Quick tips from advisors

The new year will bring changes to tax legislation which will affect both companies and individuals. Below is an overview of the main tax changes that will enter into force in 2026, as well as changes already adopted and entered into force during 2025.

The Estonian Parliament has approved several amendments affecting employment relationships. Many of these will enter into force over the coming year and will alter the content of agreements related to work arrangements. This article provides an overview of the changes that will most significantly impact both employers and employees.

The “tax hump” that has been in place for eight years will be abolished, and starting from 1 January 2026 a uniform basic tax exemption of €700 per month (€8,400 per year) will apply regardless of a person’s income level. For those of retirement age, a slightly higher exemption will continue to apply—€9,312 per year.

In December 2024, AS Kodupaber signed a purchase agreement to acquire the long-established wholesale company Ristart AS. The transaction marked an important milestone in Kodupaber’s growth strategy, supported throughout by Grant Thornton Baltic – from the first negotiations to the successful merger of the two companies in June 2025.

Starting from September 2025, Grant Thornton Baltic offers both existing and new clients a comprehensive debt collection service. Our goal is to make debt recovery clear, efficient, and results-oriented.

The Occupational Health and Safety Act (TTOS) obliges employers to prevent and mitigate psychosocial risks – this also includes situations where an employee does not feel safe or is afraid to speak directly to their manager about a concern.

The Defense Tax Act, adopted at the end of last year and widely debated due to the proposed taxation of corporate profits, has been repealed. Instead, permanently increased tax rates will now apply to value-added tax (VAT), income tax, and business income tax.

Grant Thornton Baltic audited the acquisition report prepared by Eesti Energia AS, the main shareholder of Enefit Green AS, for the acquisition of shares belonging to minority shareholders.

In this article, we’ll explore how attackers are misusing trusted technologies - like OAuth and DKIM (more on these in a moment) - and why everyone should be cautious when a message or application requests access to user accounts.