Teadustöötajate maksustamine

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id="ye-navigation-set"> <div class="container"><button id="open-ye-menu"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#hamburger"></use></svg><span>Menüü</span></button><nav id="ye-navigation"> <div> <div>Menüü</div><button id="close-ye-menu" class="close-btn" title="Sule menüü"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#close-filled"></use></svg><span>Sule menüü</span></button></div> <ul> <li><a href="https://europa.eu/youreurope/index_et.htm">Otsi</a></li> <li class="group active"><a href="https://europa.eu/youreurope/citizens/index_et.htm">Elamine ja reisimine ELis<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/index_et.htm">Reisimine<svg focusable="false" aria-hidden="true"> <use 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UK</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/uk-nationals-living-eu-country/index_et.htm">Travel documents for UK nationals and their family members residing in an EU country</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/expired-lost-passports/index_et.htm">Aegunud või kadunud pass</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/entry-exit/travel-documents-minors/index_et.htm">ELis reisivate alaealiste dokumendid</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/index_et.htm">Reisijate õigused<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/air/index_et.htm">Lennureisijate õigused</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/rail/index_et.htm">Rongireisijate õigused</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/bus-and-coach/index_et.htm">Bussireisijate õigused</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/passenger-rights/ship/index_et.htm">Laevareisijate õigused</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/index_et.htm">Piiratud liikumisvõimega reisijad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/reduced-mobility/index_et.htm">Puudega või piiratud liikumisvõimega reisijate õigused</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/transport-disability/parking-card-disabilities-people/index_et.htm">ELi parkimiskaart puuetega inimestele</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/index_et.htm">Sõiduki juhtimine välismaal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/car-rental-abroad/index_et.htm">Auto rentimine</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/driving-licence-and-insurance/index_et.htm">Juhiluba ja kindlustus</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/driving-abroad/road-rules-and-safety/index_et.htm">Liikluseeskirjad ja -ohutus</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/carry/index_et.htm">Mida võite endaga kaasa võtta?<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/alcohol-tobacco-cash/index_et.htm">Alkohol, tubakas ja aktsiis</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/carrying-cash/index_et.htm">Eeskirjad sularaha ELi viimise ja sealt väljaviimise ning ELis sularahaga reisimise kohta</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/pets-and-other-animals/index_et.htm">Lemmikloomade ja muude loomadega reisimine ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/luggage-restrictions/index_et.htm">Pagasieeskirjad</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/meat-dairy-animal/index_et.htm">Loomsete saaduste, toidu või taimede kaasavõtmine</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/carry/using-euro/index_et.htm">Euro kasutamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/index_et.htm">Julgestus ja hädaolukorrad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/airport-airline-security/index_et.htm">Lennujaamade ja lendude julgestus</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency/index_et.htm">Hädaolukorrad</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/security-and-emergencies/emergency-assistance-vehicles-ecall/index_et.htm">Hädaabinumbril 112 põhinevad sõidukisisesed eCall-süsteemid</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/travel/holidays/index_et.htm">Pakettreisid ja osaajalise kasutamise õigus<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/timeshare/index_et.htm">Osaajalise kasutamise õigus ja pikaajalised puhkuselepingud ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/travel/holidays/package-travel/index_et.htm">Pakettreisid ja seotud reisikorraldusteenused</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/index_et.htm">Töö ja pension<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/work-abroad/index_et.htm">Töötamine välismaal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/cross-border-commuters/index_et.htm">Piiriülesed töötajad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/equal-treatment-with-nationals/index_et.htm">Võrdne kohtlemine töökohal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/posted-workers/index_et.htm">Lähetatud töötajad</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_et.htm">Riigitöötajana välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_et.htm">Tööload</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_et.htm">Töölepingud</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_et.htm">ELi eeskirjad maanteetranspordisektoris töötamise kohta</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_et.htm">Vastutuskindlustus teises ELi riigis</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_et.htm">Kutsekvalifikatsioonid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_et.htm">Mis on reguleeritud kutseala?