{"id":15928,"date":"2023-07-18T15:04:02","date_gmt":"2023-07-18T12:04:02","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=15928"},"modified":"2025-05-01T17:35:29","modified_gmt":"2025-05-01T14:35:29","slug":"tonu-kolts-omandamistehingute-kohal-korgub-jatkuvalt-maksukirves","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/tonu-kolts-omandamistehingute-kohal-korgub-jatkuvalt-maksukirves\/","title":{"rendered":"T\u00f5nu Kolts: Omandamistehingute kohal k\u00f5rgub j\u00e4tkuvalt maksukirves"},"content":{"rendered":"<p><em>Artikkel avaldati 16.m\u00e4rtsil Postimehes.<\/em><\/p>\n<ul class=\"article-bullets article-content\">\n<li class=\"article-bullets__bullet\" style=\"text-align: justify;\">Ettev\u00f5tete omandamine peaks olema koosk\u00f5las tulumaksuseadusega.<\/li>\n<li class=\"article-bullets__bullet\" style=\"text-align: justify;\">Tulumaksuseaduse j\u00e4rgi on k\u00f5ik riigisisesed \u00fchinemised ja jagunemised maksuneutraalsed.<\/li>\n<li class=\"article-bullets__bullet\" style=\"text-align: justify;\">Uus valitsus peaks arutama ka omandamistehinguid.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Omandamistehingud annavad maksueelise, mis aga pole koosk\u00f5las tulumaksuseadusega, leiab advokaadib\u00fcroo COBALT vandeadvokaat T\u00f5nu Kolts.<\/p>\n<p style=\"text-align: justify;\">Omandamistehingud viiakse turul j\u00e4tkuvalt l\u00e4bi kasutades nn\u00a0<em>debt push down-<\/em>struktuuri. Maksuhalduri hinnangul saadakse aga sellise struktuuri kasutamisega maksueelis, mis on vastuolus tulumaksuseaduse sisu ja eesm\u00e4rgiga. Seadusega vastuolus olev maksueelis seisneb ennek\u00f5ike selles, et omandatud ettev\u00f5te j\u00e4\u00e4b teenindama tema omandamiseks v\u00f5etud laenu ning riigile ei laeku mingit maksutulu. Selle illustreerimiseks on toodud j\u00e4rgmine lihtsustatud n\u00e4ide.<\/p>\n<p style=\"text-align: justify;\">Kui ettev\u00f5te A soovib omandada ettev\u00f5tte B, siis omandab ta k\u00f5ik B aktsiad viimase aktsion\u00e4ridelt. Kui n\u00fc\u00fcd A finantseerib ostu l\u00e4bi pangalaenu v\u00f5i muu sarnase instrumendi (nt v\u00f5lakirjad), siis laenu teenindamiseks tulev raha tuleb reeglina B kasumist. Kasumi jaotamisel B poolt A-le kuulub tasumisele aga tulumaks, mist\u00f5ttu laenu teenindamine on alati tulumaksu v\u00f5rra kallim. Selline n\u00e4eb v\u00e4lja n\u00f6 tavap\u00e4rane omandamistehing.<\/p>\n<p style=\"text-align: justify;\">Nn\u00a0<em>debt push down-<\/em>struktuuri kohaselt asutab A aga enne B omandamist \u00e4ri\u00fchingu C ning omandamistehing viiakse l\u00e4bi C ja B vahel. C on siis spetsiaalselt omandamiseks asutatud eraldiseisev \u00e4ri\u00fching. Sealjuures v\u00f5tab tehingu finantseerimiseks laenu C, mitte A. P\u00e4rast omandamistehingu l\u00e4biviimist omab A osalust B-s l\u00e4bi C, millel on kohustused panga ees. Lisaks omandamisele toimub aga\u00a0<em>debt push down<\/em>\u00a0struktuuri kohaselt n\u00fc\u00fcd ka C ja B \u00fchinemine, mille tulemusel C l\u00f5ppeb ja \u00fchineb B-ga (mh l\u00e4heb B-le \u00fcle kohustus tasuda laenu pangale). Sellisel juhul aga ei ole n\u00fc\u00fcd laenu teenindamiseks vaja enam jaotata kasumit, millelt kuuluks tasumisele tulumaks, vaid laenu teenindab B oma igap\u00e4evasest majandustegevusest saadud tulust ning selles seisnebki lubamatu maksueelise saamine.