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A recent tax ruling (Ref. 0111-KDIB2-1.4010.66.2025.2.ED) issued for a plastic packaging manufacturer addresses the scope of marketing expenses eligible for the expansion relief, clarifying which trade fair and promotional costs may be deducted and which, despite the taxpayer’s arguments, fall outside the scope of the relief.   The tax authority adopted a narrow, literal interpretation […]

A judgment of the Supreme Administrative Court (NSA) from December 2024 (case no. III FSK 661/23) confirms the established line of jurisprudence regarding the liability of management board members of a limited liability company for its tax obligations.   The NSA clearly stated that the joint and several liability of a board member arises from […]

In light of the March ruling by the Supreme Administrative Court (case no. II FSK 1412/24), the approach to the tax qualification of companies formed from the transformation of sole proprietorships is changing. The judgment confirmed that such entities may benefit from the privileges granted to “newly established taxpayers” under the Estonian CIT regime.   […]