</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_et.htm">Teenuste alalise osutamise loa taotlemine</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_et.htm">Teenuste ajutise osutamise taotlemine</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_et.htm">Dokumendid ja formaalsused</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_et.htm">Euroopa kutsekaart (EPC)</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_et.htm">EL ja Ühendkuningriik: kutsekvalifikatsioonid</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_et.htm">Sotsiaalkindlustus ja hüvitised<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_et.htm">Sotsiaalkindlustussüsteemid ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_et.htm">Sotsiaalkindlustus välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_et.htm">Töötus välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_et.htm">Töötushüvitiste ülekandmine</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_et.htm">Kui te ei leia tööd</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_et.htm">Perehüvitised</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_et.htm">Toitjakaotushüvitised ja matusetoetused</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_et.htm">Sotsiaalkindlustusõigustega seotud standardvormid</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_et.htm">Välismaal pensionile jäämine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_et.htm">Täiendav pension välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_et.htm">Riiklik pension välismaal</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_et.htm">Maksud<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_et.htm">Tulumaks välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_et.htm">Topeltmaksustamine</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_et.htm">Sõidukid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_et.htm">Sõiduautod<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_et.htm">Auto ostmine ja liisimine</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_et.htm">Auto ostu või müügiga seotud käibemaks</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_et.htm">Ametiautod</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_et.htm">Juhiluba<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_et.htm">Juhiloa vahetamine ja tunnustamine ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_et.htm">Juhiloa saamine ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_et.htm">Juhiloa uuendamine teises ELi riigis</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_et.htm">Kindlustus<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_et.htm">Liikluskindlustuse kehtivus ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_et.htm">Liikluskindlustuskaitse välismaal</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_et.htm">Registreerimine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_et.htm">Auto registreerimine: dokumendid ja formaalsused</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_et.htm">Auto registreerimine teises ELi riigis</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_et.htm">Teises ELi riigis kohaldatavad sõidukimaksud</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_et.htm">Elamine välismaal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_et.htm">Elamisega seotud õigused<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_et.htm">Majanduslikult mitteaktiivsed ELi kodanikud</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_et.htm">Tööotsijad – õigus elada teises ELi riigis</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_et.htm">Pensionärid – õigus elada teises ELi riigis</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_et.htm">Üliõpilased – teises ELi riigis elamise õigus</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_et.htm">Töötajate õigus elada teises ELi riigis</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_et.htm">Ühendkuningriigis elamise õigus ELi kodanikele ja ELis elamise õigus Ühendkuningriigi kodanikele</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_et.htm">Naturalisatsiooni korras kodakondsuse omandamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_et.htm">Õigus elada koos perekonnaga teises liikmesriigis<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_et.htm">ELi kodanikest abikaasad ja lapsed</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_et.htm">Abikaasad ja lapsed, kes ei ole ELi kodanikud</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_et.htm">Registreeritud partnerid</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_et.htm">Vanemad</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_et.htm">Muud sugulased</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_et.htm">Tööotsija pereliikmed</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_et.htm">Dokumendid ja formaalsused<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_et.htm">ELi kodanikest pereliikmete riigis viibimise registreerimine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_et.htm">ELi kodanike õigus elada alaliselt teises riigis pärast viie aasta möödumist</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_et.htm">Pereliikmete, kes ei ole ELi kodanikud, õigus elada alaliselt teises riigis</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_et.htm">Elamisload pereliikmetele, kes ei ole ELi kodanikud</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_et.htm">Elukoha registreerimine välismaal pärast esimest kolme kuud</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_et.htm">Vähem kui kolm kuud kestva riigis viibimise registreerimine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_et.htm">Sünni registreerimine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_et.htm">Soolise ülemineku eeskirjad</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_et.htm">Maja ostmine</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_et.htm">Elanikeregistrist kustutamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_et.htm">Valimised, petitsioonid ja konsultatsioonid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_et.htm">Euroopa Parlamendi valimised</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_et.htm">Valimised koduriigis</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_et.htm">Kohalikud valimised</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_et.htm">Petitsioonid ja konsultatsioonid</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_et.htm">Haridus ja noored<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_et.htm">Kool<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_et.htm">Partnerlussuhted välismaa koolidega</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_et.htm">Kooliminek teises ELi liikmesriigis</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_et.htm">Ülikool<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_et.htm">Ülikooli vastuvõtt</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_et.htm">Ülikooli õppemaks ja rahaline toetus</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_et.htm">Akadeemiliste diplomite tunnustamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_et.htm">Õppimine välismaal ja stipendiumid</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_et.htm">Õpingute ajal töötamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_et.htm">Praktika<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_et.htm">Rahaline toetus praktikantidele</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_et.htm">Vabatahtlik tegevus ELis ja mujal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_et.htm">Vabatahtlik tegevus – Kust alustada?