{"id":19824,"date":"2017-11-02T05:54:53","date_gmt":"2017-11-02T05:54:53","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&#038;p=19824"},"modified":"2026-04-15T13:39:41","modified_gmt":"2026-04-15T13:39:41","slug":"riik-maksustab-laenu-andmise","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/et\/insights\/riik-maksustab-laenu-andmise\/","title":{"rendered":"Riik maksustab laenu andmise"},"content":{"rendered":"\n2018. aastast tuleb ettev\u00f5tjatel hakata maksma tulumaksu laenudelt, mida nad on alates 01.07.2017 andnud oma ema- v\u00f5i s\u00f5sarettev\u00f5tjale.\r\n\r\nSeda juhul, kui laenu tagastamise t\u00e4htaeg on pikem kui 48\u00a0kuud ning laenuandja ei ole v\u00f5imeline t\u00f5endama laenusaaja laenu tagasimaksmise v\u00f5imet ja kavatsust. Samuti maksustatakse l\u00fchema t\u00e4htajaga laenud, kui tehingu asjaolud viitavad, et tegemist v\u00f5ib olla varjatud kasumieraldisega. Edaspidi tuleb aktsion\u00e4rile v\u00f5i osanikule antud laenud ja nende tagasimaksed kvartaalselt ka Maksu- ja Tolliametis deklareerida.\r\n<h5><strong>Maksudest k\u00f5rvalehoidumise eesm\u00e4rgil tehtavad tehingud ja toimingud<\/strong><\/h5>\r\nRiik on p\u00f5hjendanud muudatuste eesm\u00e4rki sooviga t\u00f5kestada kasumi varjatud (laenudena) v\u00e4ljaviimist Eesti \u00e4ri\u00fchingutest. Selle taga omakorda on asjaolu, et kuna Eesti tulumaksus\u00fcsteem ei n\u00e4e ette \u00e4ri\u00fchingu teenitud kasumi maksustamist enne selle jaotamist ja tulumaksureeglid \u00e4ri\u00fchingute antavaid laenusid eraldi ei piira, siis kasutavad v\u00e4lismaiste \u00e4ri\u00fchingute Eestis tegutsevad t\u00fctar\u00fchingud v\u00f5imalust kasumi ema\u00fchingule tulumaksuvabalt v\u00e4ljamaksmiseks laenu sildi all. Selleks antakse laenu sageli ebam\u00f5istlikult pikaks ajaks v\u00f5i pikendatakse korduvalt laenu tagasimaksmise t\u00e4htaega ja\/v\u00f5i ei maksta laenult reaalselt intressi. Selliste laenude kasumijaotiseks \u00fcmberkvalifitseerimine on k\u00fcll p\u00f5him\u00f5tteliselt v\u00f5imalik ka t\u00e4na kehtiva seaduse alusel, kuid maksuhalduri jaoks m\u00e4rkimisv\u00e4\u00e4rselt ressursimahukas ning suurt \u00f5igusvaidluste riski k\u00e4tkev \u00fclesanne.\r\n\r\nSeega otsustas riik anda maksuhaldurile m\u00f5ned lisav\u00f5imalused. T\u00e4nased p\u00f5him\u00f5tted j\u00e4\u00e4vad kehtima ka edaspidi, kuid 2018. aastast muutub laenude k\u00e4sitlemine varjatud kasumieraldisena ning nende maksustamine maksuhaldurile lihtsamaks. Vastupidiselt praegusele korrale, lasub edaspidi laenu andmise puhul suurem t\u00f5endamiskoormus just laenu andnud t\u00fctar\u00fchingul, kes peab suutma haldurile t\u00f5endada, et on k\u00e4itunud vastutustundliku laenuandjana, sh veendunud, et tema ema\u00fching kavatseb laenu tagasi maksta ja on selleks ka v\u00f5imeline.\r\n\r\nMuudatuses toovad ettev\u00f5tjatele kaasa mitmeid lisakohustusi ja uusi riske. Teadlikult k\u00e4itudes on v\u00f5imalik neid riske maandada.\r\n\r\n<a href=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2017\/11\/Laenu-maksustamine_Kati.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-8711\" src=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2017\/11\/Laenu-maksustamine_Kati-1024x677.jpg\" alt=\"\" width=\"1024\" height=\"677\" \/><\/a>\r\n<h5><strong>Muudatused v\u00f5tavad fookusesse kontsernisisesed laenud<\/strong><\/h5>\r\nUus kord puudutab laenu andmist kontserni struktuuris n-\u00f6 \u00fcles ja k\u00f5rvale, mitte aga ema\u00fchingult t\u00fctar\u00fchingule, mis on n\u00e4iteks t\u00fctre majandusraskuste korral igati kohane ja aktsepteeritav tegevus.\r\n\r\nRiik on v\u00f5tnud eesm\u00e4rgiks maksustada edaspidi tulumaksuga k\u00f5ik tagastamatud v\u00f5i pikaajalised laenud, mida t\u00fctar\u00fching on andnud ema\u00fchingule v\u00f5i muule \u00e4ri\u00fchingute ketis \u00fclalpool asuvale \u00e4ri\u00fchingule, samuti n-\u00f6 s\u00f5sar\u00fchingule, ja mis \u00fcletavad selle \u00e4ri\u00fchingu v\u00f5etud laenude ja tema omakapitali tehtud sissemaksete summat. Kui selline laen tagastatakse kahe aasta jooksul selle andmisest arvates, maksab riik maksumaksjale tagasi ka laenu andmisel tasutud tulumaksu.