KPMG InfoCourier January 2017

KPMG InfoCourier January 2017

InfoCourier is a monthly newsletter which gives an overview of the latest changes in legislation.



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InfoCourier January 2017

Changes in Aliens Act

At the end of 2016, the Parliament of Estonia adopted several amendments to the Aliens Act, which entered into force on 17 January and 18 January 2017.

Some of the key changes are as follows:

  • aliens may obtain a long-stay visa which allows them stay in Estonia for up to 365 days within twelve consecutive months, however the total period of stay may not exceed 548 days within 730 consecutive days;
  • aliens who are in Estonia legally may apply for a visa at the Police and Border Guard Board;
  • aliens may apply for a visa on the grounds that they intend to create or develop start-up company in Estonia;
  • aliens who have received a residence permit for working in the field of information and communication technology are excluded from the immigration quota.

For further information, please contact Einar Rosin, tax adviser,

A detailed overview in Estonian is available here


Court decision: Verification of purchase transactions

On 14 December 2016, the Administrative Law Chamber of the Supreme Court made decision no.  3-3-1-77-16 in relation to transactions between companies whose responsible persons were closely connected. The Tax and Customs Board found that the transactions recorded in the companies’ accounts had in fact not occurred and taxed them as expenses not related to business.

See the Supreme Court’s decision here.

For further information, please contact Merike Oja, tax adviser,

A detailed overview in Estonian is available here

© 2017 KPMG Baltics OÜ, an Estonian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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