</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_et.htm">Praktiline ettevalmistus vabatahtlikuks tegevuseks</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_et.htm">Teadustöötajad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_et.htm">Toetused ja töökohad teadustöötajatele</a></li> <li class="current"><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_et.htm"><span>Teadustöötajate <span class="label-end"><span>maksustamine</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_et.htm">Tervishoid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_et.htm">Erakorralised tervishoiuteenused<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_et.htm">Arsti juurde või haiglasse pöördumine välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_et.htm">Erakorralised tervishoiuteenused: tasumine ja kulude hüvitamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_et.htm">Tervisekindlustus ajutise välismaal viibimise korral</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_et.htm">Euroopa ravikindlustuskaart</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_et.htm">Plaaniline ravi välismaal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_et.htm">Plaanilise ravi korraldamine välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_et.htm">Kulud ja nende hüvitamine: plaaniline ravi välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_et.htm">Teabepunktid piiriüleste tervishoiuteenuste kohta</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_et.htm">Ravimite ostmine teisest ELi riigist<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_et.htm">Retsepti esitamine teises ELi riigis</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_et.htm">Retseptiravimid välismaal: kulud ja nende hüvitamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_et.htm">Ravimite ostmine internetist</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_et.htm">Ravikindlustus mõnes teises ELi riigis elades<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_et.htm">Teie ravikindlustus</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_et.htm">Kolimine hooldekodusse</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_et.htm">Ennetavad tervishoiuteenused</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_et.htm">Perekond<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_et.htm">Lapsed<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_et.htm">Vanemlik vastutus</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_et.htm">Lapsendamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_et.htm">Lapserööv</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_et.htm">Elukaaslased<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_et.htm">Abielu</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_et.htm">Tsiviil- ja registreeritud partnerlus</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_et.htm">Vabaabielupaarid</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_et.htm">Abielu lahutamine ja abikaasade lahuselu</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_et.htm">Ülalpidamiskohustus – elatise maksmine pereliikmetele</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_et.htm">Rahvusvaheliste paaride varasuhted</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_et.htm">Teie avalike dokumentide tunnustamine ELis</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_et.htm">Surm, repatrieerimine ja piiriülesed pärandiasjad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_et.htm">Piiriüleste pärandiasjade korraldamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_et.htm">Piiriüleste pärandiasjade planeerimine</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_et.htm">Surm ja repatrieerimine</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_et.htm">Tarbijad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_et.htm">Ostud<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_et.htm">Lepinguteave</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_et.htm">Garantiid ja kauba tagastamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_et.htm">Hinnad ja maksed</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_et.htm">Kaupade kohaletoimetamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_et.htm">Teie õigused oste tehes</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_et.htm">Käibemaks</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_et.htm">Tooteohutus</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_et.htm">Internet ja telekommunikatsioon<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_et.htm">Rändlus: mobiiltelefoni kasutamine ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_et.htm"> Veebisisuteenustele juurdepääs välismaal</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_et.htm"> Tavatelefoniteenused</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_et.htm">Interneti kasutamine ja juurdepääs sellele</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_et.htm">Andmekaitse ja netiprivaatsus</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_et.htm">Finantstooted ja -teenused<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_et.htm">Pangakontod ELis</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_et.htm">Tarbijakrediit ja laenud</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_et.htm">Kindlustustooted</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_et.htm">Investeerimistooted</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_et.htm">Hüpoteeklaenud</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_et.htm">Maksed, ülekanded