From January 2022, any capital company, regardless of its size, will be allowed to choose settlement under the rules of Estonian CIT, i.e. lump sum tax on income. Also the settlement of such lump sum tax is to become easier, and the tax rates will be reduced to 10 and 20%. When settling PIT, partners in such companies will also deduct a part of the lump sum tax paid by the company.
More details available in our Alert.