Chapter 2 DEFINITIONS USED IN ACT

Resident

(1) A natural person is a resident if his or her place of residence is in Estonia or if he or she stays in Estonia for at least 183 days over the course of a period of 12 consecutive calendar months. A person shall be deemed to be a resident as of the date of his or her arrival in Estonia. Estonian state public servants who are in foreign service are also residents. A resident natural person shall pay income tax on all income derived by him or her in Estonia and outside Estonia, regardless of whether the income is listed in §§ 13–22 or not.

(2) A legal person is a resident if it is established pursuant to Estonian law. European public limited companies (SE) and European associations (SCE) whose seat is registered in Estonia are also residents. A resident legal person shall pay income tax on the objects of taxation prescribed in §§ 48–52 and withhold income tax from payments listed in § 41.

(3) A non-resident is a natural or legal person not specified in subsections (1) or (2). A non-resident shall pay income tax pursuant to the provisions of § 29 only on income derived from Estonian sources. Unless otherwise prescribed in this Act, the income of a non-resident legal person shall be declared and income tax shall be imposed, withheld and paid pursuant to the same conditions and procedure as in the case of a non-resident natural person.

(3¹) The income of foreign associations of persons or pools of assets without the status of a legal person is subject to taxation as the income of the shareholders or members of such association or pool in proportion to the sizes of their holdings. If the members or shareholders of an association or pool of assets are unknown or their residency is not proved, the income is attributed to the person who administers the assets of the association or the pool of assets or who concludes transactions in the name thereof. Income tax shall be withheld from payments made to such associations or pools of assets according to the provisions of law applicable to non-resident legal persons. If such association or pool of assets is located in a low tax rate territory (§ 10), income tax shall be withheld according to the provisions of law applicable to legal persons located in low tax rate territories.

(4) A non-resident legal person which has a permanent establishment in Estonia (§ 7) shall pay income tax pursuant to the procedure provided for in § 53. A non-resident natural person who has a permanent establishment in Estonia shall pay income tax pursuant to the procedure provided for in § 14. Subsection (3) does not apply to taxation of income derived by such non-residents through their permanent establishments.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

(5) If the residency prescribed on the basis of an international agreement differs from the residency prescribed pursuant to law or if the international agreement prescribes more favourable conditions for taxation of income than those provided by law, the provisions of the international agreement apply.
[RT I 2006, 28, 208 - entry into force 01.01.2007]

(6) A natural person shall notify the tax authority of any circumstances related to changing his or her residency for tax purposes and complete the form for determining residency for tax purposes. The form for determining natural person's residency for tax purposes shall be established by a regulation of the Minister of Finance.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

Дата добавления: 2015-11-14