{"id":32810,"date":"2023-12-06T10:50:23","date_gmt":"2023-12-06T08:50:23","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=32810"},"modified":"2023-12-19T12:46:23","modified_gmt":"2023-12-19T10:46:23","slug":"eksperdid-kas-ettevotte-ost-laenuga-on-edaspidi-maksustatav","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/eksperdid-kas-ettevotte-ost-laenuga-on-edaspidi-maksustatav\/","title":{"rendered":"Eksperdid: kas ettev\u00f5tte ost laenuga on edaspidi maksustatav?"},"content":{"rendered":"

Artikkel avaldati 21. novembril \u00c4rip\u00e4evas<\/a><\/p>\n

<\/em>Maksuameti juhend nn debt-push-down’i tehingute maksuk\u00e4sitluse kohta on tekitanud t\u00f5siseid murem\u00f5tteid Eesti \u00e4rikogukonnas. Ehkki juhendi eesm\u00e4rk lisada selgust niisuguste tehingute maksustamisse on kiiduv\u00e4\u00e4rt, tuleks t\u00f5siselt kaaluda, kas valitud suund on m\u00f5istlik, kirjutavad Ott Aava ja T\u00f5nu Kolts advokaadib\u00fcroost COBALT.<\/p>\n

Nii Eestis kui teistes riikides omandatakse ettev\u00f5tteid laenuraha kaasates. Sageli h\u00f5lmab see kolme etappi.<\/p>\n

Esmalt asutatakse omandaja \u00fching (SPV), mis koondab k\u00f5iki investoreid. Tehingu tegemine SPV kaudu on sageli seotud riskide juhtimisega. Teiseks v\u00f5tab SPV laenu ning omandab osaluse soovitud \u00fchingus. Kolmandaks toimub SPV ja omandatud \u00fchingu \u00fchinemine, mille tulemusel hakkab laenu tagasi maksma SPV asemel omandatud \u00fching. Sellist struktuuri nimetatakse ka\u00a0debt push-down<\/em>\u2019iks.<\/p>\n

Seadus sellist olukorda otses\u00f5nu ei maksusta. Ent maksu- ja tolliametis (EMTA) on koostamisel\u00a0debt push-down<\/em>‘i juhendmaterjal, mis n\u00e4eb ette sellise struktuuri kasutamisel tasutud laenu- ja intressimaksete maksustamise tulumaksuga. Seda p\u00f5hjusel, et tegemist ei ole ettev\u00f5tlusega seotud v\u00e4ljamaksega.<\/p>\n

EMTA v\u00f5imaliku juhendmaterjali kohta on oma tagasiside andnud teiste seas ka Eesti advokatuuri maksu\u00f5iguse komisjon, pangaliit ning era- ja riskikapitali assotsiatsioon. Kokkuv\u00f5tlikult on nad k\u00f5ik leidnud, et debt push-down<\/em>‘i struktuuri ei kasutata selleks, et saada sellega kaasnev seadusega vastuolus olev maksueelis, vaid selle tingib ennek\u00f5ike laenuv\u00f5imenduse ja riskide juhtimise vajadus, mist\u00f5ttu ei tohiks tavap\u00e4rases olukorras sellist struktuuri maksustada.<\/p>\n

Struktuuri kasutamise p\u00f5hjused<\/p>\n

<\/strong>Debt push-down<\/em>‘i struktuur on Eesti \u00e4rimaastikul levinud praktika. \u00dcheks p\u00f5hjuseks on asjaolu, et see v\u00f5imaldab ettev\u00f5tetel efektiivselt riske maandada, lubades erinevatel investoritel teha investeeringu sama \u00fchingu (ostja) kaudu. See lihtsustab \u00f5iguslike ja finantsriskide haldamist, kaitstes samal ajal tehtavaid investeeringuid.<\/p>\n

P\u00e4rast tehingut ei ole aga m\u00f5istlik ega kuluefektiivne loodud \u00fchingut s\u00e4ilitada, mist\u00f5ttu \u00fchendatakse see ostetud \u00fchinguga. \u00dchendades s\u00e4ilib ostja \u00f5iguslik positsioon, kuid samal ajal lihtsustub struktuur ja v\u00e4henevad kulud.<\/p>\n

