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.category{font-size:3.6rem;line-height:4.6rem}}.serviceindustryeventblock .more,.serviceindustryseminarblock .more{margin:32px 0 0 0;padding:0}.t43-page .rich-text-block-with-promos__custom,.t44-page .rich-text-block-with-promos__custom,.t45-insights-page .rich-text-block-with-promos__custom{padding:64px 0;margin:0}.t43-page .rich-text-block-with-promos__custom h2,.t44-page .rich-text-block-with-promos__custom h2,.t45-insights-page .rich-text-block-with-promos__custom h2{font-weight:var(--font-weight-bold);font-size:2.4rem;line-height:150%}.t43-page .rich-text-block-with-promos__custom p,.t44-page .rich-text-block-with-promos__custom p,.t45-insights-page .rich-text-block-with-promos__custom p{font-size:1.8rem;margin-bottom:24px;line-height:180%}.teal.service-industry-subscription .subscription-button .subscribe-now{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid 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(max-width: 767px){.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text{align-items:center}}@media (max-width: 1023px){.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text{position:relative;transform:none;transition:none}.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text:after{font-family:"GT-IconSet";speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:transform .6s 0s cubic-bezier(0.4, 0, 0.2, 1);display:inline-flex;margin-left:8px;pointer-events:none;font-size:1.6rem;content:'\e901';margin-top:auto;margin-bottom:auto}[dir="rtl"] .teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text:after{transform:translate(-6px, 0) rotate(-180deg)}.teal.service-industry-subscription .subscription-button .subscribe-now .button-vi-text 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<style>.subscribe-block{box-sizing:border-box;margin-top:24px;margin-bottom:32px;background:#fff;padding:16px 24px}.subscribe-block .subscribe-block-title{display:block;color:#000;margin-bottom:32px;width:100%}.subscribe-block .subscribe-block-title:not(.sectionTag):not(.exp):not(.title):not(.category):not(.fcb__title):not(.intro-title){font-size:1.8rem;line-height:1.2}.b-richtext .subscribe-block,.htmlblock .richtext .subscribe-block{background:#4f2d7f;padding:32px}.b-richtext .subscribe-block .subscribe-block-title,.htmlblock .richtext .subscribe-block .subscribe-block-title{color:#fff}.b-richtext .subscribe-block .btn-primary-light,.htmlblock .richtext .subscribe-block .btn-primary-light{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid #ce2c2c;font-weight:400;display:inline-flex;vertical-align:middle;transition:all 0.3s linear;color:#ce2c2c;justify-content:center;text-decoration:none;cursor:pointer;padding:1.5rem 4.6rem;background:transparent;z-index:1;--svg-animate-duration-2nd-out: 0.6s;align-items:center;cursor:pointer;border-color:#fff;background:transparent;color:#fff;overflow:hidden;cursor:pointer}@media (max-width: 479px){.b-richtext .subscribe-block .btn-primary-light,.htmlblock .richtext .subscribe-block .btn-primary-light{width:100%;box-sizing:border-box;padding:1.4rem 3.2rem}}.b-richtext .subscribe-block .btn-primary-light .svg-animation-vi,.htmlblock .richtext .subscribe-block .btn-primary-light .svg-animation-vi{width:3rem;min-width:3rem;height:2.4rem;--svg-animate-duration: 0.3s;--svg-animate-delay: 0s;display:inline-flex;vertical-align:middle;pointer-events:none}.b-richtext .subscribe-block .btn-primary-light:hover,.b-richtext .subscribe-block .btn-primary-light:active,.b-richtext .subscribe-block .btn-primary-light:focus-visible,.htmlblock .richtext .subscribe-block 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.sub-menu-accordion_title__collapsing{display:none}.service-industry-sub-menu .sub-menu-accordion_content{-webkit-transition:max-height 1s;-moz-transition:max-height 1s;-ms-transition:max-height 1s;-o-transition:max-height 1s;transition:max-height 1s;max-height:150rem}.service-industry-sub-menu .sub-menu-accordion.collapsing .sub-menu-accordion_content{-webkit-transition:max-height .3s;-moz-transition:max-height .3s;-ms-transition:max-height .3s;-o-transition:max-height .3s;transition:max-height .3s;overflow:hidden;max-height:0}.service-industry-sub-menu .sub-menu-accordion.collapsing .sub-menu-accordion_title__showing{display:none}.service-industry-sub-menu .sub-menu-accordion.collapsing .sub-menu-accordion_title__collapsing{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex} /*# sourceMappingURL=service-industry-sub-menu.css.map */ </style> <style>.flexible-breadcrumbs{display:none}@media (min-width: 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#onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link:focus-visible .button-vi-text{transform:none}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link .button-vi-text:after{content:none}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-pc-btn-handler.cookie-setting-link{width:100%;max-width:100%}}#onetrust-consent-sdk #onetrust-pc-sdk h4,#onetrust-consent-sdk #onetrust-pc-sdk h5,#onetrust-consent-sdk #onetrust-pc-sdk h6,#onetrust-consent-sdk #onetrust-pc-sdk p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-ven-lst .ot-ven-opts p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-desc,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-title,#onetrust-consent-sdk #onetrust-pc-sdk .ot-li-title,#onetrust-consent-sdk #onetrust-pc-sdk .ot-sel-all-hdr span,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info,#onetrust-consent-sdk #onetrust-pc-sdk #ot-fltr-modal #modal-header,#onetrust-consent-sdk #onetrust-pc-sdk .ot-checkbox label span,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-sel-blk p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-lst-title h3,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst .back-btn-handler p,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst .ot-ven-name,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-lst #ot-ven-lst .consent-category,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-inactive-leg-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-label-status,#onetrust-consent-sdk #onetrust-pc-sdk .ot-chkbox label span,#onetrust-consent-sdk #onetrust-pc-sdk #clear-filters-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-optout-signal{color:#070707;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk h3{color:#000;font-size:1.4rem;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk h4{color:#4f2d7f;line-height:2.5rem;text-align:initial}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{border-radius:4px;padding:1.4rem 4rem 1.4rem 4.6rem;cursor:pointer;position:relative;font-size:1.6rem;border:0.2rem solid #ce2c2c;font-weight:400;display:inline-flex;vertical-align:middle;transition:all 0.3s linear;color:#ce2c2c;justify-content:center;text-decoration:none;cursor:pointer;background:#ce2c2c;align-items:center;cursor:pointer;color:#fff;opacity:1;padding:1.4rem 32px;margin-bottom:0;margin-left:0}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;box-sizing:border-box;padding:1.4rem 3.2rem}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{width:3rem;min-width:3rem;height:2.4rem;--svg-animate-duration: 0.3s;--svg-animate-delay: 0s;display:inline-flex;vertical-align:middle;pointer-events:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{text-decoration:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translate3d(0, 0, 0)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{--svg-animate-delay: 0.3s;--svg-animate-name: svg-animate;--svg-animate-name2: svg-animate2;--svg-animate-duration: 1s;opacity:1}@supports not (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .svg-animation-vi{translate:var(--fallback-translate-safari) 0}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{color:#fff;display:inline-flex;vertical-align:middle;font-size:1.6rem}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{color:#fff;opacity:0;--svg-animate-name: svg-animate-out-1;--svg-animate-name2: svg-animate-out-2}@supports (d: path("M0 0")){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{transition:opacity 0s ease;transition-delay:0.3s}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transition:all .5s ease-in-out;transform:translateX(1rem)}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{position:relative;transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{font-family:"GT-IconSet";speak:none;font-style:normal;font-weight:400;font-variant:normal;text-transform:none;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:transform .6s 0s cubic-bezier(0.4, 0, 0.2, 1);display:inline-flex;margin-left:8px;pointer-events:none;font-size:1.6rem;content:'\e901';margin-top:auto;margin-bottom:auto}[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,[dir="rtl"] #onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{transform:translate(-6px, 0) rotate(-180deg)}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text .svg-animation-vi,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text .svg-animation-vi{display:none}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:translateX(-0.4rem)}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 479px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%;cursor:pointer}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:none;transition:none}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover,#onetrust-consent-sdk #onetrust-accept-btn-handler:active,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible{color:#fff}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn):focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:hover .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:active .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler:focus-visible .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:hover .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:active .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler:focus-visible .button-vi-text{transform:none}}@media (max-width: 1023px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{align-items:center}}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{letter-spacing:normal;display:inline-block}#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text:after,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text:after,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text:after,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text:after{content:none}@media (min-width: 1024px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn) .button-vi-text,#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn .button-vi-text,#onetrust-consent-sdk #onetrust-accept-btn-handler .button-vi-text,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler .button-vi-text{transform:translateX(1.5rem)}}@media (min-width: 768px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:fit-content}}@media (max-width: 767px){#onetrust-consent-sdk #onetrust-pc-sdk button:not(#clear-filters-handler):not(.ot-close-icon):not(#filter-btn-handler):not(.ot-remove-objection-handler):not(.ot-obj-leg-btn-handler):not([aria-expanded]):not(.ot-link-btn),#onetrust-consent-sdk #onetrust-pc-sdk .ot-leg-btn-container .ot-active-leg-btn,#onetrust-consent-sdk #onetrust-accept-btn-handler,#onetrust-consent-sdk #onetrust-banner-sdk #onetrust-reject-all-handler{width:100%}}#onetrust-pc-sdk #ot-pc-desc{font-size:1.4rem;margin-bottom:16px}@media (min-width: 768px){#onetrust-banner-sdk .banner-actions-container{width:fit-content}#onetrust-banner-sdk .banner-actions-container button{width:100%}}@media (max-width: 767px){#onetrust-banner-sdk .banner-actions-container{width:100%}#onetrust-banner-sdk .banner-actions-container button{width:100%}}#onetrust-banner-sdk #onetrust-button-group{display:flex;flex-wrap:wrap;justify-content:start;flex-direction:row-reverse;justify-content:center}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group{gap:32px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group{gap:24px}}#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{font-size:1.4rem}#onetrust-banner-sdk #onetrust-policy-title{font-size:1.8rem;float:left}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin:0 40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-text,#onetrust-banner-sdk .ot-b-addl-desc,#onetrust-banner-sdk .ot-gv-list-handler{margin-left:24px}}#onetrust-banner-sdk #onetrust-policy-title{font-size:2rem;font-weight:var(--font-weight-normal)}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:40px;padding-bottom:16px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-policy-title{padding-left:24px}}@media (min-width: 768px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:40px}}@media (max-width: 767px){#onetrust-banner-sdk #onetrust-button-group-parent{padding:24px}}#onetrust-pc-sdk #ot-pc-lst .ot-tgl-cntr,#onetrust-pc-sdk .ot-consent-hdr,#onetrust-pc-sdk .ot-li-hdr,#onetrust-pc-sdk #ot-sel-blk{display:none}#onetrust-pc-sdk div[role="dialog"],#onetrust-pc-sdk div[role="alertdialog"]{display:flex;flex-direction:column}#onetrust-pc-sdk #ot-pc-lst,#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk .ot-pc-footer{position:relative}#onetrust-pc-sdk .ot-pc-footer{flex:none}#onetrust-pc-sdk #ot-pc-content,#onetrust-pc-sdk #ot-pc-lst{flex:auto}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header{margin:0;height:0}#onetrust-pc-sdk #ot-pc-lst{padding-bottom:24px}}#onetrust-pc-sdk #filter-apply-handler{margin-right:0}#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-pc-sdk .ot-pc-logo{height:40px;width:auto}#onetrust-pc-sdk .ot-pc-footer-logo{display:none}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header,#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo,#onetrust-banner-sdk .ot-pc-header{margin:40px}}@media (max-width: 767px){#onetrust-banner-sdk.ot-bnr-w-logo .ot-bnr-logo{margin:24px;margin-top:32px;margin-bottom:40px}}#onetrust-pc-sdk .ot-pc-header{border:none;text-align:left}@media (min-width: 768px){#onetrust-pc-sdk .ot-pc-header{min-height:4rem}}@media (max-width: 767px){#onetrust-pc-sdk .ot-pc-header .ot-pc-logo{display:none}}#onetrust-consent-sdk #onetrust-policy-title,#onetrust-consent-sdk #onetrust-policy-text,#onetrust-consent-sdk .ot-b-addl-desc,#onetrust-consent-sdk .ot-dpd-desc,#onetrust-consent-sdk .ot-dpd-title,#onetrust-consent-sdk #onetrust-policy-text *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk .ot-dpd-desc *:not(.onetrust-vendors-list-handler),#onetrust-consent-sdk #onetrust-banner-sdk #banner-options *,#onetrust-banner-sdk .ot-cat-header,#onetrust-banner-sdk .ot-optout-signal{color:#070707;text-align:initial}.onetrust-pc-dark-filter.ot-fade-in:not([style])+#onetrust-banner-sdk{display:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type{margin:0}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item:first-of-type,#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item,#onetrust-pc-sdk .ot-pc-header{padding:0;border-top:none;border-left:none;border-right:none}#onetrust-pc-sdk .ot-accordion-layout.ot-cat-item{border-color:#f2f0ee}#onetrust-pc-sdk .ot-switch{width:32px;height:16px}#onetrust-pc-sdk .ot-switch-nob{background-color:#fff;border-color:#ccc4bd}#onetrust-pc-sdk .ot-switch-nob::before{background-color:#ccc4bd;height:16px;width:16px;bottom:-1px;transform:translateX(-1px)}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob{background-color:#fff;border-color:#4f2d7f}#onetrust-pc-sdk .ot-tgl input:checked+.ot-switch .ot-switch-nob::before{background-color:#4f2d7f;transform:translateX(16px)}#onetrust-pc-sdk .ot-cat-grp input[type="checkbox"]:checked+label:after{display:none}#onetrust-pc-sdk #ot-pc-title:first-of-type{margin-top:0;margin-bottom:16px}#onetrust-consent-sdk #onetrust-pc-sdk .ot-acc-grpcntr.ot-acc-txt{background:transparent}#onetrust-pc-sdk .ot-accordion-layout .ot-acc-grpdesc{margin:8px 0;padding:0}#onetrust-pc-sdk .ot-accordion-layout .ot-vlst-cntr,#onetrust-pc-sdk .ot-accordion-layout .ot-hlst-cntr{padding-left:0;width:100%}#onetrust-pc-sdk .ot-plus-minus{background:#fff;border-radius:90%;height:24px;width:24px;margin:0;margin-right:8px;margin-left:0;top:-1px}#onetrust-pc-sdk .ot-host-item .ot-plus-minus{margin-right:8px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr .ot-tgl{top:3px}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type,#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:last-of-type,#onetrust-pc-sdk .ot-plus-minus span:first-of-type,#onetrust-pc-sdk .ot-plus-minus span:last-of-type{top:50%;left:50%;transform:translate(-50%, -50%);background:#4f2d7f}#onetrust-pc-sdk .ot-plus-minus span:first-of-type{width:2px;height:12px}#onetrust-pc-sdk .ot-plus-minus span:last-of-type{width:12px;height:2px}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr{margin:16px 0;padding:0}#onetrust-pc-sdk button[aria-expanded=true] ~ .ot-acc-hdr .ot-plus-minus span:first-of-type{display:none}#onetrust-pc-sdk #accept-recommended-btn-handler{margin-right:0;margin-bottom:0}#onetrust-pc-sdk .ot-vs-config .ot-acc-hdr div:first-child{margin-left:0}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-pc-content #ot-pc-desc .ot-link-btn,#onetrust-consent-sdk #onetrust-pc-sdk .ot-vnd-serv .ot-vnd-item .ot-vnd-info a,#onetrust-consent-sdk #onetrust-pc-sdk #ot-lst-cnt .ot-vnd-info a,#onetrust-consent-sdk #onetrust-banner-sdk a[href],#onetrust-consent-sdk #onetrust-banner-sdk a[href] font,#onetrust-consent-sdk #onetrust-banner-sdk .ot-link-btn{color:#ce2c2c;font-weight:var(--font-weight-normal);text-decoration:underline;text-underline-offset:.18em}#onetrust-consent-sdk #onetrust-pc-sdk .privacy-notice-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-pgph-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-vendors-list-handler+a:hover,#onetrust-consent-sdk #onetrust-pc-sdk .category-host-list-handler:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk .ot-ven-legclaim-link:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-name a:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-acc-hdr .ot-host-expand:hover,#onetrust-consent-sdk #onetrust-pc-sdk #ot-host-lst .ot-host-info 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aria-expanded="false">Personaliteenused ja värbamine</button> </li> <li> <button class="mega-link mega-link--level-2 mega-link--has-submenu btn-flat" data-id="Digiteenused" aria-expanded="false">Digiteenused</button> </li> <li> <a href="/teenused/teenused-kruptoettevotetele/" class="mega-link mega-link--level-2 not-arrow" data-id="Teenused krüptoettevõtetele">Teenused krüptoettevõtetele</a> </li> </ul> </div> </div> <div class="bleed__col bleed__col--right"> <div class="mega__level--3 " data-feature="Audiitorkontroll ja muud audiitorteenused"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/audiitorkontroll-ja-muud-audiitorteenused/">Audiitorkontroll ja muud audiitorteenused</a> </div> <div class="mega-descriptions" title="Audiitorkontroll kuulub ettevõtte kontrolliprotseduuride juurde. See aitab tagada klientide ja partnerite usalduse ning pakub väärt teavet juhtimisel."