<\/p>\n<div class=\"article-body__item article-body__item--htmlElement\" style=\"text-align: justify;\">\n<p style=\"text-align: justify;\" align=\"left\">Maksuhaldur on \u00fchel v\u00f5i teisel viisil oma seisukohta v\u00e4ljendanud juba aastaid ning nende hinnangul tuleb omandatud ettev\u00f5tte poolt iseenda omandamiseks v\u00f5etud laenu tagasimakseid ja tasutud intressi lugeda ettev\u00f5tlusega mitteseotud v\u00e4ljamakseteks, millelt kuulub tasumisele ettev\u00f5tte tulumaks. Tehingun\u00f5ustajate seas tekitab see teema j\u00e4tkuvalt eriarvamusi \u2013 m\u00f5ned v\u00f5tavad konservatiivsema l\u00e4henemise, teised aga j\u00e4llegi liberaalsema. See on mh p\u00f5hjustatud sellest, et t\u00e4na kehtiva tulumaksuseaduse kohaselt on ideeliselt k\u00f5ik siseriiklikud \u00fchinemised ja jagunemised maksuneutraalsed ning asjaolu, et \u00fchinemise tulemusel l\u00e4hevad kaasa k\u00f5ik \u00fchendatava \u00fchingu varad, kohustused ja \u00f5igused, ei tohiks lugeda maksueeliseks, mis on vastuolus tulumaksuseaduse sisu ja eesm\u00e4rgiga.<\/p>\n<\/div>\n<div class=\"article-body__item article-body__item--htmlElement\">\n<p style=\"text-align: justify;\" align=\"left\">Seni ei ole maksuhaldur teadaolevalt veel ka \u00fchtegi sellist tehingut vaidlustanud ja proovinud laenu- ja intressi tagasimakseid maksustada. K\u00fcll aga on antud vastavasisulisi vastuseid p\u00e4ringutele. Erinevad l\u00e4henemised v\u00f5ivad ka v\u00e4lisinvestorites tekitada teatud ebakindlust. T\u00f5si on ka see, et t\u00e4nast tulumaksuseadust koostades ei m\u00f5eldud nn\u00a0<em>debt push down-<\/em>struktuuri kasutamisele, mist\u00f5ttu ei ole see ka reguleeritud ning maksuhaldur l\u00e4htub tehingu\/maksete \u00fcmberkvalifitseerimise s\u00e4tetest.<\/p>\n<p style=\"text-align: justify;\" align=\"left\"><em>Kui nn debt push down-struktuuri kasutamine \u00fchem\u00f5tteliselt keelatakse, omab see kindlasti teatud m\u00f5ju ka Eesti majandusele, kuna v\u00e4lisinvestorid v\u00f5ivad olla harjunud sellise struktuuri kasutamisega ning ei ole n\u00f5us maksma seet\u00f5ttu k\u00f5rgemat hinda omandatava ettev\u00f5tte eest.<\/em><\/p>\n<div class=\"root flex article-body-content article-body-content--5\" style=\"text-align: justify;\">\n<div class=\"flex--equal-width\">\n<div class=\"article-body\">\n<div class=\"article-body__item article-body__item--htmlElement\">\n<p style=\"text-align: justify;\" align=\"left\">Antud teemat tuleks aga vaadata laiemalt kui lihtsalt m\u00f5ne j\u00e4rjekordse tulumaksuseaduse s\u00e4tte t\u00f5lgendamist, kuna see omab olulist m\u00f5ju omandamistehingute turule. Ehk tegemist on maksupoliitilise otsusega, mille osas peaks seisukoha v\u00f5tma uus valitsus, misj\u00e4rel tasuks kaaluda ka seaduse t\u00e4iendamist, kuna t\u00e4nane ebaselgus ja ebakindlus ei ole kasulik kellelegi. Ette on tulnud olukordi, kus tehingu \u00fche poole n\u00f5ustaja \u00fctleb, et selliselt tehtud tehingud ei kujuta mingit riski ning teise poole n\u00f5ustaja \u00fctleb vastupidist. Samuti on isegi m\u00f5ni tehing \u00e4ra j\u00e4\u00e4nud, kuna ajalooliselt on \u00fching selliselt omandatud ja maksuriski ei saa v\u00e4listada.