Estonian CIT

CIT taxpayers with simple shareholding structures may choose taxation under the so-called Estonian CIT regime, where taxation is primarily triggered by profit distribution, while current corporate income remains untaxed.

This form of taxation can often be more advantageous than the standard regime. However, it is subject to several statutory conditions and may give rise to practical uncertainties – particularly regarding the concept of hidden profit distributions, which are also taxable.

Our offer

Paczuski Taudul provides comprehensive support regarding Estonian CIT, including:

  • analysing eligibility for taxation under the Estonian CIT regime,
  • analysing the profitability of choosing Estonian CIT,
  • preparing for the transition to taxation under the Estonian CIT regime,
  • providing ongoing support in assessing the tax consequences of transactions subject to the Estonian CIT regime.
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Andrzej Paczuski

Founder of the Paczuski Taudul law firm. Tax advisor and recognized expert in providing tax advisory services to entities in the financial and real estate sectors.