> Audiitorkontroll kuulub ettevõtte kontrolliprotseduuride juurde. See aitab tagada klientide ja partnerite usalduse ning pakub väärt teavet juhtimisel. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/audiitorkontroll-ja-muud-audiitorteenused/" title="Audiitorkontroll ja muud audiitorteenused"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/audiitorkontroll-ja-muud-audiitorteenused/projektide-auditeerimine/" class="mega-link mega-link--level-3">Projektide auditeerimine</a> <div class="mega-content__item--descriptions" title="Nõustame ja auditeerime ELi ja teiste riikide toetusfondidest rahastatavaid projekte, sh teeme juhtimis- ja kontrollisüsteemide auditeid.">Nõustame ja auditeerime ELi ja teiste riikide toetusfondidest rahastatavaid projekte, sh teeme juhtimis- ja kontrollisüsteemide auditeid.</div> </li> <li class="mega-content__item "> <a href="/teenused/audiitorkontroll-ja-muud-audiitorteenused/pakendiaudit/" class="mega-link mega-link--level-3">Pakendiaudit</a> <div class="mega-content__item--descriptions" title="Teeme pakendiettevõtjatele pakendiauditeid, et anda hinnang kalendriaasta jooksul pakendiregistrisse esitatud andmete õigsuse kohta.">Teeme pakendiettevõtjatele pakendiauditeid, et anda hinnang kalendriaasta jooksul pakendiregistrisse esitatud andmete õigsuse kohta.</div> </li> <li class="mega-content__item "> <a href="/teenused/audiitorkontroll-ja-muud-audiitorteenused/auditidokumendid/" class="mega-link mega-link--level-3">Töövahendid</a> <div class="mega-content__item--descriptions" title="Auditi sujuvamaks ettevalmistamiseks leiate siit erinevaid kinnituskirjade vorme.">Auditi sujuvamaks ettevalmistamiseks leiate siit erinevaid kinnituskirjade vorme.</div> </li> <li class="mega-content__item "> <a href="/teenused/audiitorkontroll-ja-muud-audiitorteenused/auditikalkulaator/" class="mega-link mega-link--level-3">Auditikalkulaator</a> <div class="mega-content__item--descriptions" title="Kalkulaator annab vastuse, kas ettevõtte müügitulu, varade maht või töötajate arv ületavad piiri, mistõttu peate tellima ülevaatuse või auditi.">Kalkulaator annab vastuse, kas ettevõtte müügitulu, varade maht või töötajate arv ületavad piiri, mistõttu peate tellima ülevaatuse või auditi.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Raamatupidamisteenused"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/raamatupidamisteenused/">Raamatupidamisteenused</a> </div> <div class="mega-descriptions" title="Me ei paku valmispakette, vaid lähtume iga ettevõtte soovidest ja vajadustest."> Me ei paku valmispakette, vaid lähtume iga ettevõtte soovidest ja vajadustest. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/raamatupidamisteenused/" title="Raamatupidamisteenused"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/raamatupidamisteenused/palgaarvestus/" class="mega-link mega-link--level-3">Palgaarvestus</a> <div class="mega-content__item--descriptions" title="Teeme palgaarvestust nii mõne töötajaga kui ka sadade töötajatega ettevõtetele.">Teeme palgaarvestust nii mõne töötajaga kui ka sadade töötajatega ettevõtetele.</div> </li> <li class="mega-content__item "> <a href="/teenused/raamatupidamisteenused/maksuarvestus/" class="mega-link mega-link--level-3">Maksuarvestus</a> <div class="mega-content__item--descriptions" title="Meie kogenud maksuspetsialistid toetavad raamatupidajaid ning pakuvad mõistlikke ning praktilisi lahendusi.">Meie kogenud maksuspetsialistid toetavad raamatupidajaid ning pakuvad mõistlikke ning praktilisi lahendusi.</div> </li> <li class="mega-content__item "> <a href="/teenused/raamatupidamisteenused/aruandlus/" class="mega-link mega-link--level-3">Aruandlus</a> <div class="mega-content__item--descriptions" title="Koostame majandusaasta aruanded. Aitame juhtimisaruannete väljatöötamisel ja koostamisel ning kohustuslike aruannete esitamisel.">Koostame majandusaasta aruanded. Aitame juhtimisaruannete väljatöötamisel ja koostamisel ning kohustuslike aruannete esitamisel.</div> </li> <li class="mega-content__item "> <a href="/teenused/raamatupidamisteenused/finantsaruannete-konsolideerimine/" class="mega-link mega-link--level-3">Finantsaruannete konsolideerimine</a> <div class="mega-content__item--descriptions" title="Meie kogenud raamatupidajad ja nõustajad aitavad konsolideerimistabelite koostamisel ja konsolideerimise protsessi efektiivsemaks muutmisel.">Meie kogenud raamatupidajad ja nõustajad aitavad konsolideerimistabelite koostamisel ja konsolideerimise protsessi efektiivsemaks muutmisel.</div> </li> <li class="mega-content__item "> <a href="/teenused/raamatupidamisteenused/noustamine-ja-ajutine-personal/" class="mega-link mega-link--level-3">Nõustamine ja ajutine personal</a> <div class="mega-content__item--descriptions" title="Meie spetsialistid nõustavad keeruliste raamatupidamistehingute tegemisel, korrastavad eelmisi perioode ja pakuvad ajutise raamatupidaja teenust.">Meie spetsialistid nõustavad keeruliste raamatupidamistehingute tegemisel, korrastavad eelmisi perioode ja pakuvad ajutise raamatupidaja teenust.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/valise-finantsjuhi-teenus/" target="_blank" title="open a new window" class="mega-link mega-link--level-3">Välise finantsjuhi teenus</a> <div class="mega-content__item--descriptions" title="Meie finantsjuhi teenus sobib igas suuruses ja kõikides majandusharudes tegutsevatele ettevõtetele. Pakume teenust klientidele vajalikus mahus ja kompetentsides.">Meie finantsjuhi teenus sobib igas suuruses ja kõikides majandusharudes tegutsevatele ettevõtetele. Pakume teenust klientidele vajalikus mahus ja kompetentsides.</div> </li> <li class="mega-content__item "> <a href="/teenused/raamatupidamisteenused/raamatupidamisprotsesside-hindamine/" class="mega-link mega-link--level-3">Raamatupidamisprotsesside hindamine</a> <div class="mega-content__item--descriptions" title="Aitame sisse seada kohalikele ja rahvusvahelistele standarditele vastava raamatupidamise.">Aitame sisse seada kohalikele ja rahvusvahelistele standarditele vastava raamatupidamise.</div> </li> <li class="mega-content__item "> <a href="/insights-landing-page/kampaanialeht_raamatupidamisteenused/" target="_blank" title="open a new window" class="mega-link mega-link--level-3">Raamatupidamine väikeettevõtetele</a> <div class="mega-content__item--descriptions" title="Pakume jõukohast teenust väikeettevõtetele. Aitame korraldada protsessid võimalikult nutikalt ja kuluefektiivselt.">Pakume jõukohast teenust väikeettevõtetele. Aitame korraldada protsessid võimalikult nutikalt ja kuluefektiivselt.</div> </li> <li class="mega-content__item "> <a href="/insights-landing-page/kampaanialeht_raamatupidamine-kruptoettevotetele/" target="_blank" title="open a new window" class="mega-link mega-link--level-3">Raamatupidamine krüptoettevõtetele</a> <div class="mega-content__item--descriptions" title="Hoiame ennast plokiahelatehnoloogiaga kursis, et teenindada ja nõustada krüptoettevõtteid. Meile on toeks kolleegide võrgustik 130 riigis.">Hoiame ennast plokiahelatehnoloogiaga kursis, et teenindada ja nõustada krüptoettevõtteid. Meile on toeks kolleegide võrgustik 130 riigis.</div> </li> <li class="mega-content__item "> <a href="/teenused/raamatupidamisteenused/koolitused/" class="mega-link mega-link--level-3">Koolitused</a> <div class="mega-content__item--descriptions" title="Meie raamatupidajad on pädevad kõikidel raamatupidamise ja aruandluse teemadel. Teeme koolitusi ka klientidele, et oma teadmisi edasi anda.">Meie raamatupidajad on pädevad kõikidel raamatupidamise ja aruandluse teemadel. Teeme koolitusi ka klientidele, et oma teadmisi edasi anda.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Seotud artiklid:</span> <div data-anchor="/insights-landing-page/ariregistri-trukipress-on-asunud-hoogsalt-tegutsema/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/estonia/464x422-webp/2024-gaily-kuusik-kristel-tiits-grant-thornton-baltic-464x422px-14kb.webp" loading="lazy" class="article-tile__image" alt="Äriregistri trükipress on asunud hoogsalt tegutsema"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Seadusemuudatus </span> <a href="/insights-landing-page/ariregistri-trukipress-on-asunud-hoogsalt-tegutsema/" class="title" title="脛riregistri tr眉kipress on asunud hoogsalt tegutsema">脛riregistri tr眉kipress on asunud hoogsalt tegutsema</a> <div class="text"> Eelmisel aastal j玫ustunud seadusemuudatusest tulenevalt on 盲riregistril v玫imalik majandusaasta aruande esitamisega hilinejat trahvida v玫i sundl玫petada. </div> </div> <div class="page-promote__author"> <div class="author-image__listing"> <div class="author-image__item author-image__item--1"> <img src="/globalassets/1.-member-firms/estonia/people/varviline/60x60/gaily-kuusik-60x60-2023.png" alt="Gaily Kuusik"> </div> <div class="author-image__item author-image__item--2"> <img src="/globalassets/1.-member-firms/estonia/people/varviline/60x60/kristel-tiits-60x60px-2023.png" alt="Kristel Tiits"> </div> </div> <div class="page-promote__info"> <span class="separate">|</span> <span class="time-to__read">Aeg 4 min</span> <span class="separate">|</span> <span class="article-date">06 aug 2024</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Palgaarvestus"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/teenused/raamatupidamisteenused/palgaarvestus/" target="_blank" title="open a new window">Palgaarvestus</a> </div> <div class="mega-descriptions" title="Teeme palgaarvestust nii mõne töötajaga kui ka sadade töötajatega ettevõtetele. Me ei paku valmispakette, vaid lähtume alati iga ettevõtte soovidest ja vajadustest."> Teeme palgaarvestust nii mõne töötajaga kui ka sadade töötajatega ettevõtetele. Me ei paku valmispakette, vaid lähtume alati iga ettevõtte soovidest ja... <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/raamatupidamisteenused/palgaarvestus/" target="_blank" title="open a new window"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Õigusnõustamine"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/oigusnoustamine/">Õigusnõustamine</a> </div> <div class="mega-descriptions" title="Pakume ettevõtjatele igakülgset juriidilist nõu, et kaasa aidata nende majanduslikule edule."> Pakume ettevõtjatele igakülgset juriidilist nõu, et kaasa aidata nende majanduslikule edule. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/oigusnoustamine/" title="脮igusn玫ustamine"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/aritegevuse-juriidiline-noustamine/" class="mega-link mega-link--level-3">Äritegevuse juriidiline nõustamine</a> <div class="mega-content__item--descriptions" title="Pakume tuge nii alustavale kui laienevale ettevõttele, hoolitsedes selle eest, et kõik juriidilised sammud oleksid detailideni läbi mõeldud.">Pakume tuge nii alustavale kui laienevale ettevõttele, hoolitsedes selle eest, et kõik juriidilised sammud oleksid detailideni läbi mõeldud.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/fintech-noustamine/" class="mega-link mega-link--level-3">Fintech nõustamine</a> <div class="mega-content__item--descriptions" title="Meie juristid nõustavad makseasutusi, virtuaalvääringu teenuste pakkujaid ja finantseerimisasutusi.">Meie juristid nõustavad makseasutusi, virtuaalvääringu teenuste pakkujaid ja finantseerimisasutusi.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/uhinguoigus-ja-tehingute-noustamine/" class="mega-link mega-link--level-3">Ühinguõigus ja tehingute nõustamine</a> <div class="mega-content__item--descriptions" title="Nõustame õigus-, maksu- ja finantsküsimustes, mis on vajalikud ettevõtte juriidilise või organisatsioonilise struktuuri paremaks juhtimiseks.">Nõustame õigus-, maksu- ja finantsküsimustes, mis on vajalikud ettevõtte juriidilise või organisatsioonilise struktuuri paremaks juhtimiseks.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/juriidiline-due-diligence/" class="mega-link mega-link--level-3">Juriidiline due diligence</a> <div class="mega-content__item--descriptions" title="Analüüsime põhjalikult ühendatava või omandatava äriühingu sisedokumente, õigussuhteid ning äritegevuse nõuetelevastavust.">Analüüsime põhjalikult ühendatava või omandatava äriühingu sisedokumente, õigussuhteid ning äritegevuse nõuetelevastavust.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/lepinguoigus/" class="mega-link mega-link--level-3">Lepinguõigus</a> <div class="mega-content__item--descriptions" title="Koostame lepingud, mis vastavad majanduslikult ja õiguslikult Teie ettevõtte parimatele ärihuvidele.">Koostame lepingud, mis vastavad majanduslikult ja õiguslikult Teie ettevõtte parimatele ärihuvidele.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/toooigus/" class="mega-link mega-link--level-3">Tööõigus</a> <div class="mega-content__item--descriptions" title="Nõustame kõigis tööõiguse küsimustes, aitame töölepingute ettevalmistamisel, muutmisel või lõpetamisel, ametijuhendite ja sisekordade väljatöötamisel.">Nõustame kõigis tööõiguse küsimustes, aitame töölepingute ettevalmistamisel, muutmisel või lõpetamisel, ametijuhendite ja sisekordade väljatöötamisel.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/saneerimisnoustamine/" target="_blank" title="open a new window" class="mega-link mega-link--level-3">Saneerimine</a> <div class="mega-content__item--descriptions" title="Meie ekspertidel on kogemus saneerimisnõustajatena, aitame ettevõtjatel saneerimist läbi viia.">Meie ekspertidel on kogemus saneerimisnõustajatena, aitame ettevõtjatel saneerimist läbi viia.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/majasisese-juristi-teenus/" class="mega-link mega-link--level-3">Majasisese juristi teenus</a> <div class="mega-content__item--descriptions" title="Teenus on mõeldud ettevõtjatele, kes otsivad usaldusväärset koostööpartnerit ettevõtte igapäevaste juriidiliste küsimuste lahendamiseks.">Teenus on mõeldud ettevõtjatele, kes otsivad usaldusväärset koostööpartnerit ettevõtte igapäevaste juriidiliste küsimuste lahendamiseks.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/kontaktisiku-teenus/" class="mega-link mega-link--level-3">Kontaktisiku teenus</a> <div class="mega-content__item--descriptions" title="Pakume välisriigis asuva juhatusega Eesti äriühingutele kontaktisiku teenust.">Pakume välisriigis asuva juhatusega Eesti äriühingutele kontaktisiku teenust.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/koolitused/" class="mega-link mega-link--level-3">Koolitused</a> <div class="mega-content__item--descriptions" title="Korraldame nii avalikke kui ka kliendi tellitud koolitusi aktuaalsetel õigus- ja maksuteemadel.">Korraldame nii avalikke kui ka kliendi tellitud koolitusi aktuaalsetel õigus- ja maksuteemadel.</div> </li> <li class="mega-content__item "> <a href="/teenused/oigusnoustamine/rikkumisest-teavitamise-kanal-ehk-vihjeliin/" class="mega-link mega-link--level-3">Rikkumisest teavitamise kanal ehk vihjeliin</a> <div class="mega-content__item--descriptions" title="Pakume oma klientidele usaldusväärse vihjeliini ülesehitamist, töösse rakendamist ja tuge selle toimimas hoidmisel.">Pakume oma klientidele usaldusväärse vihjeliini ülesehitamist, töösse rakendamist ja tuge selle toimimas hoidmisel.