GloBE Country Guide: Estonia

Summary

Status Draft Law
LawAct supplementing the Tax Information Exchange Act, the Tax
Administration Act and the Income Tax Act
of February 8, 2024
Effective DateDecember 31, 2023
IIRArticle 50 Postponement
UTPRArticle 50 Postponement
QDMTTNo
Filing DeadlinesInformation provision under Article 50 of the EU Minimum Tax Directive.
Safe HarboursNo

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties

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