Hands-on advice to tackle business challenges and make smarter decisions at the right time.
We have prepared a comprehensive overview of European employment law, providing insight into the employment law frameworks across 15 key European jurisdictions. It is designed to help international employers better understand the regulatory landscape in different markets and the practical requirements that come with it.
The taxation of salaries paid to local employees of foreign embassies often raises questions in practice. In particular, it may be unclear why income tax is not withheld from the salary, why the salary is declared in Annex 1 to the TSD tax return using payment type 11, and why the employee must pay the income tax themselves.
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.
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.
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.
On 13 February, amendments to the Employment Contracts Act entered into force, opening the door to more flexible work organisation and providing employees and employers with an innovative opportunity to conclude flexible working time agreements.
From 16 February, the filing of 2025 income tax returns begins. As usual, a tax return must be filed if, during the year, you received income on which Estonian income tax was not withheld, or if you wish to claim tax reliefs.
When and how should the fair value of an investment property be measured? This article explains the requirements of RTJ 6, outlines the differences between the fair value and cost models, and highlights the most common valuation pitfalls. Practical guidance helps management ensure a market-based and reliable valuation.
The year 2026 will bring several significant tax changes across the Baltic States, affecting both businesses and individuals. In this overview, Grant Thornton Baltic tax experts summarise the key tax developments in Estonia, Latvia and Lithuania – covering income tax, VAT, social taxes and excise duties, among others.
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.