Lisaks riskijuhtimisele v\u00f5imaldab debt push-down<\/em> erakapitalifondidel kasutada laenuv\u00f5imendust, mis ilma selleta oleks riskijuhtimise vaatest ilmselt v\u00e4listatud. Asjaolu, et fondid saavad ligip\u00e4\u00e4su suuremale kapitalihulgale ilma m\u00e4rkimisv\u00e4\u00e4rse omakapitali panuseta, toob omakorda kaasa v\u00f5imaluse omandada suuremaid ettev\u00f5tteid.<\/p>\n

Kui Eesti fondidel on laenuv\u00f5imenduse kasutamine keerulisem, v\u00e4heneb nende atraktiivsus investoritele. See takistab Eesti era- ja riskikapitali sektori kasvu, piirab Eesti ettev\u00f5tete v\u00f5imekust meelitada endale arenguks vajalikku kapitali ning avaldab negatiivset m\u00f5ju nii kohalikule ettev\u00f5tlusele kui ka riigi maksutuludele.<\/p>\n

Ostja ja ostetava \u00fchingu \u00fchendamist soovivad enamasti ka pangad. See on tingitud soovist saada kindlustunne, et laenuv\u00f5tjal on piisavad rahavood laenu teenindamiseks ning adekvaatsed varad tagatiseks, kui rahavood peaksid osutuma ebapiisavaks. Pangaliit on selgitanud, et see mitte ainult ei v\u00e4henda panga riske, vaid aitab ka kaasa laenutingimuste parandamisele, sealhulgas soodsamate intressim\u00e4\u00e4rade saavutamisele, mist\u00f5ttu on ostja ja omandava \u00fchendamine tavaliselt ka m\u00f6\u00f6dap\u00e4\u00e4smatu samm.<\/p>\n

Investeeringuid soodustav keskkond on kasulik riigi majandusele ja saadavale maksutulule. Debt push-down<\/em>‘i struktuuride maksustamine piirab investeerimist, misp\u00e4rast on m\u00f5istlik kaaluda, kas selline piirang kaalub \u00fcles v\u00f5imaliku maksutulu.<\/p>\n

\u00d5igusselgus ja alternatiiv<\/p>\n

<\/strong>Kuigi praegu seadus\u00a0dept push-down<\/em>‘i kasutamist otseselt ei maksusta, on EMTA ka varem sellele struktuurile oma n\u00e4ppu viibutanud. Seega on tulnud ette olukordi, kus tehingun\u00f5ustajatel on erinev arusaam sellise struktuuri kasutamisest ja v\u00f5imalikust maksustamisest. Tavaliselt olenevalt siis sellest, kui liberaalne v\u00f5i konservatiivne oli n\u00f5ustaja. Halvimal juhul on see viinud ka tehingu \u00e4raj\u00e4\u00e4miseni.<\/p>\n

Teisis\u00f5nu: t\u00e4na valitsev ebaselgus debt push-down<\/em>‘i kasutamisel ei teeni kellegi huve. Kuna olulisi tehinguid tehakse t\u00e4na Eestis j\u00e4tkuvalt just seda struktuuri kasutades, siis \u00f5igusselgus selles k\u00fcsimuses on pigem h\u00e4davajalik ja EMTA initsiatiiv tervitatav.<\/p>\n

Kuigi tavaolukorras ei kasutata debt push-down<\/em>‘i eesm\u00e4rgiga saada seadusega vastuolus maksueelis, siis kindlasti esineb ka olukordi, kus sellise maksueelise saamine on peamiseks eesm\u00e4rgiks. Seet\u00f5ttu peab EMTA-l s\u00e4ilima v\u00f5imalus niisugusi struktuure vaidlustada ja maksustada. N\u00e4iteks olukorras, kus v\u00e4lisriigi emaettev\u00f5tjal on Eestis kaks t\u00fctar\u00fchingut ning on soov neid \u00fchendada ning enne \u00fchinemist ostab \u00fcks t\u00fctar\u00fching teise \u00e4ra emaettev\u00f5tjalt saadud laenuga. Selle tulemusel tasutakse emaettev\u00f5tjale esmalt ostuhind ning laenu- ja intressimaksed tasutakse allesj\u00e4\u00e4nud \u00fchingu \u00e4ritulust ilma, et seda maksustataks.<\/p>\n

Kui dept push-down<\/em>‘i kasutamist hakatakse maksustama, siis arvatavasti hakatakse kasutama ka alternatiivseid tehingustruktuure. \u00dcheks nendeks on \u00fchingu asemel vara ostmine.<\/p>\n

