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Proposed amendments to the Commercial Code: less formality, but new obligations for management board

Legal

The Ministry of Justice and Digital Affairs has prepared an extensive draft act amending the Commercial Code and other legislation. Its aim is to make the incorporation and management of companies and registry procedures more flexible, while also resolving issues that have caused disputes in practice.

Uljana Feldman
| 8 min read | 27 Aug 2026

European employment law: a practical guide to 15 jurisdictions

Employment law

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.

2 min read | 21 Aug 2026

Taxation of salaries paid to local employees of foreign embassies in Estonia – what should you know?

Outsourcing services

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.

4 min read | 19 Aug 2026

Taxation of passenger cars: company car or personal car?

Tax advice

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.

Jelena Leoško
| 10 min read | 14 May 2026

Labour Inspectorate: employers are accused for moral damage in nearly every dispute

Legal

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.

Kristel Tiits
| 6 min read | 09 Apr 2026

Employment contract review assistant

AI Assistant

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.

Margit Paddo
| 2 min read | 25 Mar 2026

Flexible working time – now also legally established freedom to shape working time

Labor law

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.

Kristel Tiits
| 2 min read | 19 Feb 2026

What to keep in mind when declaring 2025 income?

Taxes

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.

Urzula Välb
| 6 min read | 12 Feb 2026

When and how to measure the fair value of an investment property?

Audit

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.

Mari Usin
| 4 min read | 12 Feb 2026

Key tax changes in the Baltics for 2026

Tax

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.

2 min read | 09 Feb 2026

Which tax changes will enter into force in 2026?

Tax

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.

Jaana Sild
| 9 min read | 08 Dec 2025

New developments in employment law – what changes must employers consider in the coming year?

Employment law

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.

6 min read | 05 Dec 2025

Calculating the Basic Exemption from 2026

Tax

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.

Urzula Välb
| 3 min read | 02 Dec 2025

Kodupaber AS expands its reach with Grant Thornton Baltic’s support

Client story

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.

3 min read | 29 Oct 2025

New service: debt collection

Legal

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.

Uljana Feldman
| 3 min read | 20 Oct 2025
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