ja pangatšekid</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_et.htm">Teises ELi riigis tehtavad investeeringud</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_et.htm">Ebaõiglane kohtlemine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_et.htm">Ebaausad kaubandustavad</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_et.htm">Ebaõiglane hinnakujundus</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_et.htm">Ebaõiglased lepingutingimused</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_et.htm">Energiavarustus<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_et.htm">Energiateenuste kättesaadavus ja nende kasutamine</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_et.htm">Lepingud ja energiatarbimine</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_et.htm">Kaebuste ja vaidluste lahendamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_et.htm">Tarbijavaidluste lahendamine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_et.htm">Tarbija võimalus lahendada vaidlus mitteametlikult</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_et.htm">Tarbijavaidluste kohtuvälise lahendamise menetlused</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_et.htm">Tarbijate ametlikud õigusmeetmed</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/index_et.htm">Ettevõtlus<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_et.htm"> Äritegevus<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_et.htm">Idufirmad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_et.htm">Äriühingu asutamine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_et.htm">Programm „Erasmus noortele ettevõtjatele“</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_et.htm">Ettevõtte arendamine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_et.htm">Euroopa äriühingu asutamine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_et.htm">Äriühingute ühinemine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_et.htm">EMASis registreerimine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_et.htm">Isikustamata andmete vaba liikumine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_et.htm">Piiriülesed investeeringud ELis</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/registration-permits-licences/index_et.htm">Registreerimine, load ja litsentsid</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_et.htm">Ettevõtlus turismitööstuses</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_et.htm"> Ettevõtte digiteerimine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_et.htm"> Ettevõtte veebisaidi loomine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_et.htm"> E-müük kolmandate isikute platvormide kaudu</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_et.htm"> E-poe loomine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_et.htm"> Veebisaidi turvamine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_et.htm"> E-müügi tarned ja tellimuste täitmine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_et.htm"> Internetiettevõtete klienditeenindus</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_et.htm"> Ettevõtte reklaamimine internetis</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_et.htm">Intellektuaalomand<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_et.htm">Intellektuaalomandiõigused</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_et.htm">Patendid</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_et.htm">Kaubamärgid</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_et.htm">Autoriõigus</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_et.htm">Ärisaladused</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_et.htm">Disainilahenduse kaitse</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_et.htm"> Domeenid</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_et.htm">Andmebaaside kaitse</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_et.htm"> Geograafilised tähised</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_et.htm">Intellektuaalomandi turustamine</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_et.htm">Intellektuaalomandiõiguste rikkumine</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_et.htm">ELi toetusvahendid VKEdele</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_et.htm">Maksustamine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_et.htm"> Aktsiis<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_et.htm">Aktsiisikaubad</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_et.htm"> Aktsiisi tasumine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_et.htm"> Käibemaks<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_et.htm">Käibemaksueeskirjad ja -määrad</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_et.htm">Käibemaksu rakendamine ja selle mahaarvamine</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_et.htm">Käibemaksuvabastused</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_et.htm">Käibemaksu tagastamine: käibemaksutagastuse veebipõhine taotlemine</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_et.htm">Piiriülene käibemaks</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_et.htm">Kuidas kontrollida käibemaksukohustuslase numbrit? (VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_et.htm"> Digiteenuste käibemaks (käibemaksu väikese kontaktpunkti erikord)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_et.htm"> Ettevõtlusmaksud<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_et.htm"> Äriühingu tulumaks ELis</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_et.htm"> Ema- ja tütarettevõtete maksustamine</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_et.htm">Müük ELis<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_et.htm"> Riigihanked<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_et.htm">Riigihanke-eeskirjad</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_et.htm">Hanketeadete otsing ja pakkumuse esitamine</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_et.htm">Riigihankemenetluse läbivaatamise taotlemine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_et.htm"> Kaupade ja teenuste