Oletame, et \u00fchingul on tellisetehas, mille ostmisest \u00fchise laenurahaga on huvitatud kolm ostjat. Nad teevad selle tarbeks SPV ja pank annab sellele tehase ostmiseks laenu. Selle asemel, et osta tehast opereeriv \u00fching ja see hiljem SPVga \u00fchendada, ostetakse hoopis tehas otse. Seejuures on tagaj\u00e4rg sama \u2013 laen ja tehas on samas kohas.<\/p>\n

Tehingun\u00f5ustajatele meeldib see olukord kindlasti rohkem, sest selline tehing on oluliselt keerukam ja toob kaasa k\u00f5rgemad tehingukulud. Kuigi tulem on m\u00f5lemal juhul sama, siis esimesel juhul laen maksustataks ja teisel juhul mitte, mist\u00f5ttu tundub, et maksustamine s\u00f5ltub rohkem tehingu vormist kui sisust. See aga ei peaks nii olema.<\/p>\n

Eesm\u00e4rgist k\u00f5rvale kaldudes<\/p>\n

<\/strong>\u00dclaltoodud p\u00f5hjustel on arusaadav, miks EMTA planeeritav juhend\u00a0debt push-down<\/em>‘i tehingute maksuk\u00e4sitluse kohta on tekitanud olulisi arutelusid ja murekohti Eesti \u00e4rikogukonnas. Kuigi selguse loomine maksuk\u00e4sitlustes on tervitatav, peab kriitiliselt hindama, kas praegune l\u00e4henemine on parim v\u00f5imalik lahendus.<\/p>\n

Debt push-down<\/em>‘i laialdane kasutamine Eestis on ajendatud praktilistest vajadustest, sealhulgas riskijuhtimisest, laenuv\u00f5imenduse kasutamisest ja pankade soovist. Seega on t\u00e4htis, et seadusandlus ja maksujuhendid arvestaksid reaalsete \u00e4rivajadustega. On selge, et kui laenuv\u00f5imenduse kasutamine muutub Eestis tulumaksu v\u00f5rra kallimaks v\u00f5i \u00fcldiselt keerulisemaks, siis ei m\u00f5ju see ettev\u00f5tete arengule ning seel\u00e4bi ka majanduskeskkonnale h\u00e4sti.<\/p>\n

Tulumaksuseaduse algup\u00e4rane majanduspoliitiline eesm\u00e4rk oli tugevdada Eesti ettev\u00f5tete konkurentsiv\u00f5imet, pakkudes v\u00f5imalust tulumaksukohustuse edasi l\u00fckkamiseks ja seel\u00e4bi investeeringute soodustamiseks. Paraku n\u00e4ib, et praegu arutluse all olev juhend kaldub sellest eesm\u00e4rgist k\u00f5rvale \u2013 eelise saavutavad v\u00e4lisettev\u00f5tted ja fondid, kellel on tugev kapitalibaas ja kes ei vaja tingimata pangalaenu. Samal ajal j\u00e4\u00e4vad v\u00e4iksemad ja keskmised kohalikud ettev\u00f5tted, kellel on piiratud juurdep\u00e4\u00e4s kapitalile, selles konkurentsiv\u00f5itluses ebav\u00f5rdsesse seisu.<\/p>\n","protected":false},"excerpt":{"rendered":"

Artikkel avaldati 21. novembril \u00c4rip\u00e4evas Maksuameti juhend nn debt-push-down’i tehingute maksuk\u00e4sitluse kohta on tekitanud t\u00f5siseid murem\u00f5tteid Eesti \u00e4rikogukonnas. Ehkki juhendi eesm\u00e4rk lisada selgust niisuguste tehingute maksustamisse on kiiduv\u00e4\u00e4rt, tuleks t\u00f5siselt kaaluda, kas valitud suund on m\u00f5istlik, kirjutavad Ott Aava ja..<\/p>\n","protected":false},"author":13,"featured_media":32815,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[],"class_list":["post-32810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et"],"acf":[],"yoast_head":"\nEksperdid: kas ettev\u00f5tte ost laenuga on edaspidi maksustatav? | COBALT<\/title>\n<meta name=\"description\" content=\"Eksperdid: kas ettev\u00f5tte ost laenuga on edaspidi maksustatav?. News. Naujienos. Jaunumi. 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