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From a taxation and accounting perspective, gift cards are not merely payment instruments. Their treatment depends both on the type of gift card and on whether the card is sold or given away free of charge. Therefore, now is a good time to revisit when and how gift cards should be taxed and how they should be properly recognised in accounting.

On 1 January 2026, amendments to Estonia’s Cybersecurity Act entered into force, transposing the NIS2 Directive into Estonian law. According to the Estonian Information System Authority (RIA), this increased the number of companies and institutions required to comply with cybersecurity obligations from around 3,500 to nearly 6,500.

The taxation of passenger cars in Estonia mainly depends on who owns the car, how it is used for business purposes, and whether private use is allowed. The Tax and Customs Board follows the principle that not only the actual use of the car matters, but also the possibility of private use.

The use of artificial intelligence has already been strategically implemented in many organisations. But even where it has not, everyone still has access to free AI tools. Whether it is ChatGPT, Claude, Gemini or another platform, these tools help people write texts, summarise information, organise ideas and perform analyses.

Almost every application employees submit to the labour dispute committee includes a claim for compensation for non-material damage, according to the committee chairs, as described by the Director General of the Labour Inspectorate.

Grant Thornton Baltic announced on 1 April that it has proposed considering the partial privatisation of the Estonian Information System Authority (RIA) and, in cooperation, creating a new information system, MinuKüTS. The aim is to help companies finally understand which cybersecurity and information security requirements actually apply to them and what obligations they must fulfil.

This AI assistant helps assess whether an employment contract complies with applicable labour law and identifies potential risk areas. It is suitable for anyone who wants to perform an initial review of an employment contract document (in PDF or Word), detect shortcomings, and reduce legal risks before using or signing the contract.

Dividend taxation in Estonia from 2025: when and how to distribute dividends and when tax-free redistribution is possible.

Many managers see the management report as a mandatory add-on, but in reality, it is at least as important as the balance sheet or income statement. It is through the management report that a bank, partner, investor or other stakeholder forms an initial view of the company’s management, current position and future outlook.

The going concern assumption means that a company is able to continue its normal business operations and meet its obligations when they fall due. In practice, this is not merely a disclosure in the financial statements but an everyday risk-management question for management: does the company have a realistic plan, sufficient cash flow, and access to financing even if the economic environment deteriorates?

Grant Thornton's Women in Business 2026 report reveals that 91.9% of mid-market leaders say they personally consider a company's gender equality initiatives when applying for roles, with two-thirds calling it a priority.

Sport helps Terje maintain balance and clarity, while the ambition inherent in sport carries over into her professional challenges. “Sport has taught me a winner’s mindset,” she confirms.

On International Women’s Day, the spotlight at Grant Thornton Baltic is on our female colleagues. We asked three of our energetic coworkers – Terje Liiv, Marge Litvinova, and Belinda Borodin – how they manage to balance an intensive workday with their exciting hobbies and much more. Read on to discover how these proactive women juggle multiple roles with such dedication!

HR Manager Marge Litvinova believes that people should collect moments, not things, because that is what truly makes you rich. Marge herself is probably immensely rich, as a co-founder of the Estonian HR Society and a tireless driver of the community, she has experienced countless emotional and gratitude-filled moments.

Informed personnel administration reduces risks, automates processes and ensures compliance. More than payroll – a comprehensive management solution.

Belinda Borodin, who works as Head of Information Security, has a heart that belongs to sport. When the office door closes behind her at the end of the workday, you will soon find Belinda in the gym, where she coaches a sport that is still relatively uncommon in Estonia. However, her passion for the field suggests that its growth in recognition and popularity may not be far off.