müük<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_et.htm">Toodete müük ELis</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_et.htm">Teenuste osutamine välismaal</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_et.htm">E-kaubandus, kaugmüük ja väljaspool äriruume toimuv müük</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_et.htm"> Pakettreisid ja seotud reisikorraldusteenused</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_et.htm"> Pakiteenused</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_et.htm"> Ettevõtetevaheline konkurents<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_et.htm">ELi konkurentsieeskirjad</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_et.htm"> Konkurentsivastasest käitumisest teatamine</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_et.htm">Inimressursid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_et.htm">Töölepingud<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_et.htm">Töölepingumuudatused</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_et.htm">Töölepingu tingimused</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_et.htm">Tähtajaline töö</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_et.htm">Töötajatega konsulteerimine ja nende teavitamine</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_et.htm">Osaajatöö</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_et.htm">Koondamised</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_et.htm">Teismelised töötajad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_et.htm">Renditöö</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_et.htm">Kolmandatest riikidest pärit hooajatöötajad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_et.htm">Tööaeg ja puhkused<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_et.htm">Tööaeg</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_et.htm">Puhkus ja paindlik töötamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_et.htm">Transpordisektori töötajad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_et.htm">Tsiviillennundussektori töötajad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_et.htm">Raudteetranspordi töötajad</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_et.htm">Maanteetranspordi sõidukijuhtide tööle võtmine: sõiduaeg ja puhkeperioodid</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_et.htm">Meremehed</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_et.htm">Siseveetranspordi sektori töötajad</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_et.htm">Lähetatud töötajad<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_et.htm">Töötajate lähetamine välismaale</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_et.htm">Lähetatud sõidukijuhid</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_et.htm">Sotsiaalkindlustus ja tervis<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_et.htm">Sotsiaalkindlustusmaksete tasumine</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_et.htm">Töötervishoid ja tööohutus</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_et.htm"> Võrdne kohtlemine ja kvalifikatsioonid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_et.htm">Töötajate võrdne kohtlemine</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_et.htm">Mõistlikud abinõud</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_et.htm">Kvalifikatsioonide tunnustamine</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_et.htm">Tootenõuded<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_et.htm">Standardid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_et.htm">Standardid Euroopas</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_et.htm">Toodete nõuetele vastavus<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_et.htm">Tootenõuete kindlaks tegemine</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_et.htm">Vastavushindamine</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_et.htm">Tehniline dokumentatsioon ja ELi vastavusdeklaratsioon</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_et.htm">Ökodisaini nõuded</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_et.htm">Vastastikuse tunnustamise deklaratsioon</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_et.htm">Märgised ja tähised<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_et.htm">CE-märgis</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_et.htm">Energiamärgis</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_et.htm">Elektroonikaromude märgis (WEEE)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_et.htm"> Jalatsite märgis</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_et.htm">Tekstiiltoote märgis</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_et.htm">℮-märk</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_et.htm">ELi ökomärgis</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_et.htm"> Kemikaalid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_et.htm">Kemikaalide registreerimine ELis (määrus REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_et.htm">Kemikaalide klassifitseerimine, märgistamine ja pakendamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_et.htm"> Ringlussevõtt ja jäätmekäitlus<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_et.htm">Kohustused seoses elektroonikaromudega</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_et.htm">Toidu märgistamine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_et.htm">Toidu märgistamist käsitlevad eeskirjad</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_et.htm">Toitumisalane teave</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_et.htm">Toidulisandite märgistamine</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_et.htm">Toidu lisaained</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_et.htm">Tervise- ja toitumisalased väited</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_et.htm">Finantseerimine ja rahalised vahendid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_et.htm"> Raamatupidamine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_et.htm">Väikeste ja keskmise suurusega ettevõtjate (VKEde) ning mikroettevõtjate raamatupidamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_et.htm">Maksete