Option to tax
An option to tax is available in Estonia in relation to the following:
• The leasing or letting of immovable property or parts thereof, except dwellings, and the establishment of a usufruct on immovable property or parts thereof.
• The sale of immovable property and parts thereof, except dwellings.
• Listed financial services and transactions in securities, unless the service is provided to a taxable person or taxable person with limited liability of another EU member state.
• Investment gold transferred to a taxable person by a taxable person who, during the business thereof, normally supplies gold
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial