{"id":29328,"date":"2023-10-24T12:33:07","date_gmt":"2023-10-24T09:33:07","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=29328"},"modified":"2025-05-01T17:32:23","modified_gmt":"2025-05-01T14:32:23","slug":"head-aega-maksuplaneerimine","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/head-aega-maksuplaneerimine\/","title":{"rendered":"Head aega, maksuplaneerimine?"},"content":{"rendered":"<p style=\"text-align: justify;\"><em>Artikkel ilmus toimetatud kujul 4.09.2018 \u00c4rip\u00e4evas.<\/em><\/p>\n<p style=\"text-align: justify;\"><strong>Rahandusministeerium saatis selle aasta kevadel koosk\u00f5lastusringile tulumaksuseaduse muudatused, millega kehtestatakse t\u00e4iendavad reeglid maksudest k\u00f5rvalehoidumise vastu v\u00f5itlemiseks. Tegemist on Euroopa Liidu direktiivi \u00fclev\u00f5tmisega ning muudatused planeeritakse j\u00f5ustada alates 2019. aastast. F\u00fc\u00fcsilisi isikuid puudutab eelk\u00f5ige uus \u00fcldine kuritarvituse vastane s\u00e4te ning lugedes seaduse seletuskirja, tekib paratamatult k\u00fcsimus, kas f\u00fc\u00fcsiliste isikute maksuplaneerimisega on n\u00fc\u00fcd k\u00f5ik?<\/strong><\/p>\n<p style=\"text-align: justify;\">Planeeritavate muudatuste kohaselt lisatakse uus \u00fcldine kuritarvituse vastane s\u00e4te tulumaksuseaduse algusesse, mis sisuliselt t\u00e4hendab seda, et see kehtib kogu tulumaksuseaduse suhtes. Uue s\u00e4tte kohaselt ei v\u00f5eta tulumaksuga maksustamisel arvesse tehinguid v\u00f5i tehingute ahelat, mille p\u00f5hieesm\u00e4rk v\u00f5i \u00fcks p\u00f5hieesm\u00e4rkidest on saada maksueelis, mis on vastuolus kohaldatava maksu\u00f5iguse v\u00f5i v\u00e4lislepingu sisu v\u00f5i eesm\u00e4rgiga, ega ole k\u00f5iki asjasse puutuvaid fakte ja asjaolusid arvesse v\u00f5ttes tegelik. Need tehingud v\u00f5ivad koosneda rohkem kui \u00fchest vaheastmest v\u00f5i osast. Tehinguid v\u00f5i tehingute ahelat ei peeta tegelikuks, kui need ei ole loodud reaalsetel \u00e4rilistel p\u00f5hjustel, mis kajastavad tegelikku majanduslikku sisu.<\/p>\n<p style=\"text-align: justify;\">Samuti lisatakse tulumaksuseadusesse s\u00e4te, mille kohaselt maksustatakse tulumaksuga summa, mille f\u00fc\u00fcsiline isik oleks tuluna saanud, kui oleks puudunud tehing v\u00f5i tehingute ahel, mille p\u00f5hieesm\u00e4rk v\u00f5i \u00fcks p\u00f5hieesm\u00e4rkidest oli saada maksueelis. Eelneva kohta toob seaduse seletuskiri ka n\u00e4ite, mille kohaselt v\u00f5ib uue \u00fcldise kuritarvituse vastase s\u00e4tte alusel maksustada tulumaksuga osaluse m\u00fc\u00fcgist saadud kasu, kui f\u00fc\u00fcsiline isik teeb vahetult enne aktsiate v\u00f5i osade m\u00fc\u00fcki nende samade aktsiate v\u00f5i osadega mitterahalise sissemakse \u00e4ri\u00fchingusse, mis kuulub samale f\u00fc\u00fcsilisele isikule, eesm\u00e4rgiga paigutada f\u00fc\u00fcsilise isiku tulu \u00e4ri\u00fchingusse ja vabaneda seel\u00e4bi f\u00fc\u00fcsilise isiku tulumaksukohustusest v\u00f5i l\u00fckata tulumaksukohustus edasi. Seletuskirja kohaselt on sellise tehingu \u00fcks p\u00f5hieesm\u00e4rkidest saada maksueelis ning tehingu tegelik majanduslik sisu on f\u00fc\u00fcsilise isiku osaluse v\u00f5\u00f5randamine. Aga kas ikka on?<\/p>\n<p style=\"text-align: justify;\">Praktika, mille kohaselt f\u00fc\u00fcsiline isik teeb vahetult enne aktsiate v\u00f5i osade m\u00fc\u00fcki nende samade aktsiate v\u00f5i osadega mitterahalise sissemakse oma \u00e4ri\u00fchingusse, on Eestis \u00fcsna levinud mitmel erineval p\u00f5hjusel ning tuleneb ennek\u00f5ike Eesti tulumaksuseaduse erip\u00e4rast. Veelgi enam, antud temaatika on l\u00e4bi k\u00e4inud Riigikohtust (nn Hansapanga aktsiate m\u00fc\u00fcgi kaasused ja AS Sylvesteri kaasus) ja l\u00f5ppenud maksumaksja v\u00f5iduga (st, selline tegevus on lubatud). Millegip\u00e4rast soovitakse sellist tegevust n\u00fc\u00fcd hakata maksustama. Ei tahaks aga uskuda, et Euroopa Liidu direktiivi v\u00e4lja t\u00f6\u00f6tamisel (mis v\u00f5etakse sisuliselt s\u00f5na-s\u00f5nalt \u00fcle Eesti tulumaksuseadusesse) m\u00f5eldi niiv\u00f5rd Eesti tulumaksuseaduse erip\u00e4radele.