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Notification requirement relating to tax incentive

Acquisition cost | Withholding agent for income tax | Deductions upon withholding of income tax | Income tax returns | Calculation of income tax paid abroad | Payment and refund of income tax | Income tax on fringe benefits | Income tax on gifts, donations and costs of entertaining guests | Income tax on dividends and other profit distributions | Taxation of permanent establishment of non-resident in Estonia |


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(1) Resident credit and financial institutions and branches of non-resident credit institutions entered in the Estonian commercial register may submit declarations to their regional structural units of the Tax and Customs Board concerning the interest paid by natural persons during a calendar year on loans one aim of which is acquisition of housing (including construction of housing).

(2) State or local government educational institutions, universities in public law and private schools holding education licences, registered in the Estonian Education Information System or having the right to provide instruction of higher education, are required to submit declarations concerning training expenses specified in § 26 and paid during a calendar year by natural persons to the Tax and Customs Board.
[RT I 2009, 54, 362 - entry into force 01.01.2010]

(3) Persons included in the list specified in subsection 11 (1) are required to submit declarations to the Tax and Customs Board concerning the gifts and donations received during a calendar year and concerning the use of such gifts, donations and other income. A religious association submits the declaration specified in the previous sentence exclusively in respect to use of its income.
[RT I, 18.11.2010, 1 - entry into force 01.01.2012]

(4) An insurer is required to submit a declaration to the Tax and Customs Board concerning the portion of insurance premiums the purpose of paying which was to pay an insured sum as a pension and which are received during a calendar year under insurance contracts for a supplementary funded pension which meet the conditions of § 63 of the Funded Pensions Act. The declaration shall not display the insurance premiums specified in subsection 63 (52) and subsection 65 (3) of the Funded Pensions Act.
[RT I, 18.02.2011, 1 - entry into force 01.01.2012]

(5) A management company of a voluntary pension fund is required to submit to the Tax and Customs Board a declaration concerning the amounts paid to acquire the units of the voluntary pension fund managed by the company during a calendar year. The declaration shall display neither the amounts for which the units of the pension fund were acquired in the course of switching the units nor the contributions specified in subsection 63 (52) of the Funded Pensions Act.
[RT I, 29.03.2012, 1 - entry into force 30.03.2012]

(51) The Social Insurance Board shall submit the names and personal identification codes of the persons receiving the child support specified in subsection 231 (3) as at 31 December and the names and personal identification codes of their children to the Tax and Customs Board.
[RT I 2008, 51, 283 - entry into force 01.01.2009]

(52) The registrar of the Estonian Central Register of Securities shall submit the following information concerning resident natural persons who transferred securities during the period of taxation to the Tax and Customs Board:
1) given name, surname and personal identification code;
2) name of issuer of securities;
3) type and ISIN code of securities;
4) amount of securities;
5) selling price;
6) date of transfer.

(53) Resident credit or financial institutions, branches of non-resident credit institutions entered in the Estonian commercial register and insurers are required to submit to the Tax and Customs Board a declaration concerning the interest and insurance indemnities specified in clause 40 (2) 4) and paid to natural persons, from which income tax has not been withheld.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

(6) The declarations and information specified in subsections (1)–(53) shall be submitted by 1 February of the year following the given calendar year. The declarations concerning the use of gifts, donations and other income specified in subsection (3) shall be submitted by 1 July of the year following the given calendar year. The format of the declarations and the procedure for submission of the declarations shall be established by a regulation of the Minister of Finance.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

[Provisions of § 572 apply to interest paid as of the same date - RT I 2005, 36, 277]

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