav tulu (n\u00e4iteks v\u00e4hemalt 10% osaluse alusel saadud dividend) v\u00f5i tuleb v\u00e4ljamakse omanikele ettev\u00f5tte tasandil uuesti maksustada. Eesti \u00e4ri\u00fching v\u00e4ljastab n\u00f5udmisel dividendi saajale t\u00f5endi vorm TD, mis t\u00f5endab dividendide maksustatud osa. Alla 10% osalusega Eesti \u00e4ri\u00fchingult saadud dividendi puhul v\u00f5ib omanikele edasi maksmisel tekkida topeltmaksustamine.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Otsus\u00a0dividendide\u00a0jaotamiseks<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dividendide jaotamise otsus tehakse netosummas ehk summas, mida soovitakse osanikule v\u00e4lja maksta. Sellele lisandub ettev\u00f5tte tasandil tulumaks 22\/78. Kui on kasutatud enne 2025. aastat kehtinud 14\/86 maksustamise \u00f5igust, tuleb f\u00fc\u00fcsilisest isikust saaja puhul kinni pidada tulumaks 7%. <\/span><a href=\"https:\/\/grow.ee\/wp-content\/uploads\/2019\/04\/Aastaaruande-kinnitamine-dividendid.doc\"><span data-contrast=\"auto\">Aastaaruande\u00a0kinnitamine\u00a0ja\u00a0dividendide\u00a0jaotamise n\u00e4idise leiad siit.<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Kuidas\u00a0tagada, et\u00a0osanikud\u00a0oleksid\u00a0koheldud\u00a0v\u00f5rdselt<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Kui ettev\u00f5ttel on mitu osanikku, peaks dividendide jaotamise otsus olema selgelt dokumenteeritud ja k\u00f5igile arusaadav. \u00dcldreeglina jaotatakse dividendid osaluste proportsioonis, kuid p\u00f5hikiri v\u00f5i k\u00f5igi osanike kokkulepe v\u00f5ib ette n\u00e4ha ka teistsuguse jaotuse. Erinevate v\u00e4ljamakseaegade, allikate ja maksuk\u00e4sitluste korral tasub enne otsust l\u00e4bi m\u00f5elda, kas k\u00f5ik osanikud saavad v\u00f5rdselt koheldud nii summaliselt kui ka maksustamise seisukohalt.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Kokkuv\u00f5te<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Kui otsustate kasumi jaotada dividendi maksmise kaudu, tuleb see teha vastaval seadusele ja teie ettev\u00f5tte p\u00f5hikirjale. Samuti peate arvestama oma ettev\u00f5tte finantsseisundit.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Kasumi jaotamine ja dividendi maksmine on oluline osa ettev\u00f5tte finantsjuhtimisest. Dividendide maksmine v\u00f5imaldab aktsion\u00e4ridel (osanikel) osa saada ettev\u00f5tte edust ning v\u00f5ib olla ka atraktiivne viis investeerimisest saadava tulu teenimiseks. Siiski on oluline meeles pidada, et kasumi jaotamine ja dividendide maksustamine on keeruline teema ning seet\u00f5ttu on soovitav konsulteerida raamatupidaja v\u00f5i maksun\u00f5ustajaga, et tagada \u00f5iguslik ja maksustamisalane vastavus.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><i><span data-contrast=\"auto\">Blogi\u00a0autor\u00a0on\u00a0Grow Finance\u00a0maksuspetsialist\u00a0Malle Liivat, malle.liivat@grow.ee<\/span><\/i><\/p>\n<div class=\"row\"  id=\"row-1892536337\">\n\n\n\t<div id=\"col-1843833400\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"message-box relative dark\" style=\"padding-top:15px;padding-bottom:15px;\"><div class=\"message-box-bg-image bg-fill fill\" ><\/div><div class=\"message-box-bg-overlay bg-fill fill\" style=\"background-color:rgb(27, 26, 70);\"><\/div><div class=\"container relative\"><div class=\"inner last-reset\">\n\n<div class=\"row\"  id=\"row-158093380\">\n\n\n\t<div id=\"col-357443098\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<h2>R\u00e4\u00e4gi meie finantseksperdiga<\/h2>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-216583077\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\n<a href=\"https:\/\/grow.ee\/vota-meiega-uhendust\/\" class=\"button alert\" style=\"border-radius:8px;\">\n\t\t<span>V\u00d5TA \u00dcHENDUST<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n<\/div><\/div><\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\n  \n    <div class=\"row large-columns-3 medium-columns-1 small-columns-1 slider row-slider slider-nav-reveal slider-nav-push\"  data-flickity-options='{&quot;imagesLoaded&quot;: true, &quot;groupCells&quot;: &quot;100%&quot;, &quot;dragThreshold&quot; : 5, &quot;cellAlign&quot;: &quot;left&quot;,&quot;wrapAround&quot;: 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srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/05\/Tootamine-valismaal-300x163.