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"root flex article-body-content article-body-content--7\">\n<div class=\"flex--equal-width\">\n<div class=\"article-body\">\n<div class=\"article-body__item article-body__item--htmlElement\" style=\"text-align: justify;\">\n<p style=\"text-align: justify;\" align=\"left\">Kui nn\u00a0<em>debt push down-<\/em>struktuuri kasutamine \u00fchem\u00f5tteliselt keelatakse, omab see kindlasti teatud m\u00f5ju ka Eesti majandusele, kuna v\u00e4lisinvestorid v\u00f5ivad olla harjunud sellise struktuuri kasutamisega ning ei ole n\u00f5us maksma seet\u00f5ttu k\u00f5rgemat hinda omandatava ettev\u00f5tte eest. See t\u00e4hendab, et omandamistehingud muutuvad sisuliselt 25 protsendi v\u00f5rra kallimaks omandaja jaoks, kui nn\u00a0<em>debt push down-<\/em>struktuuri kasutamine keelatakse. Kui v\u00e4lisinvestorid p\u00f6\u00f6ravad pilgud mujale, siis v\u00f5ib j\u00e4\u00e4da Eesti omanikel m\u00fc\u00fcgist saadavad vahendid saamata, mida investeerida Eesti majandusse. Teisalt kindlasti teatud maksueelis nn\u00a0<em>debt push down-<\/em>struktuuri kasutamisega saadakse.<\/p>\n<\/div>\n<div class=\"article-body__item article-body__item--htmlElement\">\n<p style=\"text-align: justify;\" align=\"left\">Kui n\u00fc\u00fcd p\u00e4rast valimisi koalitsiooni moodustavad parteid on l\u00e4bi arutanud ja vaielnud kui suur saab olema maksuvabatulu v\u00f5i milline saab olema \u00abt\u00e4iendatud\u00bb versioon kehtivast astmelisest tulumaksust, siis tasuks lisaks v\u00f5tta selge seisukoht ka\u00a0<em>debt push down-<\/em>\u00a0struktuuri kasutamise osa ja see kommunikeerida Rahandusministeeriumile, kes saab siis koostada vastava eeln\u00f5u. Kuigi see teema ei puuduta otse f\u00fc\u00fcsilise isiku tulu, omab see kindlasti m\u00f5ju kogu Eesti majanduse k\u00e4ek\u00e4igule ning t\u00e4nane teatud ebaselge olukord ei ole hea kellelegi.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Artikkel avaldati 16.m\u00e4rtsil Postimehes. Ettev\u00f5tete omandamine peaks olema koosk\u00f5las tulumaksuseadusega. Tulumaksuseaduse j\u00e4rgi on k\u00f5ik riigisisesed \u00fchinemised ja jagunemised maksuneutraalsed. Uus valitsus peaks arutama ka omandamistehinguid. Omandamistehingud annavad maksueelise, mis aga pole koosk\u00f5las tulumaksuseadusega, leiab advokaadib\u00fcroo COBALT vandeadvokaat T\u00f5nu Kolts. Omandamistehingud..<\/p>\n","protected":false},"author":6,"featured_media":27133,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[84],"class_list":["post-15928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>T\u00f5nu Kolts: Omandamistehingute kohal k\u00f5rgub j\u00e4tkuvalt maksukirves | COBALT<\/title>\n<meta name=\"description\" content=\"T\u00f5nu Kolts: Omandamistehingute kohal k\u00f5rgub j\u00e4tkuvalt maksukirves. News. Naujienos. Jaunumi. 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