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Seotud artiklid:</span> <div data-anchor="/insights-landing-page/ariregistri-trukipress-on-asunud-hoogsalt-tegutsema/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/estonia/464x422-webp/2024-gaily-kuusik-kristel-tiits-grant-thornton-baltic-464x422px-14kb.webp" loading="lazy" class="article-tile__image" alt="Äriregistri trükipress on asunud hoogsalt tegutsema"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Seadusemuudatus </span> <a href="/insights-landing-page/ariregistri-trukipress-on-asunud-hoogsalt-tegutsema/" class="title" title="脛riregistri tr眉kipress on asunud hoogsalt tegutsema">脛riregistri tr眉kipress on asunud hoogsalt tegutsema</a> <div class="text"> Eelmisel aastal j玫ustunud seadusemuudatusest tulenevalt on 盲riregistril v玫imalik majandusaasta aruande esitamisega hilinejat trahvida v玫i sundl玫petada. </div> </div> <div class="page-promote__author"> <div class="author-image__listing"> <div class="author-image__item author-image__item--1"> <img src="/globalassets/1.-member-firms/estonia/people/varviline/60x60/gaily-kuusik-60x60-2023.png" alt="Gaily Kuusik"> </div> <div class="author-image__item author-image__item--2"> <img src="/globalassets/1.-member-firms/estonia/people/varviline/60x60/kristel-tiits-60x60px-2023.png" alt="Kristel Tiits"> </div> </div> <div class="page-promote__info"> <span class="separate">|</span> <span class="time-to__read">Aeg 4 min</span> <span class="separate">|</span> <span class="article-date">06 aug 2024</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Ärinõustamine"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/arinoustamine/">Ärinõustamine</a> </div> <div class="mega-descriptions" title="Olgu Teie ettevõte alles alustav, kiiresti kasvav või stabiilses eluetapis – Teil on aeg-ajalt vaja asjatundlikku nõu, et langetada õigeid otsuseid."> Olgu Teie ettevõte alles alustav, kiiresti kasvav või stabiilses eluetapis – Teil on aeg-ajalt vaja asjatundlikku nõu, et langetada õigeid otsuseid. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/arinoustamine/" title="脛rin玫ustamine"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/arinoustamine/arimudeli-voi--strateegia-uuendamine/" class="mega-link mega-link--level-3">Ärimudeli või -strateegia uuendamine</a> <div class="mega-content__item--descriptions" title="Edukas olemiseks peab igal ettevõttel olema kindel strateegia ehk teadmine, mis suunas kogu meeskond liigub. Aitame Teil sihte seada!">Edukas olemiseks peab igal ettevõttel olema kindel strateegia ehk teadmine, mis suunas kogu meeskond liigub. Aitame Teil sihte seada!</div> </li> <li class="mega-content__item "> <a href="/teenused/arinoustamine/" class="mega-link mega-link--level-3">Turundus ja kliendihaldus</a> <div class="mega-content__item--descriptions" title="Toetame Teid turundus- ja brändistrateegia ning kliendihaldussüsteemi uuendamisel, et suudaksite praegusel kiirete muutuste ajal kohaneda.">Toetame Teid turundus- ja brändistrateegia ning kliendihaldussüsteemi uuendamisel, et suudaksite praegusel kiirete muutuste ajal kohaneda.</div> </li> <li class="mega-content__item "> <a href="/teenused/arinoustamine/coaching-juhi-arengutugi/" class="mega-link mega-link--level-3">Coaching ja juhi arengutugi</a> <div class="mega-content__item--descriptions" title="Hea organisatsioonikultuur on ettevõtte jaoks nagu trump kaardimängulauas. Juhendame Teid, kuidas trumpkaarte koguda!">Hea organisatsioonikultuur on ettevõtte jaoks nagu trump kaardimängulauas. Juhendame Teid, kuidas trumpkaarte koguda!</div> </li> <li class="mega-content__item "> <a href="/teenused/digiteenused/" class="mega-link mega-link--level-3">Digiteenused</a> <div class="mega-content__item--descriptions" title="Tänapäeval ei ole küsimus selles, kas digiteerida, vaid kuidas seda teha. Aitame Teil välja töötada ja juurutada nutikad digilahendused.">Tänapäeval ei ole küsimus selles, kas digiteerida, vaid kuidas seda teha. Aitame Teil välja töötada ja juurutada nutikad digilahendused.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/ariplaanid-ja-finantsprognoosid/" class="mega-link mega-link--level-3">Äriplaani koostamine</a> <div class="mega-content__item--descriptions" title="Hea äriplaan on ettevõtjale teejuht ja juhtimisvahend ning finantseerijatele ja potentsiaalsetele investoritele otsuse langetamiseks vajalik infoallikas.">Hea äriplaan on ettevõtjale teejuht ja juhtimisvahend ning finantseerijatele ja potentsiaalsetele investoritele otsuse langetamiseks vajalik infoallikas.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Seotud artiklid:</span> <div data-anchor="/meie-uudised/2023/saime-iso-27001-infoturbe-juhtimissusteemi-sertifikaadi/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/estonia/464x422-80kb/2023-iso-27001-grant-thornton-baltic-464x422px-80kb.png" loading="lazy" class="article-tile__image" alt="ISO 27001 Grant Thornton Baltic"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Infoturve </span> <a href="/meie-uudised/2023/saime-iso-27001-infoturbe-juhtimissusteemi-sertifikaadi/" class="title" target="_blank" title="open a new window - Saime ISO 27001 infoturbe juhtimiss眉steemi sertifikaadi">Saime ISO 27001 infoturbe juhtimiss眉steemi sertifikaadi</a> <div class="text"> Bureau Veritas v盲ljastas novembris Grant Thornton Balticule ISO 27001:2022 sertifikaadi. mis kinnitab, et meil tuvastatakse, hinnatakse ja juhitakse infos眉steemidega seonduvaid turvariske pidevalt ja n玫uetele vastavalt. </div> </div> <div class="page-promote__author"> <div class="page-promote__info"> <span class="time-to__read">Aeg: alla ühe minuti</span> <span class="separate">|</span> <span class="article-date">07 dets 2023</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Finantsnõustamine"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/finantsnoustamine/">Finantsnõustamine</a> </div> <div class="mega-descriptions" title="Pealiskaudne suhtumine ettevõtte arengu planeerimisse ja finantside juhtimisse võib olla raskustesse sattumise põhjus."> Pealiskaudne suhtumine ettevõtte arengu planeerimisse ja finantside juhtimisse võib olla raskustesse sattumise põhjus. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/finantsnoustamine/" title="Finantsn玫ustamine"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/due-diligence/" class="mega-link mega-link--level-3">Due diligence</a> <div class="mega-content__item--descriptions" title="Teeme hoolsusauditi ehk due diligence’i, et investorid saaksid enne planeeritud ostutehingut ettevõttest põhjalikku ülevaate.">Teeme hoolsusauditi ehk due diligence’i, et investorid saaksid enne planeeritud ostutehingut ettevõttest põhjalikku ülevaate.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/tehingute-noustamine/" class="mega-link mega-link--level-3">Tehingute nõustamine</a> <div class="mega-content__item--descriptions" title="Nõustame Teid kõikides ostu- või müügitehingu protsessi olulistes aspektides.">Nõustame Teid kõikides ostu- või müügitehingu protsessi olulistes aspektides.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/vaartuse-hindamine/" class="mega-link mega-link--level-3">Väärtuse hindamine</a> <div class="mega-content__item--descriptions" title="Hindame ettevõtte turuväärtust, varade väärtust ja teisi varagruppe rahvusvaheliselt aktsepteeritud metoodika alusel.">Hindame ettevõtte turuväärtust, varade väärtust ja teisi varagruppe rahvusvaheliselt aktsepteeritud metoodika alusel.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/registreeritud-eraeksperdi-teenused/" class="mega-link mega-link--level-3">Registreeritud eraeksperdi teenused</a> <div class="mega-content__item--descriptions" title="Meie kogenud registreeritud eraekspet annab hinnanguid majandus- ja finantsalal.">Meie kogenud registreeritud eraekspet annab hinnanguid majandus- ja finantsalal.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/ariplaanid-ja-finantsprognoosid/" class="mega-link mega-link--level-3">Äriplaanid ja finantsprognoosid</a> <div class="mega-content__item--descriptions" title="Rahavoo puudulik planeerimine ja kontroll on sageli ebaõnnestumise põhjus. Aitame Teil koostada korralikke prognoose, et äririske vähendada.">Rahavoo puudulik planeerimine ja kontroll on sageli ebaõnnestumise põhjus. Aitame Teil koostada korralikke prognoose, et äririske vähendada.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/valise-finantsjuhi-teenus/" class="mega-link mega-link--level-3">Välise finantsjuhi teenus</a> <div class="mega-content__item--descriptions" title="Meie finantsjuhi teenus sobib igas suuruses ja kõikides majandusharudes tegutsevatele ettevõtetele. Pakume teenust klientidele vajalikus mahus ja kompetentsides.">Meie finantsjuhi teenus sobib igas suuruses ja kõikides majandusharudes tegutsevatele ettevõtetele. Pakume teenust klientidele vajalikus mahus ja kompetentsides.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/saneerimisnoustamine/" class="mega-link mega-link--level-3">Saneerimine</a> <div class="mega-content__item--descriptions" title="Meie kogenud saneerijad pakuvad võimalusi ettevõtte majanduslike raskuste ületamiseks ja likviidsuse taastamiseks, et edaspidi jätkusuutlikult majandada.">Meie kogenud saneerijad pakuvad võimalusi ettevõtte majanduslike raskuste ületamiseks ja likviidsuse taastamiseks, et edaspidi jätkusuutlikult majandada.</div> </li> <li class="mega-content__item "> <a href="/teenused/finantsnoustamine/restruktureerimine-ja-reorganiseerimine/" class="mega-link mega-link--level-3">Restruktureerimine ja reorganiseerimine</a> <div class="mega-content__item--descriptions" title="Pakume individuaalseid terviklahendusi ettevõtete struktuuri korrastamisel.">Pakume individuaalseid terviklahendusi ettevõtete struktuuri korrastamisel.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Maksunõustamine"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/maksunoustamine/">Maksunõustamine</a> </div> <div class="mega-descriptions" title="Pakume laiapõhjalist maksunõustamisteenust. Meie meeskonnal on pea 25-aastane maksunõustamise kogemus, sh tunneme eri riikide maksusüsteeme."> Pakume laiapõhjalist maksunõustamisteenust. Meie meeskonnal on pea 25-aastane maksunõustamise kogemus, sh tunneme eri riikide maksusüsteeme. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/maksunoustamine/" title="Maksun玫ustamine"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/ettevotte-maksustamine/" class="mega-link mega-link--level-3">Ettevõtte maksustamine</a> <div class="mega-content__item--descriptions" title="Anname nõu kõigis ettevõtte maksustamisega seotud küsimustes.">Anname nõu kõigis ettevõtte maksustamisega seotud küsimustes.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/kaibemaks-ja-muud-kaudsed-maksud/" class="mega-link mega-link--level-3">Käibemaks jm kaudsed maksud</a> <div class="mega-content__item--descriptions" title="Põhjalik info käibemaksu, aktsiiside ja tollimaksude kohta nii siseriiklikul kui ka rahvusvahelisel tasandil.">Põhjalik info käibemaksu, aktsiiside ja tollimaksude kohta nii siseriiklikul kui ka rahvusvahelisel tasandil.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/rahvusvaheline-maksustamine/" class="mega-link mega-link--level-3">Rahvusvaheline maksustamine</a> <div class="mega-content__item--descriptions" title="Anname nõu välisriikide maksusüsteemide ja rahvusvaheliste maksuregulatsioonide asjus, sh tunneme piiriülese aruandluse nõudeid.">Anname nõu välisriikide maksusüsteemide ja rahvusvaheliste maksuregulatsioonide asjus, sh tunneme piiriülese aruandluse nõudeid.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/siirdehinnad/" class="mega-link mega-link--level-3">Siirdehinnad</a> <div class="mega-content__item--descriptions" title="Aitame planeerida ja dokumenteerida kõiki aspekte ettevõtte siirdehindade strateegias.">Aitame planeerida ja dokumenteerida kõiki aspekte ettevõtte siirdehindade strateegias.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/tehingute-maksustamine/" class="mega-link mega-link--level-3">Tehingute maksustamine</a> <div class="mega-content__item--descriptions" title="Planeerime ettevõtte omandamise, võõrandamise, refinantseerimise, ümberstruktureerimise, võlakirjade või aktsiate noteerimise maksutagajärgi.">Planeerime ettevõtte omandamise, võõrandamise, refinantseerimise, ümberstruktureerimise, võlakirjade või aktsiate noteerimise maksutagajärgi.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/tootajate-piiriulene-maksustamine/" class="mega-link mega-link--level-3">Töötajate piiriülene maksustamine</a> <div class="mega-content__item--descriptions" title="Eesti ettevõtte töötaja välismaal ja välisettevõtte töötaja Eestis – anname nõu maksureeglite kohta.">Eesti ettevõtte töötaja välismaal ja välisettevõtte töötaja Eestis – anname nõu maksureeglite kohta.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/maksuriskide-audit/" class="mega-link mega-link--level-3">Maksuriskide audit</a> <div class="mega-content__item--descriptions" title="Teeme maksuauditi, mis aitab diagnoosida ja piirata maksuriske ning optimeerida maksukohustusi.">Teeme maksuauditi, mis aitab diagnoosida ja piirata maksuriske ning optimeerida maksukohustusi.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/kliendi-esindamine-maksuametis/" class="mega-link mega-link--level-3">Kliendi esindamine maksuametis</a> <div class="mega-content__item--descriptions" title="Ennetame maksuprobleeme ning tagame sujuva suhtluse maksu- ja tolliametiga.">Ennetame maksuprobleeme ning tagame sujuva suhtluse maksu- ja tolliametiga.</div> </li> <li class="mega-content__item "> <a href="/teenused/maksunoustamine/fuusilise-isiku-maksustamine/" class="mega-link mega-link--level-3">Füüsilise isiku maksustamine</a> <div class="mega-content__item--descriptions" title="Nõustame eraisikuid füüsilise isiku tulu maksustamise küsimustes ja vajadusel esindame klienti suhtluses maksu- ja tolliametiga.">Nõustame eraisikuid füüsilise isiku tulu maksustamise küsimustes ja vajadusel esindame klienti suhtluses maksu- ja tolliametiga.</div> </li> <li class="mega-content__item selected"> <a href="/teenused/maksunoustamine/balti-riikide-maksusuteemide-vordlus/" class="mega-link mega-link--level-3">Balti riikide maksusüsteemide võrdlus</a> <div class="mega-content__item--descriptions" title="Meie maksuspetsialistid on koostanud Balti riikide maksusüsteemide võrdluse ettevõtete ja eraisikute maksustamise kohta.">Meie maksuspetsialistid on koostanud Balti riikide maksusüsteemide võrdluse ettevõtete ja eraisikute maksustamise kohta.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Ettevõtete ostu- ja müüginõustamine"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/teenused/finantsnoustamine/tehingute-noustamine/" target="_blank" title="open a new window">Ettevõtete ostu- ja müüginõustamine</a> </div> <div class="mega-descriptions" title="Kui soovite ettevõtte kasvatamiseks konkurendi ära osta või hoopis oma ettevõtte müüa, saavad Grant Thornton Balticu nõustajad Teid aidata. Meie juures saate kõik omandamise või müügiga seotud teenused ühest kohast."> Kui soovite ettevõtte kasvatamiseks konkurendi ära osta või hoopis oma ettevõtte müüa, saavad Grant Thornton Balticu nõustajad Teid aidata. Meie juures saate... <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/finantsnoustamine/tehingute-noustamine/" target="_blank" title="open a new window"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Riskijuhtimisteenused ja siseaudit"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/">Riskijuhtimisteenused ja siseaudit</a> </div> <div class="mega-descriptions" title="Meie kogenud spetsialistid aitavad Teie organisatsioonis regulaarselt hinnata eesmärkide täitmist ohustavaid riske."> Meie kogenud spetsialistid aitavad Teie organisatsioonis regulaarselt hinnata eesmärkide täitmist ohustavaid riske. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/riskijuhtimisteenused-ja-siseaudit/" title="Riskijuhtimisteenused ja siseaudit"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/siseauditi-teenus/" class="mega-link mega-link--level-3">Siseauditi teenus</a> <div class="mega-content__item--descriptions" title="Aitame Teid siseauditi funktsiooni täitmisel, siseauditite ja nõuandvate tööde tegemisel, valitsemise hindamisel ja töötajate koolitamisel.">Aitame Teid siseauditi funktsiooni täitmisel, siseauditite ja nõuandvate tööde tegemisel, valitsemise hindamisel ja töötajate koolitamisel.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/finantssektori-siseaudit/" class="mega-link mega-link--level-3">Finantssektori siseaudit</a> <div class="mega-content__item--descriptions" title="Saame toetada siseauditi funktsiooni loomisel juba finantssektoris tegutsemiseks vajaliku tegevusloa taotlemisel.">Saame toetada siseauditi funktsiooni loomisel juba finantssektoris tegutsemiseks vajaliku tegevusloa taotlemisel.