Are you registered in Estonia as non-resident taxpayer?

If yes, then this Newsletter is to draw your attention to the fact that registered non-resident taxpayers in Estonia (i.e., permanent establishment, VAT-liable person, non-resident employer) have the obligation to keep their registration data up to date.

​Rödl & Partner Estonia wishes all students on today´s Knowledge Day a happy start to the new academic year.

As is tradition, our company in Tallinn, which brings together lawyers, tax advisors, management consultants, accountants, and auditors, eagerly awaits active law, accounting, and taxation students to join us.

​Tiina Mirka, Head of BPO at Rödl & Partner Estonia: The new sickness benefit procedure will bring changes for employers.

The sickness benefit procedure applied before the pandemic will be reinstated from 1 July 2023, which will lead to many changes - especially for employers. In particular, the changes concern the compensation of sick days, with the number of sick days subject to compensation increasing according to the amendment.

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​Amendments to the Estonian Commercial Code and the new separate Commercial Register Act

An important date for private legal persons established under Estonian law is 1 February 2023, when the Commercial Register Act enters into force. There will be substantial amendments to the current Commercial Code, whereby the provisions governing the commercial register are being transferred to a separate Commercial Register Act.

Green Office and the campaign „Smart Hunt“ 

Estonian Association for Environmental Management has awarded Rödl & Partner the Green Office Certificate, the aim is to continuously monitor and reduce the environmental impact of office operations, resulting in cost savings, sustainable use of natural resources, reduced waste and a healthier working environment. 


​E-invoicing in Estonia – mandatory in dealings between public and private sector | 

Paper and PDF invoices are expensive, time-consuming to process and require a lot of extra work. Therefore, the aim of the Estonian real-time economy is to show that today's businesses, governments and citizens can save time and money by replacing paper-based economic and administrative transactions with automated data exchange.

​Hints and tips on managing debtors

According to the Bank of Estonia, the country is heading towards recession and due to ongoing high inflation, the purchasing power will also decrease. This means that there is less money available, more care is put into giving any out and it is also time to pay more attention to debtors. Since some time has passed from the last recession, it is appropriate to remind ourselves – what can be done to recover money from debtor?
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​Supply-chain compliance and due diligence in Estonia

Supplying and distributing a specific product or service from the beginning to end is what is known as the supply chain process (involving sourcing of materials, R&D, manufacture, finance, distribution & marketing, customer service). A 2015 survey from Cone Communications  found that 9 out of 10 millennials would switch brands to one associated with a more ethical cause - for a $100 product, customers were willing to pay an average of $27 more if it were made under good working conditions, $19.50 more if the production's carbon emissions were offset and $18.50 more if the raw materials were ethically sourced. 


Our factbook informs you about the roots, beliefs and goals of Rödl & Partner. We will take you on a journey inside our firm and tell you where we come from, how we think and feel and how we see the future. 
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​Tax Table 2024

The Baltics provides a summary of the main taxes in Estonia, Latvia and Lithuania. 
​Checking the list of shareholders in the commercial register.
Have you checked the correctness of the shareholder data in the commercial register? 

It is time to remind you that as of September 1, 2023, the shareholders’ list of a private limited company (“Osaühing” or “OÜ”) is generally kept by the commercial register. This means that the shareholders’ data have legal meaning and a share can be acquired in good faith by a commercial register entry. Therefore, the shareholders’ data on the registry card need to be verified.
​​In Estonia, several amendments to tax laws will come into force in 2024 and 2025.

The next tables show the amendments in tax laws by different 
types of taxes.

New foreign investment control mechanism in Estonia.
In fact, starting from September 1, 2023, Estonia is implementing a foreign direct investment (FDI) background control system. This is required by the relevant Foreign Investment Reliability Assessment Act. 

​Value Added Tax (VAT) Guidelines: An overview of VAT regulations in Estonia 
Attorney-at law Alice Salumets gives a comprehensive overview of the VAT regulations in Estonia »

 Virtual reality: Our Baltic offices in 360 degrees

​Get to know us virtually and experience our working atmosphere and core brand values up close. We offer you exciting insights into the world of Rödl & Partner by using 360 degree technology. 


​Almost 50 interviews: Find out about the oppor­tunities and challenges of entering a new market or expanding locally. 

 Rödl & Partner Linkedin


​NEW | Abuse of a dominant Market Position and Claim for Damages under Estonian Law

In 2020, the Estonian Supreme Court ruled in a case (No. 2-15-505) where the legality of the sales price charged by an undertaking in dominant position under a sales contract was in dispute. The claimant brought an action for damages and, in the alternative, an action for unjust enrichment against the defendant. According to the claim, the seller had abused its dominant market position.

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Renewable energy project development in the Baltics

Alice Salumets, Kristiāna Strenga and Liudgardas Maculevičius – the Baltic team of renewable energy experts at Rödl & Partner – introduced their latest article “Renewable energy project development in the Baltics” in the autumn edition of the Baltic Business Quarterly Magazine published by German-Baltic Chamber of Commerce in Estonia, Latvia, Lithuania (AHK). 
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