tegemine ja vastuvõtmine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_et.htm"> Piiriülene võlgade sissenõudmine</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_et.htm">Elektroonilised ja sularahamaksed</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_et.htm">Hilinenud maksed</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_et.htm">E-arveldamine</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_et.htm"> Rahastuse taotlemine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/et">Rahastamisvõimalused</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_et.htm">ELi rahastamisprogrammid</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_et.htm">Klientidega suhtlemine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_et.htm"> Tarbijalepingud ja garantiid<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_et.htm">Tarbijagarantiid</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_et.htm">Defektsed tooted</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_et.htm">Tarbijalepingud</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_et.htm"> Tarbijavaidluste lahendamine<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_et.htm"> Vaidluste kohtuväline/veebipõhine lahendamine</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_et.htm"> Euroopa väiksemate nõuete menetlus</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_et.htm"> Andmekaitse<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_et.htm"> Isikuandmete kaitse üldmääruse kohane andmekaitse</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_et.htm"> Internetiprivaatsus</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=et" target="_blank">Tugiteenused</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=et" target="_blank">Probleemist teatamine</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ukraina<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">ELi abi Ukrainale</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_et">Teave Ukraina sõjapõgenikele</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_et#kuidas-saate-aidata">Kuidas saate aidata?</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Teave ettevõtjatele</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_et.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Näita rohkem" title="Näita rohkem">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/citizens/index_et.htm">Kodanikud</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/education/index_et.htm">Haridus ja noored</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/index_et.htm">Teadustöötajad</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Teadustöötajate maksustamine</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Teadustöötajate maksustamine</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Sellel leheküljel</div> </nav> </aside> <div class="col"> <div id="main-article"> <h2> Maksuvabastus </h2> <p> Tavaliselt peate teise riiki tööle asudes seal ka makse tasuma. </p> <p> Lisateave <a data-linkid="9013eb55-be8a-43e6-899b-9a752115a170" data-master-href="https://europa.eu/youreurope/citizens/work/taxes/index_en.htm" href="https://europa.eu/youreurope/citizens/work/taxes/index_et.htm">tulude maksustamise kohta Euroopas</a>. </p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Hoiatus</h4> <p> Teadustöötajad võivad <a class="abbr" title="Antud juhul 27 ELi liikmesriiki + Island, Liechtenstein ja Norra" aria-label="Antud juhul 27 ELi liikmesriiki + Island, Liechtenstein ja Norra">ELis</a> siiski mõnikord <strong>jätkata maksude maksmist oma koduriigis</strong>. </p> </div> </div> <p> See on sageli niimoodi juhul, kui olete külalisdoktorant või kui saate sissetuleku oma koduriigi avalik-õiguslikult asutuselt. Sellisel juhul reguleerivad olukorda teie koduriigi ja asukohariigi vahel sõlmitud <strong>kahepoolsed maksukokkulepped </strong>. </p> <p> Selliste lepingute ülesanne on <strong><a data-linkid="cbba41f2-76ec-41db-a6e0-36ed29c06fcb" data-master-href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm" href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_et.htm" title="vältida topeltmaksustamist">vältida topeltmaksustamist</a></strong>. Tõenäoliselt peate siiki täitma enne lahkumist asjaomaseid <strong>vorme</strong>. </p> <h2> Maksude maksmine doktorantuuri järgsel perioodil </h2> <p> Pärast doktorantuuri peavad teadustöötajad tavaliselt <strong>maksma makse oma asukohariigis</strong>, kui nad on kas palgalised töötajad ülikoolis või teadusasutuses või nad tegutsevad FIEdena, kes on selliste asutustega lepingulistes suhetes. </p> <h3> Maksustamine teie riigis </h3> <p> Kuna topeltmaksustamise <strong>lepingud võivad olla väga erinevad</strong>, siis uurige palun, milline on olukord riigis, kuhu te kavatsete asuda. </p> <p> Lisateave riiklike portaalide vahendusel: </p><div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Valige riik</span></span><svg focusable="false" aria-label="Ava"> <title>Ava</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Sulge"> <title>Sulge</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span class="nolink">Austria</span><span class="languages"><a href="https://www.euraxess.at/austria/information-assistance/taxation-and-salaries" data-linkid="33af2ebc-a867-4bdd-9987-36c789e7caf7">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span class="nolink">Belgia</span><span class="languages"><a href="https://www.euraxess.be/belgium/information-assistance/taxationsalaries" data-linkid="fca4a27f-30c2-4250-97a0-41af48aa7609">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span class="nolink">Bulgaaria</span><span class="languages"><a href="https://www.euraxess.bg/bulgaria/information-assistance/taxation" data-linkid="bc74e86c-b613-4add-932b-292e7d30f964">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span class="nolink">Eesti</span><span class="languages"><a href="https://www.euraxess.ee/estonia/information-assistance/taxation-uneployment-and-pensions-estonia" data-linkid="d78431cc-71ae-47fa-b33d-b0ce7e81c4e4">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span class="nolink">Hispaania</span><span class="languages"><a