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/projektiaudit/" class="mega-link mega-link--level-3">Projektiaudit</a> <div class="mega-content__item--descriptions" title="Teeme Euroopa Liidu fondidest, riigieelarvest, välisabist või muust allikast toetusi saanud projektide auditeid.">Teeme Euroopa Liidu fondidest, riigieelarvest, välisabist või muust allikast toetusi saanud projektide auditeid.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/rahapesu-tokestamine/" class="mega-link mega-link--level-3">Rahapesu tõkestamine</a> <div class="mega-content__item--descriptions" title="Aitame koostada rahapesu riskihinnangut ja tõhusaid rahapesu tõkestamise protseduure, teeme valdkonna siseauditeid ja koolitusi.">Aitame koostada rahapesu riskihinnangut ja tõhusaid rahapesu tõkestamise protseduure, teeme valdkonna siseauditeid ja koolitusi.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/riskide-hindamine-ja-haldamine/" class="mega-link mega-link--level-3">Riskide hindamine ja haldamine</a> <div class="mega-content__item--descriptions" title="Nõustame Teid riskide hindamisel ja riskide haldamise süsteemi loomisel.">Nõustame Teid riskide hindamisel ja riskide haldamise süsteemi loomisel.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/riskijuhtimisteenuste-eritood/" class="mega-link mega-link--level-3">Eritööd</a> <div class="mega-content__item--descriptions" title="Teeme Teie soovil konkreetse eesmärgi ja ulatusega auditeid, kontrolle ja analüüse.">Teeme Teie soovil konkreetse eesmärgi ja ulatusega auditeid, kontrolle ja analüüse.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/kvaliteedimark-erk-tunnustatud-raamatupidamisettevote/" class="mega-link mega-link--level-3">Kvaliteedimärk</a> <div class="mega-content__item--descriptions" title="Hindame raamatupidamisettevõtete tegevuse nõuetelevastavust kvaliteedimärgi „ERK tunnustatud raamatupidamise ettevõte“ taotlemisel.">Hindame raamatupidamisettevõtete tegevuse nõuetelevastavust kvaliteedimärgi „ERK tunnustatud raamatupidamise ettevõte“ taotlemisel.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/siseauditi-valishindamine/" class="mega-link mega-link--level-3">Siseauditi välishindamine</a> <div class="mega-content__item--descriptions" title="Hindame Teie ettevõtte siseauditi kvaliteeti või anname sõltumatu kinnituse enesehindamisele.">Hindame Teie ettevõtte siseauditi kvaliteeti või anname sõltumatu kinnituse enesehindamisele.</div> </li> <li class="mega-content__item "> <a href="/teenused/riskijuhtimisteenused-ja-siseaudit/rikkumisest-teavitamine-ettevottes/" class="mega-link mega-link--level-3">Rikkumisest teavitamine ettevõttes</a> <div class="mega-content__item--descriptions" title="Aitame luua rikkumisest teavitamise süsteemi Teie ettevõttes. Pakume nii kogu süsteemi kui ka selle mõne etapi ülesehitamist.">Aitame luua rikkumisest teavitamise süsteemi Teie ettevõttes. Pakume nii kogu süsteemi kui ka selle mõne etapi ülesehitamist.</div> </li> </ul> </div> </div> </div> <div class="mega__level--3 " data-feature="Infoturbe teenused"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/infoturbe-teenused/">Infoturbe teenused</a> </div> <div class="mega-descriptions" title="Meie kogenud ja sertifitseeritud spetsialistid tagavad, et meie teenused on kvaliteetsed ning vastavad täpselt iga kliendi vajadustele ja eripäradele."> Meie kogenud ja sertifitseeritud spetsialistid tagavad, et meie teenused on kvaliteetsed ning vastavad täpselt iga kliendi vajadustele ja eripäradele. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/infoturbe-teenused/" title="Infoturbe teenused"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/infoturbe-teenused/infoturbe-juhtimine/" class="mega-link mega-link--level-3">Infoturbe juhtimine</a> <div class="mega-content__item--descriptions" title="Pakume Teile infoturbe juhtimise teenust, mis optimeerib ressursse, annab ülevaate turvaolukorrast ning tagab vastavuse õigusaktidele ja standarditele.">Pakume Teile infoturbe juhtimise teenust, mis optimeerib ressursse, annab ülevaate turvaolukorrast ning tagab vastavuse õigusaktidele ja standarditele.</div> </li> <li class="mega-content__item "> <a href="/teenused/infoturbe-teenused/infoturbe-teekaart/" class="mega-link mega-link--level-3">Infoturbe teekaart</a> <div class="mega-content__item--descriptions" title="Õigusaktidele, standarditele ja nõuetele vastavuse saavutamine.">Õigusaktidele, standarditele ja nõuetele vastavuse saavutamine.</div> </li> <li class="mega-content__item "> <a href="/teenused/infoturbe-teenused/infoturbe-siseaudit/" class="mega-link mega-link--level-3">Infoturbe siseaudit</a> <div class="mega-content__item--descriptions" title="Meie spetsialistid aitavad avastada ja parandada infoturbe puudujääke, kontrollides organisatsiooni vastavust õigusaktidele ja standarditele.">Meie spetsialistid aitavad avastada ja parandada infoturbe puudujääke, kontrollides organisatsiooni vastavust õigusaktidele ja standarditele.</div> </li> <li class="mega-content__item "> <a href="/teenused/infoturbe-teenused/koostoopartnerite-haldus/" class="mega-link mega-link--level-3">Koostööpartnerite haldus</a> <div class="mega-content__item--descriptions" title="Meie spetsialistid aitavad vähendada riske, mis on seotud kolmandate osapoolte teenuste kasutamisega.">Meie spetsialistid aitavad vähendada riske, mis on seotud kolmandate osapoolte teenuste kasutamisega.</div> </li> <li class="mega-content__item "> <a href="/teenused/infoturbe-teenused/infoturbe-koolitused/" class="mega-link mega-link--level-3">Infoturbe koolitused</a> <div class="mega-content__item--descriptions" title="Pakume mitmesuguseid koolitusi ja teadlikkuse suurendamise programme, et tagada kõigi osapoolte teadlikkus infoturbe nõuetest, nende vastutusest teenusepakkujate valikul ning võimalikest riskidest.">Pakume mitmesuguseid koolitusi ja teadlikkuse suurendamise programme, et tagada kõigi osapoolte teadlikkus infoturbe nõuetest, nende vastutusest teenusepakkujate valikul ning võimalikest riskidest.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Seotud artiklid:</span> <div data-anchor="/insights-landing-page/appi-me-peame-oma-ettevotte-kuberturvalisuse-ule-vaatama-millised-on-uued-euroreeglid/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/estonia/464x422-webp/2024-kasvukursil-infoturve-grant-thornton-baltic-464x422px-15kb.webp" loading="lazy" class="article-tile__image" alt="Appi, me peame oma ettevõtte küberturvalisuse üle vaatama?! Millised on uued euroreeglid?"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Kasvukursil </span> <a href="/insights-landing-page/appi-me-peame-oma-ettevotte-kuberturvalisuse-ule-vaatama-millised-on-uued-euroreeglid/" class="title" title="Appi, me peame oma ettev玫tte k眉berturvalisuse 眉le vaatama?! Millised on uued euroreeglid?">Appi, me peame oma ettev玫tte k眉berturvalisuse 眉le vaatama?! Millised on uued euroreeglid?</a> <div class="text"> R盲盲gime infoturberegulatsioonidest ja standarditest Eesti 盲rimaastikul ning sellest, millised uued regulatsioonid peagi Euroopast tulemas on. </div> </div> <div class="page-promote__author"> <div class="author-image__listing"> <div class="author-image__item author-image__item--1"> <img src="/globalassets/1.-member-firms/estonia/people/varviline/60x60/artti-aston-60x60.png" alt="Artti Aston"> </div> </div> <div class="page-promote__info"> <span class="separate">|</span> <span class="time-to__read">Aeg 5 min</span> <span class="separate">|</span> <span class="article-date">07 aug 2024</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Kestlikkuse teenused"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/kestlikkuse-teenused/">Kestlikkuse teenused</a> </div> <div class="mega-descriptions" title="Aitame lahendada keskkonna, sotsiaalse kapitali, töötajate, ärimudeli ja hea juhtimistavaga seotud küsimusi."> Aitame lahendada keskkonna, sotsiaalse kapitali, töötajate, ärimudeli ja hea juhtimistavaga seotud küsimusi. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/kestlikkuse-teenused/" title="Kestlikkuse teenused"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/kestlikkuse-teenused/esg-noustamine/" class="mega-link mega-link--level-3">ESG nõustamine</a> <div class="mega-content__item--descriptions" title="Aitame lahendada keskkonna, sotsiaalse kapitali, töötajate, ärimudeli ja hea juhtimistavaga seotud küsimusi.">Aitame lahendada keskkonna, sotsiaalse kapitali, töötajate, ärimudeli ja hea juhtimistavaga seotud küsimusi.</div> </li> <li class="mega-content__item "> <a href="/teenused/kestlikkuse-teenused/esg-audit/" class="mega-link mega-link--level-3">ESG audit</a> <div class="mega-content__item--descriptions" title="Meie audiitorid kontrollivad ja kinnitavad kestlikkuse aruandeid kooskõlas rahvusvaheliste standarditega.">Meie audiitorid kontrollivad ja kinnitavad kestlikkuse aruandeid kooskõlas rahvusvaheliste standarditega.</div> </li> <li class="mega-content__item "> <a href="/teenused/kestlikkuse-teenused/kestlikud-investeeringud/" class="mega-link mega-link--level-3">Kestlikud investeeringud</a> <div class="mega-content__item--descriptions" title="Aitame investoreil teha huvipakkuva ettevõtte keskkonnateemade, sotsiaalse vastutustundlikkuse ja hea juhtimistava analüüsi.">Aitame investoreil teha huvipakkuva ettevõtte keskkonnateemade, sotsiaalse vastutustundlikkuse ja hea juhtimistava analüüsi.</div> </li> <li class="mega-content__item "> <a href="/teenused/kestlikkuse-teenused/kestlik-maksukaitumine/" class="mega-link mega-link--level-3">Kestlik maksukäitumine</a> <div class="mega-content__item--descriptions" title="Meie rahvusvahelise maksunduse spetsialistid määratlevad kestliku maksukäitumise kontseptsiooni ja pakuvad jätkusuutliku maksukäitumise teenuseid.">Meie rahvusvahelise maksunduse spetsialistid määratlevad kestliku maksukäitumise kontseptsiooni ja pakuvad jätkusuutliku maksukäitumise teenuseid.</div> </li> <li class="mega-content__item "> <a href="/teenused/kestlikkuse-teenused/esg-juhi-teenus/" class="mega-link mega-link--level-3">ESG juhi teenus</a> <div class="mega-content__item--descriptions" title="Alati ei pea ettevõttesse palkama ESG juhti. Seda saab ka kokkulepitud mahus teenusena sisse osta.">Alati ei pea ettevõttesse palkama ESG juhti. Seda saab ka kokkulepitud mahus teenusena sisse osta.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Seotud artiklid:</span> <div data-anchor="/insights-landing-page/suurettevotete-kestlikkusaruandluse-kohustus/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/estonia/banners/-gtb-general-banners---different-sizes/464x422-80kb/gt-background-mobius-blue-464x422.jpg" loading="lazy" class="article-tile__image" alt="GT background Mobius blue"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Jätkusuutlikkus </span> <a href="/insights-landing-page/suurettevotete-kestlikkusaruandluse-kohustus/" class="title" title="Suurettev玫tete kestlikkusaruandluse kohustus">Suurettev玫tete kestlikkusaruandluse kohustus</a> <div class="text"> Alates 2024. aasta aruandlusperioodist on suurettev玫tted 盲ri眉hingute kestlikkusaruandluse direktiivi kohaselt kohustatud esitama aruandeid j盲tkusuutlikkuse p玫him玫tete ja tulemuste kohta. </div> </div> <div class="page-promote__author"> <div class="author-image__listing"> </div> <div class="page-promote__info"> <div class="author-name__listing"> <span class="author-name no-link">Grant Thornton</span> </div> <span class="separate">|</span> <span class="time-to__read">Aeg 3 min</span> <span class="separate">|</span> <span class="article-date">31 mai 2022</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Personaliteenused ja värbamine"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/personaliteenused-ja-varbamine/">Personaliteenused ja värbamine</a> </div> <div class="mega-descriptions" title="Pakume võimalust osta personaliteenuseid sisse täpselt sellises mahus ja just selles töölõigus, mida parasjagu vajate."> Pakume võimalust osta personaliteenuseid sisse täpselt sellises mahus ja just selles töölõigus, mida parasjagu vajate. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/personaliteenused-ja-varbamine/" title="Personaliteenused ja v盲rbamine"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/personaliteenused-ja-varbamine/personaliotsing/" class="mega-link mega-link--level-3">Personaliotsing</a> <div class="mega-content__item--descriptions" title="Aitame Teie ettevõttes ametikohad täita kompetentsete ja pühendunud töötajatega, kes aitavad ellu viia ettevõtte strateegilisi eesmärke.">Aitame Teie ettevõttes ametikohad täita kompetentsete ja pühendunud töötajatega, kes aitavad ellu viia ettevõtte strateegilisi eesmärke.</div> </li> <li class="mega-content__item "> <a href="/teenused/personaliteenused-ja-varbamine/varbamise-tugiteenused/" class="mega-link mega-link--level-3">Värbamise tugiteenused</a> <div class="mega-content__item--descriptions" title="Tugiteenused aitavad välja selgitada kandidaatide vastavuse ettevõtte ootustele. Enamkasutatud tugiteenused on kandidaadi testimine ja hindamine.">Tugiteenused aitavad välja selgitada kandidaatide vastavuse ettevõtte ootustele. Enamkasutatud tugiteenused on kandidaadi testimine ja hindamine.</div> </li> <li class="mega-content__item "> <a href="/teenused/personaliteenused-ja-varbamine/personalijuhtimise-protsesside-juurutamine/" class="mega-link mega-link--level-3">Personalijuhtimise protsesside juurutamine</a> <div class="mega-content__item--descriptions" title="Võtame personalijuhtimisega seotud protsesside juhtimise ja käivitamise kas täielikult enda peale või oleme personalijuhile toetav ja nõuandev partner.">Võtame personalijuhtimisega seotud protsesside juhtimise ja käivitamise kas täielikult enda peale või oleme personalijuhile toetav ja nõuandev partner.</div> </li> <li class="mega-content__item "> <a href="/teenused/personaliteenused-ja-varbamine/personalijuhtimise-protsesside-analuus-ehk-personaliaudit/" class="mega-link mega-link--level-3">Personaliaudit</a> <div class="mega-content__item--descriptions" title="Kaardistame personalijuhtimise protsesside olukorra ja anname ülevaate, kuidas hinnata organisatsiooni tervist personalijuhtimise seisukohast.">Kaardistame personalijuhtimise protsesside olukorra ja anname ülevaate, kuidas hinnata organisatsiooni tervist personalijuhtimise seisukohast.</div> </li> <li class="mega-content__item "> <a href="/teenused/personaliteenused-ja-varbamine/personalitoo-dokumentatsioon/" class="mega-link mega-link--level-3">Personalitöö dokumentatsioon</a> <div class="mega-content__item--descriptions" title="Toetame ettevõtteid personalitööga seotud dokumentatsiooni ja eri töökorralduse protsesside korrektse vormistamisega.">Toetame ettevõtteid personalitööga seotud dokumentatsiooni ja eri töökorralduse protsesside korrektse vormistamisega.</div> </li> <li class="mega-content__item "> <a href="/teenused/personaliteenused-ja-varbamine/personaliuuringud/" class="mega-link mega-link--level-3">Personaliuuringud</a> <div class="mega-content__item--descriptions" title="Aitame teha eesmärgipäraseid ja kvaliteetselt koostatud personaliuuringuid. Analüüsime tulemusi ja toome välja järeldused.">Aitame teha eesmärgipäraseid ja kvaliteetselt koostatud personaliuuringuid. Analüüsime tulemusi ja toome välja järeldused.</div> </li> <li class="mega-content__item "> <a href="/teenused/personaliteenused-ja-varbamine/personalijuhi-teenus/" class="mega-link mega-link--level-3">Personalijuhi teenus</a> <div class="mega-content__item--descriptions" title="Pakume ettevõtetele nii ajutist kui ka püsivat/pikaajalist personalijuhi teenust.">Pakume ettevõtetele nii ajutist kui ka püsivat/pikaajalist personalijuhi teenust.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Seotud artiklid:</span> <div data-anchor="/insights-landing-page/kogemus-vaartuspohine-kultuur-toogrupi-toel/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/estonia/464x422-80kb/2024-marge-katlin-464x422-80kb.jpg" loading="lazy" class="article-tile__image" alt="Kogemus: väärtuspõhine kultuur töögrupi toel"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Ettevõtte kultuur </span> <a href="/insights-landing-page/kogemus-vaartuspohine-kultuur-toogrupi-toel/" class="title" title="Kogemus: v盲盲rtusp玫hine kultuur t枚枚grupi toel">Kogemus: v盲盲rtusp玫hine kultuur t枚枚grupi toel</a> <div class="text"> Millest alustada, kui ette v玫ttel puudub nii personalijuht kui -poliitika ning t枚枚taja soovitusindeks on pealegi negatiivne? Hindamatut kogemust jagavad Grant Thornton Balticu personalijuht Marge Litvinova ja v盲rbaja K盲tlin Treima. </div> </div> <div class="page-promote__author"> <div class="author-image__listing"> </div> <div class="page-promote__info"> <div class="author-name__listing"> <span class="author-name no-link">Helen Roots</span> </div> <span class="separate">|</span> <span class="time-to__read">Aeg 5 min</span> <span class="separate">|</span> <span class="article-date">03 mai 2024</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Digiteenused"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/teenused/digiteenused/">Digiteenused</a> </div> <div class="mega-descriptions" title="Grant Thornton Digital aitab Teil välja töötada ja juurutada nutikad digilahendused, mis viivad Teie äri uuele tasemele."