{"id":17104,"date":"2018-04-25T07:29:37","date_gmt":"2018-04-25T07:29:37","guid":{"rendered":"http:\/\/triniti.eu\/insights\/riik-maksustab-laenude-andmise-vol-2\/"},"modified":"2026-09-16T12:27:06","modified_gmt":"2026-09-16T09:27:06","slug":"riik-maksustab-laenude-andmise-vol-2","status":"publish","type":"insights","link":"https:\/\/triniti.eu\/et\/uudised\/riik-maksustab-laenude-andmise-vol-2\/","title":{"rendered":"Riik maksustab laenude andmise (vol 2)"},"content":{"rendered":"<p style=\"text-align: left;\">Aasta alguses kirjutasime sellest, et alates 2018. aastast tuleb ettev\u00f5tjatel hakata maksma tulumaksu oma ema- v\u00f5i s\u00f5sarettev\u00f5tjale antud laenudelt. T\u00e4naseks on saabunud ka esimene t\u00e4htaeg seesuguste laenude ja tagasimaksete deklareerimiseks EMTA-s. Deklaratsioon tuli esitada 20.04.2018.<!--more--><a href=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2018\/04\/Kati-laenude-maksustamine.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-9046\" src=\"https:\/\/triniti.ee\/wp-content\/uploads\/sites\/2\/2018\/04\/Kati-laenude-maksustamine-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/a><\/p>\n<p>Kuna deklareerimiskohustus h\u00f5lmab ka 2017.a teisel poolaastal antud laene, siis neile, kel kvartaalne deklareerimiskohustus \u00f5igeaegselt t\u00e4itmata j\u00e4i, teeme l\u00fchikese meeldetuletuse sellest, mida uue korra j\u00e4rgi kontsernisiseste laenude puhul silmas pidada:<\/p>\n<ul class=\"type4\">\n<li>\u00c4ri\u00fching on kohustatud maksma tulumaksu oma aktsion\u00e4rile v\u00f5i osanikule antud laenult, kui tehingu asjaolud viitavad, et tegemist v\u00f5ib olla varjatud kasumieraldisega.<\/li>\n<li>Eelduslikult on varjatud kasumieraldisega tegemist siis, kui:<\/li>\n<\/ul>\n<p>-laenu antakse emaettev\u00f5tjale v\u00f5i s\u00f5sarettev\u00f5tjale (so sama emaettev\u00f5tja teisele t\u00fctarettev\u00f5tjale),<br \/>\n-laenu tagastamise t\u00e4htaeg on pikem kui 48 kuud ning<br \/>\n-laenuandja ei ole v\u00f5imeline t\u00f5endama laenusaaja laenu tagasimaksmise v\u00f5imet ja kavatsust.<\/p>\n<ul class=\"type4\">\n<li>Et maksuhaldur saaks kontrollida, ega ole tegemist varjatud kasumieraldisega, tuleb residendist \u00e4ri\u00fchingul (ja teistel seaduses loetletud subjektidel) esitada EMTA-le kvartaalseid deklaratsioone. Deklareerimiskohustus on hiljemalt kvartalile j\u00e4rgneva kuu<strong> 20. kuup\u00e4evaks<\/strong> eelmises kvartalis antud laenude ja nende tagastamise kohta.<\/li>\n<li>Deklaratsiooni alusel teeb maksuhaldur riskianal\u00fc\u00fcsi ja vajadusel k\u00fcsib selgitusi laenu tagasimaksmise v\u00f5ime ning kavatsuse kohta. Maksuhalduri n\u00f5udel tuleb selgitused anda ja t\u00f5endid esitada <strong>30 p\u00e4eva jooksul<\/strong>.<\/li>\n<li>T\u00f5endamis- ja deklareerimiskohustus rakendub k\u00f5ikide alates 2017. aasta 1. juulist antud laenude suhtes, samuti selliste laenude suhtes, mille puhul on alates <strong>2017. aasta 1. juulist<\/strong> laenusummat suurendatud, laenu tagastamise t\u00e4htaega pikendatud v\u00f5i muid olulisi tingimusi muudetud.<\/li>\n<li>Maksuhaldurile tahtlikult andmete esitamata j\u00e4tmise v\u00f5i valeandmete esitamise eest, kui sellega v\u00e4hendatakse maksu- v\u00f5i kinnipidamiskohustust v\u00f5i suurendatakse tagastusn\u00f5uet, samuti maksudeklaratsiooni t\u00e4htp\u00e4evaks esitamata j\u00e4tmise v\u00f5i maksuhalduri korralduse t\u00e4itmata j\u00e4tmise eest karistatakse v\u00e4\u00e4rteomenetluse korras <strong>rahatrahviga kuni 300 trahvi\u00fchikut<\/strong> v\u00f5i juriidilist isikut rahatrahviga <strong>kuni 32 000 eurot<\/strong>. Kui ettev\u00f5tja k\u00e4itumisega kaasneb suur kahju, v\u00f5ib kaasneda kriminaalkaristus.<\/li>\n<\/ul>\n<p>Oluline on silmas pidada, et maksustada v\u00f5idakse ka l\u00fchema kui 48 kuulise tagastamise t\u00e4htajaga antud laenud, kui tehingu asjaolud viitavad, et tegemist v\u00f5ib olla varjatud kasumieraldisega.<\/p>\n<p>Seesugusteks asjaoludeks v\u00f5ivad olla nt ebam\u00f5istlik tagasimakse graafik, tagasimakse t\u00e4htaja korduv pikendamine v\u00f5i laenusumma korduv suurendamine, aga ka turutingimustele ebakohane intressim\u00e4\u00e4r. Lisaks tavap\u00e4rasele laenutehingule v\u00f5ib kasumieraldisena k\u00e4sitleda ka laenusumma suurendamist, laenu tagastamise t\u00e4htaja pikendamist, kontsernikontole raha kandmist v\u00f5i muid majanduslikult samav\u00e4\u00e4rseid tehingud.<\/p>\n<p>Samas tasub teada ka seda, et 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). Eelmist blogikannet laenude maksustamisest loe <span style=\"color: #008cc8;\"><a style=\"color: #008cc8;\" href=\"https:\/\/triniti.ee\/riik-maksustab-laenu-andmise\/\">SIIT<\/a><\/span>.<\/p>\n<p>Kui teil tekkis laenude deklareerimise osas t\u00e4iendavaid k\u00fcsimusi, v\u00f5tke julgesti \u00fchendust TRINITI finants- v\u00f5i maksu\u00f5iguse t\u00f6\u00f6grupiga ning aitame leida probleemile lahenduse!<\/p>\n","protected":false},"featured_media":2808,"template":"","meta":{"_acf_changed":false,"footnotes":""},"person_countries":[296],"people_industries":[],"experience_practice_area":[300,308,318],"insight_category":[430],"class_list":["post-17104","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 v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Riik maksustab laenude andmise (vol 2) - TRINITI - \u00dclebaltiline advokaadib\u00fcroo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/triniti.eu\/et\/uudised\/riik-maksustab-laenude-andmise-vol-2\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Riik maksustab laenude andmise (vol 2) - TRINITI - \u00dclebaltiline advokaadib\u00fcroo\" \/>\n<meta property=\"og:description\" content=\"Aasta alguses kirjutasime sellest, et alates 2018. aastast tuleb ettev\u00f5tjatel hakata maksma tulumaksu oma ema- v\u00f5i s\u00f5sarettev\u00f5tjale antud laenudelt. 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