\r\n\r\nSeejuures k\u00e4sitletakse laenuga v\u00f5rdv\u00e4\u00e4rsena ka teatud muid majanduslikult samav\u00e4\u00e4rseid tehinguid. Riskid v\u00f5ivad kaasneda ka j\u00e4relmaksu, tagatiste andmise ja kontsernikonto kasutamisega (oma majandusliku sisu poolest kujutab kontsernikonto ju endast kontsernisisest laenamist). Siiski ei loeta laenuks kauba m\u00fc\u00fcmise v\u00f5i teenuse osutamise k\u00e4igus tavap\u00e4rase, turutingimustele vastava makset\u00e4htaja v\u00f5imaldamist emaettev\u00f5tjale, kui \u00e4ri\u00fching pakub samasuguseid tingimusi ka endaga mitteseotud isikutele v\u00f5i tingimused vastavad mitteseotud isikute vahel tavap\u00e4raselt kasutatavatele.\r\n\r\n<strong>Kokkuv\u00f5ttes 5 olulist punkti, mida uue korra j\u00e4rgi kontsernisiseste laenude puhul silmas pidada<\/strong>\r\n<ul class=\"\">\r\n \t<li>Residendist \u00e4ri\u00fching on kohustatud maksma tulumaksu \u00e4ri\u00fchingu aktsion\u00e4rile v\u00f5i osanikule antud <strong>laenult<\/strong>, kui tehingu asjaolud viitavad, et tegemist <strong>v\u00f5ib olla varjatud kasumieraldisega<\/strong>.<\/li>\r\n \t<li>Eelduslikult on varjatud kasumieraldisega tegemist siis, kui:\r\n<ul class=\"\">\r\n \t<li>laenu antakse emaettev\u00f5tjale v\u00f5i sama emaettev\u00f5tja teisele t\u00fctarettev\u00f5tjale (va laenuandja t\u00fctarettev\u00f5tjale);<\/li>\r\n \t<li>laenu tagastamise t\u00e4htaeg on pikem kui 48\u00a0kuud;<\/li>\r\n \t<li>laenuandja ei ole v\u00f5imeline t\u00f5endama laenusaaja laenu tagasimaksmise v\u00f5imet ja kavatsust.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n<ul class=\"\">\r\n \t<li>Residendist \u00e4ri\u00fchingul (ja teistel seaduses loetletud subjektidel) on kohustus esitada Maksu- ja Tolliametile <strong>kvartalile j\u00e4rgneva kuu 20.\u00a0kuup\u00e4evaks deklaratsioon eelmise kvartali jooksul<\/strong> nimetatud isikutele antud laenude ja nende tagastamise kohta.<\/li>\r\n \t<li>Eelkirjeldatud t\u00f5endamis- ja deklareerimiskohustus rakendub k\u00f5ikide <strong>alates 2017.\u00a0aasta 1.\u00a0juulist antud laenude suhtes<\/strong>, samuti selliste laenude suhtes, mille puhul on alates 2017.\u00a0aasta 1.\u00a0juulist laenusummat suurendatud, laenu tagastamise t\u00e4htaega pikendatud v\u00f5i muid olulisi tingimusi muudetud.<\/li>\r\n \t<li>Ettev\u00f5tjal on \u00f5igus laenult tasutud tulumaksu osas teha \u00fcmberarvutus ning n\u00f5uda enammakstud tulumaksu tagastamist, kui langevad \u00e4ra maksustamise aluseks olevad asjaolud (kui emaettev\u00f5tja on laenu tagastatud).<\/li>\r\n<\/ul>\r\nTRINITI finantseerimise t\u00f6\u00f6grupis puutume emaettev\u00f5tjatele laenu andmise k\u00fcsimustega kokku igap\u00e4evaselt, mist\u00f5ttu oskame ka hinnata kaasnevaid riske. Seet\u00f5ttu soovitame oma klientidel seadusemuudatustele teadlikult l\u00e4heneda ning kaasnevaid riske \u00f5igusn\u00f5ustaja abil \u00f5igeaegselt maandada.\n","protected":false},"featured_media":2808,"template":"","person_countries":[296],"people_industries":[],"experience_practice_area":[300,308,318],"insight_category":[430],"class_list":["post-19824","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","experience_practice_area-arioigus","experience_practice_area-maksuoigus","experience_practice_area-pangandus-finantsoigus","insight_category-blogi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Riik maksustab laenu andmise - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Riik maksustab laenu andmise - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"2018. aastast tuleb ettev\u00f5tjatel hakata maksma tulumaksu laenudelt, mida nad on alates 01.07.2017 andnud oma ema- v\u00f5i s\u00f5sarettev\u00f5tjale. Seda juhul, kui laenu tagastamise t\u00e4htaeg on pikem kui 48\u00a0kuud ning laenuandja ei ole v\u00f5imeline t\u00f5endama laenusaaja laenu tagasimaksmise v\u00f5imet ja kavatsust. Samuti maksustatakse l\u00fchema t\u00e4htajaga laenud, kui tehingu asjaolud viitavad, et tegemist v\u00f5ib olla varjatud kasumieraldisega. 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