> Grant Thornton Digital aitab Teil välja töötada ja juurutada nutikad digilahendused, mis viivad Teie äri uuele tasemele. <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/digiteenused/" title="Digiteenused"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing "> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/teenused/digiteenused/digistrateegia/" class="mega-link mega-link--level-3">Digistrateegia</a> <div class="mega-content__item--descriptions" title="Aitame hinnata Teie organisatsiooni digiküpsust, töötame välja vajaduste ja võimalustega kooskõlas oleva strateegia ja võtmemõõdikud.">Aitame hinnata Teie organisatsiooni digiküpsust, töötame välja vajaduste ja võimalustega kooskõlas oleva strateegia ja võtmemõõdikud.</div> </li> <li class="mega-content__item "> <a href="/teenused/digiteenused/nutikas-automatiseerimine/" class="mega-link mega-link--level-3">Nutikas automatiseerimine</a> <div class="mega-content__item--descriptions" title="Meie abiga saate suurendada äriprotsesside efektiivsust ning parandada klientide ja töötajate kasutajakogemust.">Meie abiga saate suurendada äriprotsesside efektiivsust ning parandada klientide ja töötajate kasutajakogemust.</div> </li> <li class="mega-content__item "> <a href="/teenused/digiteenused/arianaluutika/" class="mega-link mega-link--level-3">Ärianalüütika</a> <div class="mega-content__item--descriptions" title="Meie kogenud spetsialistid aitavad Teil andmeid taltsutada, et ettevõtte juhtimine oleks andmepõhine.">Meie kogenud spetsialistid aitavad Teil andmeid taltsutada, et ettevõtte juhtimine oleks andmepõhine.</div> </li> <li class="mega-content__item "> <a href="/teenused/infoturbe-teenused/" class="mega-link mega-link--level-3">Infoturve</a> <div class="mega-content__item--descriptions" title="Läbimõeldud ja ennetav küberstrateegia pakub kindlustunnet ja võimalust keskenduda ettevõtte kasvupotentsiaali realiseerimisele.">Läbimõeldud ja ennetav küberstrateegia pakub kindlustunnet ja võimalust keskenduda ettevõtte kasvupotentsiaali realiseerimisele.</div> </li> <li class="mega-content__item "> <a href="/teenused/digiteenused/tark-tellija/" class="mega-link mega-link--level-3">Targa tellija teenus</a> <div class="mega-content__item--descriptions" title="Keskmiselt ebaõnnestub iga neljas projekt ja iga teine vajab muudatusi. Aitame juhtida Teie ettevõtte digilahenduste innovatsiooni!">Keskmiselt ebaõnnestub iga neljas projekt ja iga teine vajab muudatusi. Aitame juhtida Teie ettevõtte digilahenduste innovatsiooni!</div> </li> <li class="mega-content__item "> <a href="/teenused/digiteenused/digitaalne-hoolsusaudit/" class="mega-link mega-link--level-3">Digitaalne hoolsusaudit</a> <div class="mega-content__item--descriptions" title="Teeme omandatava või ühendatava ettevõtte oluliste IT-küsimuste hoolsusauditi, sh analüüsime infosüsteeme ja nende jätkusuutlikkust.">Teeme omandatava või ühendatava ettevõtte oluliste IT-küsimuste hoolsusauditi, sh analüüsime infosüsteeme ja nende jätkusuutlikkust.</div> </li> </ul> </div> <div class="mega__content mega-featured" data-clampname="mega-promote-article"> <div class="mega-featured__contents"> <span class="mega-featured__title">Seotud artiklid:</span> <div data-anchor="/insights-landing-page/appi-me-peame-oma-ettevotte-kuberturvalisuse-ule-vaatama-millised-on-uued-euroreeglid/" role="link" class="article-tile"> <div class="article-tile__header"> <img src="/globalassets/1.-member-firms/estonia/464x422-webp/2024-kasvukursil-infoturve-grant-thornton-baltic-464x422px-15kb.webp" loading="lazy" class="article-tile__image" alt="Appi, me peame oma ettevõtte küberturvalisuse üle vaatama?! Millised on uued euroreeglid?"> </div> <div class="article-tile__content-container article-content__clamp"> <div class="content"> <span class="category"> Kasvukursil </span> <a href="/insights-landing-page/appi-me-peame-oma-ettevotte-kuberturvalisuse-ule-vaatama-millised-on-uued-euroreeglid/" class="title" title="Appi, me peame oma ettev玫tte k眉berturvalisuse 眉le vaatama?! Millised on uued euroreeglid?">Appi, me peame oma ettev玫tte k眉berturvalisuse 眉le vaatama?! Millised on uued euroreeglid?</a> <div class="text"> R盲盲gime infoturberegulatsioonidest ja standarditest Eesti 盲rimaastikul ning sellest, millised uued regulatsioonid peagi Euroopast tulemas on. </div> </div> <div class="page-promote__author"> <div class="author-image__listing"> <div class="author-image__item author-image__item--1"> <img src="/globalassets/1.-member-firms/estonia/people/varviline/60x60/artti-aston-60x60.png" alt="Artti Aston"> </div> </div> <div class="page-promote__info"> <span class="separate">|</span> <span class="time-to__read">Aeg 5 min</span> <span class="separate">|</span> <span class="article-date">07 aug 2024</span> </div> </div> </div> </div> </div> </div> </div> </div> <div class="mega__level--3 " data-feature="Teenused krüptoettevõtetele"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/teenused/teenused-kruptoettevotetele/">Teenused krüptoettevõtetele</a> </div> <div class="mega-descriptions" title="Ühena vähestest Eesti nõustamisettevõtetest oleme kompetentsed pakkuma virtuaalvääringuteenuste osutajatele (VASP) tugiteenuseid, näiteks raamatupidamist, maksu- ja õigusnõustamist ning siseauditeid."> Ühena vähestest Eesti nõustamisettevõtetest oleme kompetentsed pakkuma virtuaalvääringuteenuste osutajatele (VASP) tugiteenuseid, näiteks raamatupidamist,... <div class="mega-overview__container"> <a class="mega-see__overview" href="/teenused/teenused-kruptoettevotetele/" title="Teenused kr眉ptoettev玫tetele"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> </div> </div> <div class="bleed" data-content="Karjäär"> <div class="bleed__col bleed__col--left"> <div class="mega__content list-container"> <a href="/karjaar-Grant-Thorntonis/" class="group-name-text mega-link " data-id="Karjäär">Karjäär</a> <div class="group-name-line" aria-hidden="true"> <span class="group-line"></span> </div> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/karjaar-Grant-Thorntonis/">Karjäär</a> </div> </div> <ul class="list list--unstyled"> <li> <a href="/karjaar-Grant-Thorntonis/kogenud-tegijad/" class="mega-link mega-link--level-2 not-arrow" data-id="Kogenud tegijad">Kogenud tegijad</a> </li> <li> <a href="/karjaar-Grant-Thorntonis/uliopilased/" class="mega-link mega-link--level-2 not-arrow" data-id="Üliõpilased ja noored">Üliõpilased ja noored</a> </li> <li> <a href="/karjaar-Grant-Thorntonis/vabad-tookohad2/" class="mega-link mega-link--level-2 not-arrow" data-id="Vabad töökohad">Vabad töökohad</a> </li> <li> <button class="mega-link mega-link--level-2 mega-link--has-submenu btn-flat" data-id="Meie inimeste lood" aria-expanded="false">Meie inimeste lood</button> </li> </ul> </div> </div> <div class="bleed__col bleed__col--right"> <div class="mega__level--3 " data-feature="Karjäär"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/karjaar-Grant-Thorntonis/">Karjäär</a> </div> <div class="mega-descriptions" title="Miks töötada Grant Thorntonis? See on rohkem kui lihtsalt töö. Meie juures ootab Sind huvitav töö mitmekülgsete tööülesannetega ja seda juba esimesest tööpäevast alates, väga hea töökeskkond ja paindlik töökorraldus, hooliv ja toetav meeskond. Loe lisa ja kirjuta meile!"> Miks töötada Grant Thorntonis? See on rohkem kui lihtsalt töö. Meie juures ootab Sind huvitav töö mitmekülgsete tööülesannetega ja seda juba esimesest... <div class="mega-overview__container"> <a class="mega-see__overview" href="/karjaar-Grant-Thorntonis/"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Kogenud tegijad"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/karjaar-Grant-Thorntonis/kogenud-tegijad/">Kogenud tegijad</a> </div> <div class="mega-descriptions" title="Väljakutsetel pole piire. Oled Sa valmis? Meie juures ootab Sind huvitav töö mitmekülgsete tööülesannetega ja seda juba esimesest tööpäevast alates, väga hea töökeskkond ja paindlik töökorraldus, sõbralik ja toetav meeskond. 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Meie juures ootab Sind huvitav töö mitmekülgsete tööülesannetega ja seda juba esimesest tööpäevast alates,... <div class="mega-overview__container"> <a class="mega-see__overview" href="/karjaar-Grant-Thorntonis/uliopilased/" title="脺li玫pilased ja noored"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Vabad töökohad"> <div class="mega-header no-child__element"> <div class="mega-header__title h2"> <a href="/karjaar-Grant-Thorntonis/vabad-tookohad2/">Vabad töökohad</a> </div> <div class="mega-descriptions" title="Vabad töökohad"> Vabad töökohad <div class="mega-overview__container"> <a class="mega-see__overview" href="/karjaar-Grant-Thorntonis/vabad-tookohad2/" title="Vabad t枚枚kohad"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> </div> </div> <div class="mega__level--3 " data-feature="Meie inimeste lood"> <div class="mega-header "> <div class="mega-header__title h2"> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/">Meie inimeste lood</a> </div> <div class="mega-descriptions" title="Loe, mida meie inimesed on öelnud oma töö, kolleegide ja muude tööga seotud teemade kohta."> Loe, mida meie inimesed on öelnud oma töö, kolleegide ja muude tööga seotud teemade kohta. <div class="mega-overview__container"> <a class="mega-see__overview" href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/" title="Meie inimeste lood"> <text class="button-vi-text">Vaadake l盲hemalt</text><svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a> </div> </div> </div> <div class="mega__level--3--container" data-clampname="mega-menu-v2"> <div class="mega__level--3__listing col-3"> <ul class="mega__content--listing"> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/meie-inimesed-ene-rahula/" class="mega-link mega-link--level-3">Ene Rahula</a> <div class="mega-content__item--descriptions" title="Kolm aastakümmet samas ettevõttes töötada on tänapäeval pigem erand. Meie raamatupidaja Ene Rahulal 16. märtsil 2023 meie ettevõttes 30 tööaastat.">Kolm aastakümmet samas ettevõttes töötada on tänapäeval pigem erand. Meie raamatupidaja Ene Rahulal 16. märtsil 2023 meie ettevõttes 30 tööaastat.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/meie-inimesed-eve-lille/" class="mega-link mega-link--level-3">Eve Lille</a> <div class="mega-content__item--descriptions" title="Eve tuli Grant Thornton Balticusse finants-ja maksunõustajana tööle 2022. aasta veebruaris ning ta kinnitab, et see teekond on olnud äärmiselt põnev ja väljakutseid pakkuv.">Eve tuli Grant Thornton Balticusse finants-ja maksunõustajana tööle 2022. aasta veebruaris ning ta kinnitab, et see teekond on olnud äärmiselt põnev ja väljakutseid pakkuv.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/meie-inimesed--helena-pokmann/" class="mega-link mega-link--level-3">Helena Pokmann</a> <div class="mega-content__item--descriptions" title="Helena liitus meie ettevõttega 2020. aastal auditi vanemkonsultandina ning on nüüdseks tõusnud auditi nooremjuhi rolli. Ta hindab kõrgelt ettevõtte ja meeskonna tugevat toetust.">Helena liitus meie ettevõttega 2020. aastal auditi vanemkonsultandina ning on nüüdseks tõusnud auditi nooremjuhi rolli. Ta hindab kõrgelt ettevõtte ja meeskonna tugevat toetust.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/jelena-leoko/" class="mega-link mega-link--level-3">Jelena Leoško</a> <div class="mega-content__item--descriptions" title="Jelena liitus meie ettevõttega 2017. aastal ja alustas nö nullist, sest tema senine kogemus oli logistikavaldkonnas. Tänaseks on Jelena hinnatud raamatupidaja ja raamatuidamise grupijuht.">Jelena liitus meie ettevõttega 2017. aastal ja alustas nö nullist, sest tema senine kogemus oli logistikavaldkonnas. Tänaseks on Jelena hinnatud raamatupidaja ja raamatuidamise grupijuht.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/meie-inimesed_kai-paalberg/" class="mega-link mega-link--level-3">Kai Paalberg</a> <div class="mega-content__item--descriptions" title="Kai taaskäivitas edukalt riskijuhtimise valdkonna. Ta saab ühtviisi ladusalt hakkama nii siseauditite tegemisega kui ka meeskonna juhtimisega.">Kai taaskäivitas edukalt riskijuhtimise valdkonna. Ta saab ühtviisi ladusalt hakkama nii siseauditite tegemisega kui ka meeskonna juhtimisega.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/meie-inimesed_kristjan-jarve/" class="mega-link mega-link--level-3">Kristjan Järve</a> <div class="mega-content__item--descriptions" title="Kristjan on rohkem kui 20 Grant Thornton Balticus töötatud aasta jooksul üles ehitanud eduka maksunõustamise valdkonna ja kasvanud maksunõustajast ettevõtte partneriks.">Kristjan on rohkem kui 20 Grant Thornton Balticus töötatud aasta jooksul üles ehitanud eduka maksunõustamise valdkonna ja kasvanud maksunõustajast ettevõtte partneriks.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/enesearenguks-leidub-mustmiljon-voimalust/" class="mega-link mega-link--level-3">Lenel Prisk</a> <div class="mega-content__item--descriptions" title="Leneli teekond Grant Thornton Balticus algas 2022. aasta juulis üle ootuste hästi. Juba enne oma esimest tööpäeva tundis Lenel, et see võibki olla õige organisatsioon just tema jaoks.">Leneli teekond Grant Thornton Balticus algas 2022. aasta juulis üle ootuste hästi. Juba enne oma esimest tööpäeva tundis Lenel, et see võibki olla õige organisatsioon just tema jaoks.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/meeli-tali-aruvali/" class="mega-link mega-link--level-3">Meeli Tali-Aruväli</a> <div class="mega-content__item--descriptions" title="Meeli liitus meiega auditijuhina 2020. aastal. Teda üllatas väga toetav ja ühtehoidev meeskond. Meeli ütleb julgelt, et iga meie tiimiliige on väärtuslik, teda hinnatakse ja hoitakse.">Meeli liitus meiega auditijuhina 2020. aastal. Teda üllatas väga toetav ja ühtehoidev meeskond. Meeli ütleb julgelt, et iga meie tiimiliige on väärtuslik, teda hinnatakse ja hoitakse.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/merle-robovoitra/" class="mega-link mega-link--level-3">Merle Rõbovõitra</a> <div class="mega-content__item--descriptions" title="Merle Rõbovõitra alustas raamatupidajana arveid sisse toksides, nüüd defineerib ta oma tööd pigem inimeste kui numbrite ärina.">Merle Rõbovõitra alustas raamatupidajana arveid sisse toksides, nüüd defineerib ta oma tööd pigem inimeste kui numbrite ärina.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/ragne-lehtsaar/" class="mega-link mega-link--level-3">Ragne Lehtsaar</a> <div class="mega-content__item--descriptions" title="2021. aastal auditi noormekonsultandina tööd alustanud Ragne on tänaseks auditi vanekonsultant. Ragnele meeldib, et ta töö on põnev, tema arengut toeatv ja paindlik.">2021. aastal auditi noormekonsultandina tööd alustanud Ragne on tänaseks auditi vanekonsultant. Ragnele meeldib, et ta töö on põnev, tema arengut toeatv ja paindlik.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/tarmo-rahkama/" class="mega-link mega-link--level-3">Tarmo Rahkama</a> <div class="mega-content__item--descriptions" title="Tarmo on kasvanud assistendist auditijuhiks ja vandeaudiitoriks ning 2020. aasta sügisel sai temast ettevõtte partner. Tarmo hindab väga inimestevahelist koostööd ja torediad kolleege.">Tarmo on kasvanud assistendist auditijuhiks ja vandeaudiitoriks ning 2020. aasta sügisel sai temast ettevõtte partner. Tarmo hindab väga inimestevahelist koostööd ja torediad kolleege.</div> </li> <li class="mega-content__item "> <a href="/karjaar-Grant-Thorntonis/meie-inimeste-lood/tatjana-raskatova/" class="mega-link mega-link--level-3">Tatjana Raskatova</a> <div class="mega-content__item--descriptions" title="Tatjana jaoks on töö Grant Thorntonis olnud positiivne kogemus, uue töötaja sisseelamine on hästi organiseeritud ja töötajat toetavad alati tiimijuht ja tiimikaaslased.">Tatjana jaoks on töö Grant Thorntonis olnud positiivne kogemus, uue töötaja sisseelamine on hästi organiseeritud ja töötajat toetavad alati tiimijuht ja tiimikaaslased.</div> </li> </ul> </div> </div> </div> </div> </div> </div> <div class="mobile"> <div class="mobile__wrap">  <div class="mobile__level mobile__footer"> <ul class="list list--unstyled"> <li class="lang__elem"> <a role="button" href="#" class="active" title="eesti" hreflang="et">eesti</a> </li> <li class="lang__elem"><a class="unactive" 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C-590.8089599609375,1070.5 -1070.5,590.8089599609375 -1070.5,0 C-1070.5,-590.8089599609375 -590.8089599609375,-1070.5 0,-1070.5z"></path> </g> </g> </g> </g> </svg> </div> </div> </div> </div> <div id="skip-content" role="main" class="t44-page"> <div class="row"> <div class="col-xs-12 top-contents_area"> </div> </div> <div class="row"> <div class="col-xs-12"> <div><div class="accordionblock " data-tracking-block="accordionblock"> <section class="accordion "> <div class="container"> <h2 class="accordion__title category-heading h3"> Balti riikide maksusüsteemide võrdlus (inglise keeles, 22.03.2024) </h2> <div class="accordion__text pull-accordion-h2"> <div class="tinymce-wrapper"><div id="taxcomparison2023"> <p class="MsoNormal">Meie maksuspetsialistid on koostanud Balti riikide maksusüsteemide võrdluse ettevõtete ja eraisikute maksustamise kohta.