Dividend taxation: what to consider before profits didtribution
Tax advisoryDividend taxation in Estonia from 2025: when and how to distribute dividends and when tax-free redistribution is possible.
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Our company's investment portfolio is very diverse in terms of both asset classes and geographical scope. This means, however, that orientation in all tax rules can be quite difficult.
In order to do everything properly in the taxation of investments, we chose Grant Thornton Baltic as an advisor. Their tax team is familiar with the details of the tax area, including advice on the correct taxation of cross-border investments.
Our cooperation has been smooth and successful. I really appreciate that we have always received quick and practical answers to both simpler questions and more complex transactions.
Notorious OÜ is a next generation asset management and investment company whose investment partners are Taavet Hinrikus and Sten Tamkivi. We invest globally in a variety of asset classes, including technology and start-ups, VC funds, real estate, real and cryptoassets.
We advise on all matters related to corporate taxation.
We advise on foreign tax systems and international tax regulations, including the requirements of cross-border reporting.
We plan the tax consequences of a company's acquisition, transfer, refinancing, restructuring, and listing of bonds or shares.
We perform a risk audit that helps diagnose and limit tax risks and optimize tax obligations.
We advise individuals on personal income taxation issues and, represent the client in communication with the Tax and Customs Board.
We have extensive knowledge in the field of VAT, excise duties and customs, both on the national and international level.
We help plan and document all aspects of a company's transfer pricing strategy.
An employee of an Estonian company abroad and an employee of a foreign company in Estonia - we advise on tax rules.
We prevent tax problems and ensure smooth communication with the Tax and Customs Board.
Our tax specialists have prepared a comparison of the tax systems of the Baltic countries regarding the taxation of companies and individuals.
We advise on all matters related to corporate taxation.
We have extensive knowledge in the field of VAT, excise duties and customs, both on the national and international level.
We advise on foreign tax systems and international tax regulations, including the requirements of cross-border reporting.
We help plan and document all aspects of a company's transfer pricing strategy.
We plan the tax consequences of a company's acquisition, transfer, refinancing, restructuring, and listing of bonds or shares.
An employee of an Estonian company abroad and an employee of a foreign company in Estonia - we advise on tax rules.
We perform a risk audit that helps diagnose and limit tax risks and optimize tax obligations.
We prevent tax problems and ensure smooth communication with the Tax and Customs Board.
We advise individuals on personal income taxation issues and, represent the client in communication with the Tax and Customs Board.
Our tax specialists have prepared a comparison of the tax systems of the Baltic countries regarding the taxation of companies and individuals.
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Dividend taxation in Estonia from 2025: when and how to distribute dividends and when tax-free redistribution is possible.
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.
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.