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Estonia - Estonia Reduces Withholding Tax on Non-Resident Income

Country:
Estonia
Author:
Peep Kalamäe
Issue:
European Taxation, 2009 (Volume 49), No 2
Published:
1 February 2009
On 19 and 20 November 2008, the Estonian parliament made various changes to the Income Tax Act. The basic principle of Estonian corporate taxation was not changed, i.e. the retained earnings of companies remain exempt from corporate income tax. As a result of the law amendments, there are, however, changes to the withholding tax regime for non-residents. This note considers these changes.
 
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