</p> </div></div> </div> <div class="row accordion__items"> <div class="col-xs-12"> <div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Summary </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p>The Estonian tax system consists of national taxes and local taxes collected by local governments. National taxes include income tax, social tax, land tax, gambling tax, value-added tax, duty and excise taxes and heavy goods vehicle tax. Local governments have the authority to impose local taxes, however only few local governments have introduced local taxes, in particular: advertisement tax, tax for closing of streets, and parking fees.</p> <p>Estonia as a member state of the European Union has implemented the EU tax directives, including the VAT Directive, Parent-Subsidiary Directive, Interest and Royalties Directive, Merger Directive, Anti-Tax Avoidance Directives (ATAD I and II), and Directives on Administrative Cooperation (DAC I-VII).</p> <p>Estonia is also a member of the OECD (Organisation for Economic Co-operation and Development) taking part of developing a global solution for the taxation for large digital technology multinationals and the introduction of a minimum income tax for companies[1]. Also, majority of double taxation avoidance agreements are based on the OECD model agreement and Estonian transfer pricing regulation adheres from the OECD transfer pricing guidelines.</p> <p>The Estonian tax system is simple and straightforward. Both private persons and companies are taxed at a flat 20% income tax rate (lower rates may apply in certain cases). Income of a company is not taxed until it is distributed to the shareholders or used for other than business purposes. Juridical double taxation is avoided by credit or exemption method.<br> <br>[1] Although the EU Directive on minimum taxation of large multinational companies is in force as of 1.01.2024, Estonia has used the exception to postpone the implementation of the directive until 2030.</p> <h3>Latvia</h3> <p><span>The tax and duty system in Latvia consists of:</span></p> <ul> <li><span>State taxes</span></li> <li><span>State duties</span></li> <li><span>Municipal duties</span></li> <li><span>The taxes specified in the directly applicable European Union regulatory acts.</span></li> </ul> <p><span>In Latvia, there are 15 taxes (even though in the name some of them are called duties or other), including Corporate Income Tax, Value-Added Tax, Excise Duties, Personal Income Tax, Immovable Property Tax, Customs Duty, Natural Resources Tax, Lottery and Gambling Tax, Social Security Contributions, Company Car Tax, Electricity Tax, Solidarity Tax, Micro-Enterprise Tax, Vehicle Operation Tax and Subsidised Electricity Tax.</span></p> <p><span>Besides taxes there are State and Municipal duties. State duties are imposed in accordance with laws and regulations of the Cabinet of Ministers, and currently 56 types of State duties are defined in Latvia. Municipal duties are a mandatory payment set by the respective Municipal Council.</span></p> <p><span>The City Council and the Parish Council (each being Municipal Council) have the right to impose Municipal Fees in their administrative territory for:</span></p> <ul> <li><span>Receipt of official documents developed by the Municipal Council and their certified copies</span></li> <li><span>Organising events of an entertaining nature in public places</span></li> <li><span>Receipt of vacationers and tourists</span></li> <li><span>Trading in public places</span></li> <li><span>Keeping of different kinds of animals</span></li> <li><span>Entry of vehicles into special regime zones</span></li> <li><span>Placement of advertisements, posters and announcements in public places</span></li> <li><span>Parking of boats, motorboats and yachts</span></li> <li><span>Use of municipal symbols</span></li> <li><span>Receipt of building permits</span></li> </ul> <p><span>Latvia as a member of the European Union has implemented the EU Tax Directives including the VAT Directive, Parent-Subsidiary Directive, Interest and Royalties Directive, Merger Directive, Anti-Tax Avoidance Directives (ATAD I and II), Directives on Administrative Cooperation (DAC I - VI), and DAC VII (as of 1 January 2023).</span></p> <p><span>Latvia is also a member of the OECD (Organisation for Economic Co-operation and Development) taking part of developing a global solution for the taxation for large digital technology multinationals and the introduction of a minimum income tax for companies. Also, majority of Double Taxation Avoidance Agreements are based on the OECD model agreement and Latvian transfer pricing regulation stems from the OECD Transfer Pricing Guidelines.</span></p> <h3>Lithuania</h3> <p>The Lithuanian tax system consists of national taxes and local taxes collected by municipalities. The most important taxes collected by the central government are corporate and individual income taxes, excise duties, social security contributions, immovable property tax, land tax, lotteries and gambling tax, value-added tax, duties, taxes for environmental pollution and other taxes.</p> <p>Lithuania as a member state of the European Union (EU) has implemented the EU tax directives, including the VAT Directive, Parent-Subsidiary Directive, Interest and Royalties Directive, Merger Directive, Anti-Tax Avoidance Directives (ATAD I and II), Directives on Administrative Cooperation (DAC I-VI) and is in the process of implementing ATAD III and DAC VII.</p> <p>Lithuania is also a member of Organisation for Economic Co-operation and Development (OECD) taking part of developing a global solution for the taxation for large digital technology multinationals and the introduction of a minimum income tax for companies. Also, majority of double taxation avoidance agreements are based on the OECD model agreement and Lithuanian transfer pricing regulation adheres from the OECD transfer pricing guidelines.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Companies </div> <div class="accordion-item__content"> <div class="sub-accordion"> <div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Liability to tax </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Estonian corporate income tax system differs from traditional corporate tax systems by way of deferring the moment of taxation from earning the profit to distributing the profit. Consequently, retained profits of a company are not taxed until they are distributed as dividends or pay-outs equivalent to profit distributions, such as transfer pricing adjustments, expenses and payments that do not have a business purpose and entertainment costs. In addition, for the sake of easier tax administration, fringe benefits, gifts and donations  are also taxable on the level of company only.</span></p> <h3>Latvia</h3> <p><span>The Latvian Corporate Income Tax (hereinafter – CIT) Law defines a conceptually new CIT payment regime. Under Latvian CIT Law tax payment to be postponed until the point when the profit is distributed or is deemed to be distributed, i.e. the application of the CIT has been changed from the moment of profit generation to the moment of profit distribution. Thus, the tax will have to be paid regardless of the amount of income earned during the year, only if the taxpayer divides the profit into dividends or deemed dividends (expenses not related to economic activity, transfer pricing adjustments, increased interest payments, loans to related parties, etc.). Since 1 July 2018 the CIT advance payments are cancelled.</span></p> <h3>Lithuania</h3> <p>In Lithuania corporate income tax (CIT) is applicable to tax base of Lithuanian entity (Lithuanian tax resident) and foreign entity.</p> <p>A company is a Lithuanian tax resident, if it is established in accordance with the Lithuanian laws.</p> <p>Tax base of Lithuanian entity is income earned in Lithuania and outside Lithuania.</p> <p>Income of a tax resident company is not subject to taxation in Lithuania, if it was received from activities through a permanent establishment (PE) in a foreign country that is in the European Economic Area (EEA) or that has a double tax treaty (DTT) with Lithuania and if the income was subject to taxation there.</p> <p>Tax base of a foreign entity is income generated through PE in Lithuania and income which is sourced through Lithuania.</p> <p>Taxable profit is calculated by deducting the non-taxable income, allowable deductions and limited allowable deductions from the total income.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Tax rates </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p>The standard corporate tax rate is 20% of the gross profit, which is calculated by multiplying the net payment with 20/80. I.e., upon net dividend distribution at the amount of 1000 EUR, the tax is calculated as follows: 1000 EUR x 20 ÷ 80 = 250 EUR.</p> <p>Reduced rate 14/86 (14% of the gross profit) is applied to regularly distributed dividends and other profit distributions up to the average amount of distributed profits in previous three calendar years.</p> <p><strong>NB! From 1 January 2025 standard corporate tax rate will increase to 22% of the gross profit and reduced rate on regularly distributed dividend will be abolished. </strong></p> <h3>Latvia</h3> <p>The standard corporate tax rate is 20% of the gross profit, which is calculated by multiplying the net payment by 20/80 (the taxable base should be divided by a coefficient of 0.8). Thus, effective tax rate is 25%. The tax is calculated as follows: EUR 1000 / 0,8 x 0,2 = EUR 250 for a net dividend distribution of EUR 1000.</p> <h3>Lithuania</h3> <p>General CIT rate is 15%.</p> <p>CIT rate of 0% is applied to taxable profits of newly established small entities for the first taxable period. The taxable profit of the following tax year is taxed at a rate of 5%, when certain requirements are fulfilled:</p> <ul> <li>average number of employees does not exceed 10;</li> <li>income during the tax period does not exceed 300 000 Eur;</li> <li>shareholders of the entity are only natural persons;</li> <li>economic activity of the entity is not suspended, the entity is not liquidated/reorganized, and the entity shares are not transferred to new shareholders for 3 consecutive tax periods, including the first tax period.</li> </ul> <p>The above tax rate of 0% and 5% is not applied to small entities in certain cases (for example where the same members jointly control over 50 percent of the shares (interest, member shares) of the entity on the last day of the tax period).</p> <p>Tax rate of 5% is applied to entities with more than 50 percent of income sourced from agricultural activities during the tax period.</p> <p>Income received from the use, sale or other transfer of property created via activities of R&D, which were carried out by the taxpayer is taxed a rate of 5%.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Tax base </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p>The tax base is the net distributed profit or other expense subject to tax, including:</p> <ul> <li>Hidden profit distribution (e.g., loan to a parent company with no intention of repayment)</li> <li>Transfer pricing adjustments which are not at arm’s length</li> <li>Costs and expenses not related to business activities of the company, including transactions with companies located in non-cooperative (low tax) jurisdictions</li> <li>Gifts, donations, and representative costs (tax free thresholds available)</li> <li>Fringe benefits[1]</li> <li>Transactions for the purpose of obtaining a tax advantage</li> <li>Capital pay-outs from equity that exceed the amount of capital paid-in to equity. </li> </ul> <p>[1] Fringe benefits are not taxed on the level of individuals in Estonia. It is only the employer, who has the obligation to pay taxes on fringe benefits. Fringe benefits are subject to 20/80 corporate income tax and 33% social tax. For example, where the value of the benefit is 100 EUR, the income tax due by the employer would be 25 EUR (20/80 x 100) and the social tax due is 41,25 EUR (0.33 x 125), making up a combined total fringe benefit tax charge of approximately 66,25%.</p> <h3>Latvia</h3> <p>The tax base is the net distributed profit or deemed conditional profit (i.e. the decreased amount of share capital that has been earlier increased using part of earnings being added to share capital), including:</p> <ul> <li>Calculated dividends, including extraordinary dividends</li> <li>Pay-outs equivalent to dividends (i.e. profit share-outs)</li> <li>Deemed dividends: <ul> <li>expenses not related to economic activities of the company</li> <li>bad debts</li> <li>loans to related parties (with several exclusions)</li> <li>transfer pricing adjustment</li> <li>increased interest payments (thin-cap rule)</li> <li>benefits granted by a non-resident to employees of its PE</li> <li>income which a taxpayer would have received or the expenditure which a taxpayer would have not incurred if commercial and financial relationships were created or established under valid conditions between two independent persons and if the value of the transactions made between the related persons (out of which one is the taxpayer) corresponded to the market price (value)</li> <li>liquidation quota</li> <li>the value of assets transferred to another person in reorganizational proceeding in certain cases</li> <li>so-called “exit tax”</li> <li>result of hybrid mismatch</li> </ul> </li> </ul> <h3>Lithuania</h3> <p>The taxable income of a Lithuanian entity is income earned in the Republic of Lithuania and abroad.</p> <p>The taxable income of a foreign entity is income derived from activities conducted through a PE situated in the territory of Lithuania. It also applies to income earned in foreign countries and attributed to PE in Lithuania where such income relates to the activities of a foreign entity conducted through PE situated in Lithuania.</p> <p>Income of a foreign entity sourced in Lithuania that is not received through a PE situated in Lithuania is also subject to CIT and is applied to:</p> <ul> <li>Interest income (with the exception of interest on Government securities, accrued and paid interest on deposits and interest on subordinated loans, which meet the criteria established by the legal acts of the Bank of Lithuania);</li> <li>Income from distributed profit</li> <li>Royalties</li> <li>Income from the sale, transfer or rent of immovable property situated in the territory of Lithuania</li> <li>Compensation for the breach of copyright and neighbouring rights</li> <li>Income received from a sports or entertainment activities</li> <li>Annual bonuses paid for the activities to members of a supervisory council.</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Filing of tax returns </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p>The period of taxation is a calendar month. The joint corporate income tax and payroll tax return (form “TSD” with appendices) must be submitted to the tax authorities and taxes must be remitted by the 10th day of the month following a taxable distribution or payment.</p> <p>Tax returns are lodged through an electronic form over the Internet.</p> <h3>Latvia</h3> <p><span>A calendar month is the taxation period. If a tax base arises, a tax return should be filed each month no later than on 20th day following the tax period. A taxpayer is allowed not to submit a CIT return to the Tax authorities for taxation periods in which there are no taxable objects. Submission of CIT return for the last month of the reporting year is mandatory.</span></p> <p><span>If a CIT is due, it should be paid no later than on the 23rd day following tax period.</span></p> <p><span>Tax returns are submitted through an electronic form over the Internet (</span>using the Electronic Declaration System of Latvian Tax Authorities)<span>.</span></p> <h3>Lithuania</h3> <h4><span>Filing of tax returns. Paying CIT.</span></h4> <p>Annual CIT return must be submitted no later than the 15<sup>th</sup> day of the sixth month of the next tax period (by 15 June of the following year if the tax period coincides with a calendar year), and no later than 30 days after the end of economic activities for the last period.</p> <p>CIT must be paid no later than the deadline for submitting the annual profit tax and/or annual fixed profit tax return.</p> <p>Tax payers must submit advance CIT returns and pay advance CIT as well.