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/05\/Tootamine-valismaal-720x392.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/05\/Tootamine-valismaal-768x419.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/05\/Tootamine-valismaal-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/05\/Tootamine-valismaal.png 1380w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large \">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/millega-peab-tooandja-arvestama-kui-tootaja-tahab-teise-riiki-kaugtood-tegema\/\" class=\"plain\">T\u00f6\u00f6tamine v\u00e4lisriigist: mida peab t\u00f6\u00f6andja teadma?<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">21\/05\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt \">\n\t\t\t\t\t\tV\u00e4lisriigist t\u00f6\u00f6tamine toob kaasa maksu- ja \u00f5igusk\u00fcsimusi, mida t\u00f6\u00f6andja peab teadma.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/millal-ettevote-vajab-enamat-kui-raamatupidamist\/\" class=\"plain\" aria-label=\"Millal ettev\u00f5te vajab enamat kui raamatupidamist?\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-300x167.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-300x167.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-720x402.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-768x429.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus.png 1376w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large \">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/millal-ettevote-vajab-enamat-kui-raamatupidamist\/\" class=\"plain\">Millal ettev\u00f5te vajab enamat kui raamatupidamist?<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">20\/04\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt \">\n\t\t\t\t\t\t4 m\u00e4rki, et ettev\u00f5te vajab finantsjuhtimises suuremat kaasam\u00f5tlemist ja lisaj\u00f5udu.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/juhi-kaugtood-valismaalt\/\" class=\"plain\" aria-label=\"Juhi kaugt\u00f6\u00f6d v\u00e4lismaalt \u2013 enneta p\u00fcsiva tegevuskoha tekkimist just nende nippidega!\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"164\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-720x393.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-768x419.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine.png 1408w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" style=\"background-color:rgb(232, 237, 244);\">\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large \">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/juhi-kaugtood-valismaalt\/\" class=\"plain\">Juhi kaugt\u00f6\u00f6d v\u00e4lismaalt \u2013 enneta p\u00fcsiva tegevuskoha tekkimist just nende nippidega!<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/03\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt \">\n\t\t\t\t\t\tJuhi kaugt\u00f6\u00f6 v\u00e4lismaalt pole vaid mugavus \u2013 loe, kuidas juhtida targalt ja v\u00e4ltida maksuriske.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Kasumi jaotamine ja dividendi maksmine on oluline osa ettev\u00f5tte finantsjuhtimisest.<\/p>","protected":false},"author":10,"featured_media":8015,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,7],"tags":[19],"class_list":["post-8013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","category-raamatupidamine","tag-raamatupidamisteenus"],"_links":{"self":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/8013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/comments?post=8013"}],"version-history":[{"count":11,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/8013\/revisions"}],"predecessor-version":[{"id":15351,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/8013\/revisions\/15351"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/media\/8015"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/media?parent=8013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/categories?post=8013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/tags?post=8013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}