Commentary

Option to tax

12 Estonia
12 Estonia | Commentary

Option to tax

12 Estonia | Commentary

Option to tax

An option to tax is available in Estonia in relation to the following:

  1.  

    •     The leasing or letting of immovable property or parts thereof, except dwellings, and the establishment of a usufruct on immovable property or parts thereof.

  2.  

    •     The sale of immovable property and parts thereof, except dwellings.

  3.  

    •     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.

  4.  

    •     Investment gold transferred to a taxable person by a taxable person who, during the business thereof, normally supplies gold

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