</p> <p>Advance tax returns must be submitted and CIT must be paid:</p> <ul> <li>for the I-II quarters of the current tax year (the first six months) - no later than the fifteenth day of the third month of the current tax year (if the tax year coincides with the calendar year - by March 15), and</li> <li>for the III-IV quarters of the current tax year (the seventh to the twelfth months) - no later than the fifteenth day of the ninth month of the current tax year (if the tax year coincides with the calendar year - until September 15), if the advance profit tax is calculated based on the performance of the previous year;</li> <li>until the fifteenth day of the third month of the current tax year (if the tax year coincides with the calendar year - no later than March 15), if the advance profit tax is calculated according to the estimated amount of the profit tax for the tax period.</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Use of losses </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Not applicable in Estonia. Distributable profits are determined by financial statements drawn up in accordance with Estonian GAAP or IAS/IFRS, thus, there is no adjustment of accounting profits for tax purposes (tax loss carry-forward or carry-back).</span></p> <h3>Latvia</h3> <p><span>There is no such concept as use of tax losses under the new CIT system. Tax losses cannot be carried forward or carried back.</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Dividends </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>The resident legal person and the non-resident legal person acting through its permanent establishment registered in Estonia distributing profits pay 20/80 (or 14/86) corporate tax from the amount of dividend/profits pay-out. This is a corporate tax on profits postponed to the moment of distribution and not a withholding tax of shareholders.</span></p> <p><span>Withholding tax 7% is only applied to regularly distributed dividends to private shareholders (both resident and non-resident private shareholders). Tax treaties may provide for lower rates or exemption.</span></p> <h4>Exceptions:</h4> <p><span>Participation exemption applies for redistributed dividends, holding threshold is </span><span>10%. If the holding is less than 10 per cent, then a credit method applies to avoid international </span><span>double taxation. Credit method also prevents the double taxation of dividends if distribution is </span><span>made from other foreign source of income on which the foreign income has been paid (e.g. </span><span>interest, royalties, capital gains). </span></p> <h3>Latvia</h3> <p><span>The resident legal person and the non-resident legal person acting through PE registered in Latvia distributing profits pay 20/80 CIT from the amount of dividend/profits pay-out. This is a CIT on profits postponed to the moment of distribution and not a withholding tax of shareholders.</span></p> <p><span>Tax (CIT or similar to CIT) paid on income earned abroad is generally treated as a credit against the CIT charged on dividends for the year. In order to have the right to use the tax paid abroad, the taxpayer must receive a certificate of the tax paid from the relevant country’s Tax Authority. Tax credit may not exceed the CIT calculated in Latvia for dividends. Unused tax credit may be carried forward.</span></p> <h3>Lithuania</h3> <p>Withholding tax of 15% rate is applied to distributed dividends to resident company, unless participation exception is applied. Dividends paid to foreign entities are taxed at a rate of 15%, unless reduced by the DTT or participation exemption.</p> <p>Dividends paid to resident/non-resident individuals are subject to withholding tax of 15% rate. Dividends paid to non-resident individual might be reduced by the DTT.</p> <h4>Participation exemption</h4> <p>Withholding tax is not applied to dividends distributed to resident company/foreign company, where the recipient entity has held enough shares entitling it to more than 10% of the total amount of votes for at least 12 subsequent months (except in cases where the dividends receiving foreign entity is registered or otherwise organized in the target territories). This includes the moment of dividend distribution.</p> <h4>Other tax exemptions related to dividends</h4> <p>Dividends are not taxed in Lithuania, if received from EEA registered entity that profit is subject to CIT there, irrespective to votes and term of shares held.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Reliefs </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Latvia</h3> <p>The Latvian CIT Law provides for the following reliefs:</p> <ul> <li>relief for donors</li> <li>relief for tax paid abroad</li> <li>relief for income from disposal of shares</li> <li>for capital companies of special economic zones and free ports</li> <li>relief for taxpayers engaged in agricultural activity</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Withholding taxes </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p>Withholding agents must withhold income tax from certain payments. Withholding agents include resident legal entities, resident individuals registered as sole proprietors or acting as employers, and non-residents having a permanent establishment or acting as employers in Estonia.</p> <h4>Withholding rates are the following:</h4> <ul> <li>Salaries, remunerations and other similar payments– 20%</li> <li>Interests – 20%. Non-residents are not subject to withholding tax on interest income, except for interest income received from Estonian real estate funds</li> <li>Royalties – 20% for resident individuals, 10% for non-residents. Royalty payments to associated EU and Swiss companies meeting certain conditions are exempt from withholding tax Tax treaties may provide lower rates or exemption.</li> <li>Rents – 20%</li> <li>Artist and athletes – 20% for resident individuals, 10% for non-residents</li> <li>Services rendered in Estonia – 20% for resident individuals, 10% for non-residents. Tax treaties may provide for exemption.</li> <li>Services rendered by a legal person located in a low tax territory – 20%</li> </ul> <h3>Latvia</h3> <p><span>For non-residents, the taxable object is income earned in Latvia from economic activities or related activities. The tax is deducted from payments made by residents and PEs to non-residents, if no Personal Income Tax (</span>hereinafter – PIT<span>) is deducted from these payments. CIT is deducted from:</span></p> <ul> <li><span>Remuneration for management and consulting services - 20% of the remuneration amount</span></li> <li><span>Compensation for the disposal of real estate located in Latvia - 3% of the compensation amount (applicable also for companies if real estate in Latvia made up more than 50% of the asset value of that company)</span></li> <li><span>Payments to non-residents located in tax havens – 20% (interest payments, royalties, dividends), and</span></li> <li><span>Remuneration for renting real estate in Latvia - 5% of the remuneration amount.</span></li> </ul> <p><span>Regarding management services, it is possible not to pay tax in the amount of 20% in Latvia, if no later than by the day of the submission of the last CIT return of the reporting year, a completed resident's certificate or application for tax relief is submitted.</span></p> <h3>Lithuania</h3> <h4>Withholding tax on interest</h4> <p>There is no withholding tax on interest paid to Lithuanian resident (company or individual). General rule is, that interest paid to foreign company is subject to 10%, unless interest is paid to the company, which is the resident of EEA or the resident of a country Lithuania has a signed DTT with. In such case, no withholding tax is applicable.</p> <p>Withholding tax of 15% is applied to interest paid to non-residents individuals, unless reduced rate according to DTT applies.</p> <h4>Withholding tax on royalties</h4> <p>Royalties paid to the resident company are not subject to withholding tax. Royalties paid to a non- resident company are subject to 10%, unless they are reduced according to DTT.</p> <p>The 15% withholding tax is applicable to royalties paid to resident/non-resident individual. However, the rate might be reduced under DTT, when royalties are paid to non-resident individual.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Capital gains </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>Capital gains received by the tax payer is not taxable, if it generated from the transfer of shares under the following circumstances:</p> <ul> <li>the company which shares are transferred is registered or otherwise organized in a state of the EEA or a state with which a DTT has been concluded and is applicable; and</li> <li>the company is a payer of CIT or an equivalent tax, and</li> <li>if the company holding the shares has held more than 10 percent of the voting shares of the company for at least 2 years without breaks before selling those shares or</li> <li>if the shares were transferred in the cases of reorganization or transfer specified in the Law of CIT, the company has held more than 10 percent of the voting shares for at least 3 years without breaks;</li> </ul> <p>The relief does not apply in the event of transfer of assets or in the event the shares are transferred to the company which issued them.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Limitations on interest deductibility </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>The Lithuanian thin capitalization rules apply in respect to loans from related parties (or loans from third parties guaranteed by related parties).</p> <p>The controlled debt-to-fixed-equity ratio is 4:1. Interest expenses calculated on the exceeding part of the controlled debt are non-deductible. However, thin capitalization rules might not apply to the Lithuanian company (receiving the loan) if it can prove that the same loan under the same conditions would have been granted by a non-related entity.</p> <p>Interest expenses are deductible, if they do not exceed interest income of the company.</p> <p>If the interest expenses of the company exceed the interest income, the amount of the interest expenses exceeding the interest income is deducted from the income, only if that amount is not exceeding 30 percent of the taxable EBITDA of the company.</p> <p>Not taking into account the above-mentioned exception, if interest expenses exceed interest income, then deductable amount of interest expenses may not be higher than 3 mln Eur.</p> <p>If an entity belongs to the group of entities, the above criteria shall be applied jointly for all Lithuanian entities and PEs of foreign entities in Lithuania that belong to the same group.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Controlled foreign company </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>A foreign company is treated as a controlled foreign company (CFC) and its income is included into the income of a controlling company, if:</p> <ul> <li>the controlled company is established in a blacklisted territory; or</li> <li>the passive income of the CFC (e.g., dividends, interest, royalties, income from financial activities, and commissions) exceeds one-third of its total income;</li> <li>the CIT rate applied to this income is lower than 50% of the effective CIT rate that would be applied in Lithuania to such passive income; and</li> <li>CFC has insufficient staff and assets to carry out actual economic activities in the territory in which it is registered for.</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Hybrids </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>As of 1 January of 2023, CIT Law has been supplemented with special anti-avoidance provisions, which prevent double non-taxation of income received by hybrid entities in Lithuania.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Exit tax </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>Transfer of the assets from Lithuania might be subject to Exit taxation CIT under certain conditions transposed from the EU ATAD directive.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Transfer pricing </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>For the purpose of calculating taxable profit, entities must accept the amount which is in line with the actual market price of a transaction or economic operation as income and they must recognise the total amount of costs incurred during a transaction or economic operation.</p> <p>The obligation for every company which has a turnover above 3 milion Eur to prepare annual transfer pricing documentations for every transaction (or group of transactions) with associated parties valued separately or together above 90 thousand Eur.</p> <p>Tax administrators in Lithuania as well as all over the world give exceptional attention to transfer pricing, initiate tax audits, analyse the transfer prices applied between associated parties and if discrepancies are found – the administrator then adjusts the tax base and issues fines as well as late payment interest fees.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Main tax incentives </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>Main CIT incentives are the following:</p> <ul> <li>For the purpose of calculating the profit tax, the costs, incurred in R&D may be deducted three times from the income in the tax period in which they are incurred;</li> <li>The companies implementing an investment project can reduce their taxable profit by the amount of the actual expenses incurred for the acquisition of the property that meets the specified requirements. The taxable profit calculated for the tax period can be reduced up to 100 percent. The taxable profit can be reduced only by amounts paid under invoices received during the tax periods of 2009-2023, unused relief can be carried-forward 4 years;</li> <li>The tax payers, providing free-of-charge funds that meet the requirements for the production of a film or part of it to the Lithuanian film producer, may deduct 75% of the free of charge funds from their taxable income when calculating the profit tax. In addition, the entire amount of funds can reduce the profit tax itself, but the taxable profit calculated for the tax period can be thus reduced by no more than 75 percent;</li> <li>a legal entity does not have to pay CIT for another 20 years, if it implements large scale project under the following conditions: (i) contract must be signed until 31-12-2025; (ii) average number of employees must seek at least 150 for taxable year (not less than 200 employees in Vilnius); (iii) capital investments must reach at least 20 mln. Eur (at least 30 in Vilnius); (iv) at least 75% of income for the relevant tax period consists of income from data processing, internet server services (hosting) and related activities or income from manufacturing;</li> <li>A legal person does not have to pay CIT for another 10 years (for another 6 taxable years pays the 7.5% CIT rate), if capital investments reach ≥1 mln. Eur in free economic zone under the following conditions: (i) ≥75% of income must be generated from activities performed in free economic zone; (ii) capital investments must not become lower than 1 mln. Eur every taxable year and a legal person must provide auditor‘s report, confirming such investments; however certain limitations of the intensity of state aid under EU law apply; tax incentive does not apply to companies engaged in trade, finance, insurance, holdings, business consulting activities;</li> <li>A legal person does not have to pay CIT for another 10 years (for another 6 taxable years pays the 7.5% CIT rate), if capital investments reach ≥ 100 000 Eur in free economic zone under the following conditions: (i) ≥75% of income must be generated from activities performed in free economic zone; (ii) average number of employees should be ≥ 20 during specific taxable period; (iii) capital investments must not become lower than 100 000 Eur every taxable year and a legal person must provide auditor‘s report, confirming such investments; however certain limitations of the intensity of state aid under EU law apply.</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Effect to treaties </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Estonia has concluded tax treaties with more than 60 countries to avoid double taxation. The tax treaties may limit the Estonian tax rates and provide for more beneficial treatment than provided in local law. Most treaties follow the OECD model. The list of tax treaties can be found on the </span><a href="https://www.fin.ee/en/double-taxation-agreements" target="_blank" rel="noopener" title="External link - open a new window - External link - open a new window - External link - open a new window">webpage</a><span> of the Ministry of Finance.</span></p> <h3>Latvia</h3> <p><span>Latvia has concluded Treaties For The Avoidance of Double Taxation (DTT) with 64 countries. DTT may limit tax rates in Latvia and provide for more beneficial treatment than provided in local law. Most treaties follow the OECD model. The list of tax treaties can be found on the <a href="https://www.fm.gov.lv/en/tax-conventions" title="External link - External link">webpage</a> of the Ministry of Finance (https://www.fm.gov.lv/en/tax-conventions).