href="https://www.euraxess.es/spain/information-assistance/taxes-spain" data-linkid="8a31dba8-1446-497c-a967-807307305a23">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span class="nolink">Horvaatia</span><span class="languages"><a href="https://www.euraxess.hr/information/content/croatia/taxation-salaries" data-linkid="f39c42d6-68b0-4232-920f-43a9eef7064e">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span class="nolink">Iirimaa</span><span class="languages"><a href="https://www.euraxess.ie/information/content/ireland/taxationsalaries" data-linkid="14867c66-8ff6-4f05-84a2-9ae1399917fb">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#is"></use></svg><span class="nolink">Island</span><span class="languages"><a href="https://www.euraxess.is/iceland/information-assistance/taxation-salaries" data-linkid="b69ba05a-cb23-4cba-a3f2-57d25422a258">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span class="nolink">Itaalia</span><span class="languages"><a href="https://www.euraxess.it/italy/information-assistance/taxationsalaries" data-linkid="0ab998df-e888-4941-a313-160346c1c026">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span class="nolink">Kreeka</span><span class="languages"><a href="https://www.euraxess.gr/greece/information-assistance/taxation" data-linkid="09f4a497-5f71-4030-9779-6acd14c8f71e">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span class="nolink">Küpros</span><span class="languages"><a href="https://www.euraxess.org.cy/cyprus/information-assistance/taxation" data-linkid="97c9464d-fcb3-4ed2-986f-77c89b8eed40">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span class="nolink">Leedu</span><span class="languages"><a href="https://www.euraxess.lt/lithuania/information-assistance/taxation" data-linkid="02ef106b-3814-440c-9de6-17ac584bbc3d">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span class="nolink">Luksemburg</span><span class="languages"><a href="https://www.euraxess.lu/luxembourg/information-researchers/taxation" data-linkid="a1450fdd-f410-4c1e-8563-b007441b11b8">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span class="nolink">Läti</span><span class="languages"><a href="https://www.euraxess.lv/latvia/information-assistance/taxation-and-social-security" data-linkid="bc9729d9-1576-4f34-a3b8-7a08d381cdf9">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span class="nolink">Madalmaad</span><span class="languages"><a href="https://www.euraxess.nl/netherlands/information-researchers/financial-matters" data-linkid="af13c661-2c08-440b-a542-51fafc61885c">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span class="nolink">Malta</span><span class="languages"><a href="https://www.euraxess.org.mt/malta/information-assistance/taxation-and-social-security" data-linkid="c05bbe1e-c7d3-4d51-b0e8-fef4f3395b00">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#no"></use></svg><span class="nolink">Norra</span><span class="languages"><a href="https://www.euraxess.no/norway/information-assistance/taxation-and-salaries" data-linkid="4e00d274-4d2b-4731-84a3-c2e8443b3107">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span class="nolink">Poola</span><span class="languages"><a href="https://www.euraxess.pl/poland/taxation" data-linkid="7d8e599c-748f-42da-b593-d784cbfd930b">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span class="nolink">Portugal</span><span class="languages"><a href="https://www.euraxess.pt/portugal/information-assistance/taxation-salaries" data-linkid="9d67a3ca-f5c1-4c32-baa8-018769f82289">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span class="nolink">Prantsusmaa</span><span class="languages"><a href="https://www.euraxess.fr/france/information-assistance/taxation" data-linkid="ac8b30bc-8e2d-4151-8cf5-d9ba78694186">en</a><a href="https://www.euraxess.fr/fr/france/information-assistance/imp%C3%B4ts" data-linkid="ac8b30bc-8e2d-4151-8cf5-d9ba78694186">fr</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span class="nolink">Rootsi</span><span class="languages"><a href="https://www.euraxess.se/sweden/information-and-assistance/taxation" data-linkid="1bac95bd-f2f7-482b-9b46-092c75ebe00a">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span class="nolink">Rumeenia</span><span class="languages"><a href="https://www.euraxess.gov.ro/romania/information-assistance/taxation" data-linkid="cbb80dc9-d573-4440-96cd-dc74322273d2">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span class="nolink">Saksamaa</span><span class="languages"><a href="https://www.euraxess.de/germany/information-assistance/taxation" data-linkid="8e5602f6-c7a8-4c2f-927f-ab64b9242219">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span class="nolink">Slovakkia</span><span class="languages"><a href="https://www.euraxess.sk/slovakia/information-assistance/taxation" data-linkid="50fd0fa6-ef43-4e89-a96b-a421674f32e8">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span class="nolink">Sloveenia</span><span class="languages"><a href="https://www.euraxess.si/slovenia/information-assistance/salaries-and-taxation" data-linkid="34803130-684c-4a72-92f3-7837ac2fe3b4">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span class="nolink">Soome</span><span class="languages"><a href="https://www.euraxess.fi/finland/information-assistance/taxation" data-linkid="02c227c2-2327-46b2-8074-c9ce4d5ceb1b">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span class="nolink">Taani</span><span class="languages"><a href="https://www.euraxess.dk/denmark/information-assistance/job-career/working-denmark" data-linkid="fcdb5a0a-ec86-4958-9c3b-3e2d8189f2a2">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span class="nolink">Tšehhi</span><span class="languages"><a href="https://www.euraxess.cz/czech-republic/information-assistance/tax" data-linkid="6c96ff9c-0a08-4e5c-aefb-d37fea4c9cdf">en</a></span></span></li> <li><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span class="nolink">Ungari</span><span class="languages"><a href="https://www.euraxess.hu/node/102325/taxationsalaries" data-linkid="0896d762-2842-40b9-8d6f-6aaa7a081592">en</a></span></span></li> </ul> </div></div> <p> </p> </div> <div class="article-related ye-faqs"> <h2>KKK</h2> <ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/faq/index_et.htm">KKK - Teadustöötajate maksustamine</a></li> </ul> </div>  <div class="article-related"> <h2>Vajate nõuandeteenistuse abi?