Our Corporate Income Tax team provides advisory services covering the full spectrum of situations a CIT taxpayer may encounter, irrespective of their industry or scale of operations.

We offer comprehensive support to entrepreneurs in determining the optimal taxation of their business activities, ranging from holistic reviews of tax settlements to in-depth analyses of the tax treatment of specific, non-standard transactions.

In addition to standard CIT matters, we also support our clients in determining and fulfilling their obligations under special tax regimes including, among others, the Estonian CIT regime, holding company structures, controlled foreign companies (CFCs), and the minimum income tax.

Our CIT service offering includes, in particular, support for clients in implementing the following projects:

• Comprehensive review of CIT settlements
• Review of the annual CIT calculation
• Analysis of transactions from the CIT perspective
• Assessment of eligibility of expenses for tax deduction
• Analysis of the tax consequences of investments in financial instruments
• Estonian CIT regime
• Taxation of NGOs
• Application of the holding company exemption
• Compliance with obligations applicable to real estate companies
• Analysis of taxation of controlled foreign companies (CFCs)

Analysis of taxation under the domestic minimum income tax