<\/p>\n<p style=\"text-align: justify;\">Tekib k\u00fcsimus, kas isik peab edaspidi hakkama t\u00f5esti k\u00e4ituma viisil, mis toob kaasa k\u00f5rgeima maksukohustuse v\u00f5i on tal siiski lubatud kasutada seaduslikke v\u00f5imalusi oma maksukoormuse v\u00e4hendamiseks v\u00f5i edasil\u00fckkamiseks? Seaduse seletuskirja lugedes tekib mulje, et inimene peab edaspidi hakkama ette n\u00e4gema, mida ta teeb v\u00f5i elu toob viie, k\u00fcmne v\u00f5i rohkema aasta p\u00e4rast, v\u00e4ltimaks kartust, et maksuhaldur tuleb ja maksustab mh aktsiate v\u00f5i osade m\u00fc\u00fcgist saadud tulu f\u00fc\u00fcsilise isiku tasemel (kuigi tegelikuks m\u00fc\u00fcjaks on \u00e4ri\u00fching).<\/p>\n<p style=\"text-align: justify;\">Kui seletuskiri kirjeldab juba sellise tehingu maksustatavaks, siis v\u00f5ib tuua mitmeid samalaadseid n\u00e4ited muudest f\u00fc\u00fcsiliste isikute maksuplaneerimise juhtudest, kus edaspidi on kartus, et maksuhaldur v\u00f5ib j\u00f5uda j\u00e4reldusele, et tehingu p\u00f5hieesm\u00e4rk v\u00f5i \u00fcks p\u00f5hieesm\u00e4rkidest on saada maksueelis ning tehingu tegelik majanduslik sisu on f\u00fc\u00fcsilise isiku tulu realiseerimine, mis kuulub maksustamisele.<\/p>\n<p style=\"text-align: justify;\">N\u00e4itena v\u00f5ib tuua \u00e4ri\u00fchingu jagunemise, kui f\u00fc\u00fcsilistest isikutest osanikel on \u00e4ri\u00fchingu tuleviku osas erinev arusaam. Ka siin v\u00f5ib maksuhaldur asuda seisukohale, et \u00e4ri\u00fchingu oleks pidanud esmalt likvideerima, mis tooks kaasa likvideerimisjaotise maksustamise, ning p\u00e4rast seda oleks pidanud iga osanik alustama uue \u00e4riga. Teise levinud n\u00e4itena v\u00f5ib tuua \u00a0kinnisasja (nt korteri) paigutamise \u00e4ri\u00fchingusse mitterahalise sissemaksena ja \u00fc\u00fcritulu teenimise \u00e4ri\u00fchingule. Kas ka siin valitseb oht, et maksuhaldur n\u00e4eb seda f\u00fc\u00fcsilise isiku tuluna, kuna maksukohustus l\u00fckatakse edasi?<\/p>\n<p style=\"text-align: justify;\">Kuigi planeeritav uus reegel kehtib sarnaselt siseriiklike ja piiri\u00fcleste tehingute korral, v\u00f5iks maksuhalduri huviks eelk\u00f5ige olla rakendada seda agressiivsete piiri\u00fclesete maksuplaneerimiste olukordades, millele seletuskiri samuti \u00f5nneks viitab. Seni on maksuhalduri huvi piiri\u00fcleste struktuuride osas olnud \u00fcsna kesine, piirdudes peamiselt siirdehindade kontrollimisega. Pean oluliseks \u00a0veelkord m\u00e4rkida, et \u00fclal kirjeldatud f\u00fc\u00fcsiliste isikute maksuplaneerimise n\u00e4ited tulenevad eelk\u00f5ige Eesti tulumaksuseaduse erip\u00e4rast, mist\u00f5ttu ei peaks maksuhaldur hakkama tegelema vastukaaluks \u201eagressiivse\u201c maksum\u00e4\u00e4ramisega.<\/p>\n<p style=\"text-align: justify;\">L\u00f5petuseks, kui on soov maksustada iga-aastaselt ettev\u00f5tte kasumit tulumaksuga, siis peab tegema ideelise valiku traditsioonilise ja Eesti praeguse tulumaksus\u00fcsteemi vahel, mitte v\u00e4lja m\u00f5tlema asju nagu panditulumaks v\u00f5i proovima maksustada f\u00fc\u00fcsilise isiku poolt seaduslikult tehtud tehinguid.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Artikkel ilmus toimetatud kujul 4.09.2018 \u00c4rip\u00e4evas. Rahandusministeerium saatis selle aasta kevadel koosk\u00f5lastusringile tulumaksuseaduse muudatused, millega kehtestatakse t\u00e4iendavad reeglid maksudest k\u00f5rvalehoidumise vastu v\u00f5itlemiseks. Tegemist on Euroopa Liidu direktiivi \u00fclev\u00f5tmisega ning muudatused planeeritakse j\u00f5ustada alates 2019. aastast. F\u00fc\u00fcsilisi isikuid puudutab eelk\u00f5ige uus..<\/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-29328","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>Head aega, maksuplaneerimine? | COBALT<\/title>\n<meta name=\"description\" content=\"Head aega, maksuplaneerimine?. News. Naujienos. Jaunumi. 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