</h2> <p>Võtke ühendust spetsiaalse nõuandeteenistusega</p><button id="advice-button" class="standard arrow toggle">Saage abi ja nõuandeid<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="CIF" class="help-advice"> <p><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=et&origin=yec_Education & Youth">Küsige nõu oma õiguste kohta ELis / Lahendage probleemid riigiasutusega</a></p> </div> <div data-service-name="Send a question on education to the EU" class="help-advice"><a data-linkid="4c6818ee-4ea9-42fc-bebf-7e5a09dd6575" 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name="section" id="section" value="/citizens/education/research/tax/"><p class="success">Täname teid tagasiside eest. Kui soovite anda meile üksikasjalikumat teavet, täitke palun see <a href="https://foq.youreurope.europa.eu/info-service-ft/survey-long?lang=et" target="_blank">küsitlus</a>. Selleks kulub vaid paar minutit.</p> <p class="error">Tehniliste probleemide tõttu ei olnud võimalik tagasisidet saata. Palun proovige hiljem uuesti.</p> <div> <fieldset> <legend class="required">Kas leidsite otsitava teabe?<span> *</span></legend> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-yes" value="Yes" required="true"><label for="found-yes">Jah</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-no" value="No" required="true"><label for="found-no">Ei</label></div> <div class="form-radio-container"><input type="radio" name="found-topic" id="found-partly" value="Partly" required="true"><label for="found-partly">Osaliselt</label></div> </fieldset> <fieldset> <legend class="required">Hinnake osutatud teenust<span> *</span><span class="rating-info">1 = väga halb, 5 = suurepärane</span></legend> <div class="form-rating-container"><input type="radio" name="rating" id="rating-5" value="5" required="true"><label for="rating-5" title="Suurepärane" aria-label="Suurepärane"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-4" value="4" required="true"><label for="rating-4" title="Hea" aria-label="Hea"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-3" value="3" required="true"><label for="rating-3" title="Rahuldav" aria-label="Rahuldav"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-2" value="2" required="true"><label for="rating-2" title="Halb" aria-label="Halb"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label><input type="radio" name="rating" id="rating-1" value="1" required="true"><label for="rating-1" title="Väga halb" aria-label="Väga halb"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-filled"></use></svg><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#star-outline"></use></svg></label></div> </fieldset><label for="name" class="required important">Nimetus<span> *</span></label><input type="text" id="name" name="name" tabindex="-1"><label for="looking-topic" class="required">Mida te otsisite?<span> *</span></label><input type="text" id="looking-topic" name="looking-topic" maxlength="100" required="true"><label for="suggestions">Aidake meil veebisaiti täiustada</label><textarea id="suggestions" cols="60" rows="8" maxlength="800" required="true"></textarea><p id="suggestions-chars"><span>800</span> tähemärki jäänud</p> <div class="warning"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Hoiatus</h4> <p>Teie tagasiside aitab meil tuvastada korduvaid probleeme ja püüda neid lahendada, kuid te ei saa individuaalset vastust. Ärge esitage siin vormis isikuandmeid.</p> </div> </div><button type="submit" disabled="true" class="standard">Saada</button><p class="mandatory-info"><span>* </span>Kohustuslik väli</p> </div> </form> </div> </section> <div id="ye-harmonised-footer" class="container"> <div class="ye_item"> <div class="ye_heading" id="ye-footer-site-link"><a href="https://europa.eu/youreurope/index_et.htm" lang="en">Your Europe</a></div> <div>Seda veebisaiti haldab siseturu, tööstuse, ettevõtluse ja VKEde peadirektoraat ning see on Euroopa Liidu ametlik veebisait</div> </div> <ul aria-labelledby="ye-footer-site-link"> <li class="ye_item" id="ye-follow-links"> <div class="ye_heading" id="ye-follow-links_title">Jälgi meid</div> <ul aria-labelledby="ye-follow-links_title"> <li><a href="https://www.facebook.com/YourEurope" target="_blank" title="Your Europe – jälgige Facebookis"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.instagram.com/youreurope/" target="_blank" title="Your Europe – jälgige Instagramis"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#instagram"></use></svg><span>Instagram</span></a></li> <li><a href="https://www.linkedin.com/showcase/your-europe-business-showcase/" target="_blank" title="Your Europe – jälgige LinkedInis"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>LinkedIn</span></a></li> <li><a href="https://x.com/YourEurope" target="_blank" title="Your Europe – jälgige X-is"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="https://youtube.com/playlist?list=PLmwl0nkG0dPEiXfn6SnoJF0adU3Ccn4QD" target="_blank" title="Your Europe – jälgige YouTube’is"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#youtube"></use></svg><span>YouTube</span></a></li> </ul> </li> <li class="ye_item" id="ye-tools-links"> <div id="ye-tools-links_title" class="ye_heading">Selle saidi kohta</div> <ul aria-labelledby="ye-tools-links_title"> <li><a href="https://europa.eu/youreurope/about/index_et.htm">Mis on Your Europe?</a></li> <li><a href="https://europa.eu/youreurope/contact/index_et.htm">Kontakt</a></li> <li style="display:none;"><button class="link" type="button" value="print">Trükiversioon</button></li> <li style="display:none;"><button class="link" type="button" value="feedback">Teata probleemist</button></li> </ul> </li> </ul> </div> <div id="eu-corporate-footer" class="container"> <div class="ye_item"> <div id="ye-footer-eclogo"><img class="eu-full-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-et-full.svg" alt="Euroopa Liidu lipp" title="Euroopa Liit"><img class="eu-short-logo" src="/youreurope/citizens/images/ecl/eu-logo/eu-logo-et-short.svg" alt="Euroopa Liidu lipp" title="Euroopa Liit"></div> <div>Rohkem teavet leiate veebisaidilt <a aria-label="Avaleht - 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