</span></p> <h3>Lithuania</h3> <p>Lithuania has concluded tax treaties with 58 countries to avoid double taxation. The tax treaties may limit the Lithuanian tax rates and provide for more beneficial treatment than provided in local law. Most treaties follow the OECD model. The list of tax treaties can be found on the<span> </span><a href="https://finmin.lrv.lt/en/competence-areas/taxation/tax-treaties" target="_blank" rel="noopener" title="External link - open a new window - Ministry of Finance">webpage</a><span> </span>of the Ministry of Finance.</p></div> </div> </div> </div> </div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Individuals </div> <div class="accordion-item__content"> <div class="sub-accordion"> <div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Summary </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>A resident individual pays income tax on income derived from all sources of income in Estonia and outside Estonia (i.e. worldwide income).</span></p> <p><span>The taxable income does not include fringe benefits, gifts and donations, dividends or other profit distributions subject to corporate income taxation (except for regularly distributed dividends which are taxed with a reduced rate on a corporate level).</span></p> <p><span>The main tax exemptions are the following: business travel costs, property returned in the course of property reform, inheritance received, transfer of movable property in personal use, sale of home, , certain scholarships, social benefits and aid payments, and lottery prizes from lotteries organized under an operating license.</span></p> <p><span>Resident individuals may postpone their income tax liability concerning certain financial assets, by using an <strong>investment account.</strong> In such case, gain or income from financial assets are taxable at the moment of drawing the amounts out of the investment account, provided that they are not used for acquisition of financial assets. Investment account allows private investors to benefit from deferred taxation of profits similarly to companies.</span></p> <p><span>Resident individuals may deduct the following expenses from their taxable income in a calendar year:</span></p> <ul> <li><span>Basic exemption up to 7848 EUR;</span></li> <li><span>Training expenses of the taxpayer or dependents;</span></li> <li><span>Voluntary pension insurance payments (15% of taxable income but not more than 6000 EUR);</span></li> <li><span>Mandatory social security payments in a foreign state</span></li> <li><span>Gifts and donations to certain non-profit organisations and churches</span></li> </ul> <p><span>The limit for training expenses and gifts and donations is 1200 EUR in total.</span></p> <p><span>Taxation period is a calendar year. The tax return deadline is 30<sup>th</sup> April following a tax year, the tax due date is 1<sup>st</sup> of October.</span></p> <h3>Latvia</h3> <p>Latvian Tax resident is required to pay PIT on all income earned, both inside and outside of Latvia (i.e. worldwide income).</p> <p>PIT base includes salary tax, tax on income from economic activity, tax on income from capital, reduced patent tax, part of micro-enterprise tax, income of seasonal agricultural workers taxes.</p> <p>There is a list of expenses that are not subject to PIT, the most important of them:</p> <ul> <li><span>income from disposal of real estate (subject to certain criteria),</span></li> <li><span>dividends </span>or other profit distributions subject to corporate income taxation<span>,</span></li> <li><span>liquidation quota (subject to certain criteria),</span></li> <li><span>insurance compensations,</span></li> <li><span>lottery and gambling winnings, if the amount of the winnings during the tax year does not exceed EUR 3000,</span></li> <li><span>scholarships (subject to certain criteria),</span></li> <li><span>funeral allowance up to EUR 250,</span></li> <li><span>compensation for business trip and work expenses,</span></li> <li>transfer of movable property in personal use, etc</li> </ul> <p>The taxpayer calculates and pays PIT based on the annual income declaration.</p> <p>At the same time, in order to reduce the need to submit an annual income declaration and pay the tax at the end of the tax year, the PIT law stipulates that in many cases the payer of the income calculates and withholds the tax, and pays it to the budget already during the tax year (for example, the employer withholds and pays salary taxes on monthly basis, tax from dividends and interest payments are paid by the person making the payment, etc.). However, the income recipient is responsible for submitting the Annual PIT return if the income is earned from sources where no tax has been withheld during the tax year.</p> <p>Resident individuals may deduct the following expenses from their taxable income in a calendar year<span>:</span></p> <ul> <li><span>Mandatory State Social Insurance Contributions and a Solidarity Tax (also substantially similar payments in EU countries and EEA member states)</span></li> <li><span>Payments for raising the qualifications of the taxpayer and his family members</span></li> <li><span>Use of medical services (</span>medical bills and health insurance payments to insurance companies)</li> <li>Contributions made to private pension funds</li> <li>Insurance premium payments</li> <li>Authors' expenses</li> <li><span>Donations or gifts to a budget institution or an association, foundation, religious organization or their institution registered in the Republic of Latvia</span></li> <li><span>Donations or gifts to a political party or association of political parties registered in the Republic of Latvia</span></li> </ul> <p><span>The total amount of above-mentioned expenses may not exceed EUR 600 per year and not more than 50% of annual taxable income. Eligible expenses for family members include expenses for education and medical treatment only in the amount of EUR 600 per family member.</span></p> <p><span>The payer's contributions to private pension funds and life insurance premium payments to be included in the eligible expenses may not exceed 10% of the payer's annual income and no more than EUR 4000 per year.</span></p> <p><span>Annual PIT return should be filed on a calendar-year basis between 1 March and 1 June in the year. In case the annual income in 2023 exceeds EUR 78 100, the Annual PIT return should be submitted between 1 April and 1 July 2024 to recalculate PIT and Solidarity tax.</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Tax rates </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>The tax rate is a flat 20%. 10% income tax applies to supplementary pension payments under certain conditions.</span></p> <p><strong>NB! From 1st January 2025 the tax rate will increase to 22%.</strong></p> <h3>Latvia</h3> <p><span>Progressive PIT rates are applied in Latvia.</span></p> <p>The tax rate payable on annual taxable income is as follows:</p> <ul> <li><span>for annual income up to EUR 20 004 (1<sup>st</sup> income threshold) - 20%;</span></li> <li><span>for annual income exceeding EUR 20 004 but not exceeding EUR 78 100 (2<sup>nd</sup> income threshold) - 23%;</span></li> <li>over<span> EUR 78 100 in 2022 (3<sup>rd</sup> income threshold) - 31 %.</span></li> </ul> <p><span>The payroll tax rate payable on monthly taxable income is as follows:</span></p> <ul> <li><span>income up to EUR 1667 (1<sup>st</sup> income threshold) - 20%;</span></li> <li><span>income exceeding EUR 1667 (2<sup>nd</sup> income threshold) - 23%.</span></li> </ul> <p><span>PIT rate of 20% applies to income from capital, including interest. The rate on income from capital gains is 20%. 10% for income from real estate.</span></p> <h3>Lithuania</h3> <p>Income tax is levied on individuals who are residents in Lithuania for tax purposes or on individuals who are not residents but are receiving Lithuanian sourced income.</p> <p>Income tax of a rate of 20% is applied to employment related income.</p> <p><span>However, the amount exceeding 60 average wages per year (<em>EUR 114,162; </em>for 2024) is taxed at a rate of 32%.</span></p> <p><span>Income tax of a rate of 15% is applied to income from distributions (dividends).</span></p> <p><span>15% rate applied to share of other taxable income not linked to employment relations (excluding income from self-employment; income from distributions; income from profit shares and remuneration for service on the supervisory board or management board, loan committee; income from employers under copyright contracts; income from civil (service) contracts of small partnership managers), not exceeding amount of 120 average wages (2019 and later):</span></p> <ul> <li><span>interest,</span></li> <li><span>royalties other than from the employer,</span></li> <li><span>sale of property (or other transfer of ownership),</span></li> <li><span>rent of property,</span></li> <li><span>royalties,</span></li> <li><span>gambling winnings,</span></li> <li><span>gifts, prizes not from the employer, etc.</span></li> </ul> <p><span>Income tax of a rate of 20% applied to share of other taxable income (mentioned above) exceeding 120 average wages (2019 and later).</span></p> <p><span>The 5% rate of income tax is applied to income from non-individual activity, received from the sale or other transfer of ownership of waste.</span></p> <p> </p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Non-taxable income, minimum and tax reliefs </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Latvia</h3> <p>Latvia has implemented a differentiated non-taxable minimum:</p> <ul> <li>maximum non-taxable minimum – EUR 500 per month</li> <li>the amount of taxable income, up to which the maximum non-taxable minimum is applied – EUR 500 per month</li> <li>the amount of taxable income, above which the differentiated non-taxable minimum is not applied – EUR 1800 per month</li> </ul> <p>The amount of tax relief for each dependent person is EUR 3000 per year or EUR 250 per month.</p> <h3>Lithuania</h3> <p>The most notable tax-exempt income includes:</p> <ul> <li>certain life insurance payments and non-life insurance compensations;</li> <li>amount of interest generated from debt securities, not exceeding 500 Eur;</li> <li>amount from sale of financial instruments (certain securities are excluded), not exceeding 500 Eur;</li> <li>the value of prizes and gifts, not exceeding 200 Eur, received during the tax period from a person related to the resident through work relations or relations corresponding to their essence;</li> <li>income received from the sale or other transfer of ownership of residential housing (including assigned land) located in the EEA state, if in the last 2 years before the sale or other transfer of ownership, it was the person’s place of residence, declared officially;</li> <li>income from sale of immovable property, registered in the EEA, which was acquired not earlier than 10 years ago before sale occurred;</li> <li>income from the sale of movable property, if this property is registered in the Republic of Lithuania or the movable property is registered in a state of EEA, if property was purchased earlier than 3 years before its sale or other transfer of ownership;</li> <li>other type of income.</li> </ul> <h4>Deductions</h4> <p>The non-taxable amount of income applies only to income related to employment relations or relations corresponding to their essence and it is changed often.</p> <p>Other type of expenses related to certain insurance contributions, pension fund contributions, professional training, might be deducted from Lithuanian tax residents’ income.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Residency criteria </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>According to the Estonian legislation an individual is a tax resident in Estonia </span><span>if:</span></p> <ol> <li><span>is/her place of residence is in Estonia (the place where the person permanently or primarily lives)or</span></li> <li><span>he/she stays in Estonia for at least 183 days over the course of a period of 12 consecutive calendar months.</span></li> </ol> <p><span>Treaty residency is determined according to the applicable tax treaty to avoid double residency.</span></p> <h3>Latvia</h3> <p><span>According to the Latvian legislation an individual is a tax resident in Latvia if:</span></p> <ol> <li>a person’s place of residence is in Latvia (the place where the person permanently or primarily lives) or</li> <li>a person stays in Latvia for at least 183 days over the course of a period of 12 consecutive calendar months or</li> <li>a person is a citizen of Latvia employed abroad by the government of Latvia.</li> </ol> <h3>Lithuania</h3> <p>The residence of an individual is judged by the individual circumstances in each case. The criteria are laid down in the laws and principally outline the requirements as:</p> <ol> <li>Domiciled in Lithuania; or</li> <li>Personal, social or economic interests are in Lithuania rather than abroad; or</li> <li>Spending a specified period of time in Lithuania (residents are recognised foreign individuals staying in Lithuania with or without breaks for no less than 183 days in a calendar year, or staying in Lithuania with or without breaks for no less than 280 or more days during two consecutive calendar years, where the stay in Lithuania during one of these years lasted at least 90 days); or</li> <li><span>the individual is a citizen of Lithuania who does not meet the above criteria and who receives employment-related remuneration or whose costs of living in another country are covered by the state budget or municipal budgets of Lithuania.</span></li> </ol> <h4><span>Tax base of residents</span></h4> <p><span>Lithuanian tax residents are subject to tax on their worldwide income.</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Taxation of non-residents </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p>A non-resident is a person with a limited tax liability whose taxable income consists only of an Estonian-based source of income. The income tax rate is 10% or 20%.</p> <p><span>Tax is imposed on the income from wages of non-residents, if the work or service duties are performed in Estonia. If the wages are paid by a foreign company with no permanent establishment in Estonia, the income is not taxable in Estonia if the non-resident is present in Estonia for working purposes for less than 183 days during a period of 12 consecutive months. Non-residents with Estonian employers or temporary agency workers are taxed in Estonia as of day 1 even if they spend in Estonia less than 183 days.</span></p> <p><span>Remuneration of the members of the management or controlling body of an Estonian company  is taxable in Estonia even if the duties are performed outside Estonia.</span></p> <p><span>Income tax is imposed on gains from transfer of immovable property situated in Estonia and movable property entered into the relevant register in Estonia. Also, tax is imposed on gains from sales of participation in a company or contractual investment fund, if the participation was not less than 10%, and more than 50% of the assets of the company (directly or indirectly) consists of immovable property or buildings located in Estonia.</span></p> <p><span>A non-resident who has received business income, gain from transfer of property or other taxable income which is subject to taxation in Estonia but on which no tax was withheld, is required to submit an income tax return by 30<sup>th</sup> April following a calendar year.</span></p> <p><span>Tax treaties may provide lower tax rates or exempt non-resident from taxation in Estonia.</span></p> <h3>Latvia</h3> <p>A non-resident is a person with a limited tax liability whose taxable income consists only of an Latvian-based source of income. For non-residents PIT rate generally is 23%.</p> <p>If a non-resident is a resident of a country with which Latvia has concluded a tax convention, then it is possible to apply the tax payment procedures specified in the tax convention.</p> <p>According to the provisions of the tax conventions, the salary income of a non-resident is exempt from the application of PIT in Latvia, if the salary work is performed outside of Latvia.</p> <p>If an employee of a foreign employer (non-resident) works in Latvia, then according to the provisions of the tax convention, the tax in Latvia would not be applicable if the following conditions are simultaneously fulfilled:</p> <ul> <li>the employee stays in Latvia for less than 183 days in a 12-month period</li> <li>the salary is paid by an employer who is not a resident of Latvia</li> <li>the salary is not paid from the employer's PE in Latvia.</li> </ul> <p>If non-resident is employed in Latvia, the tax is calculated and paid to the state budget by the employer. Before taxing the non-resident's earned income, the following shall be deducted from the monthly gross income:</p> <ul> <li>Social security payments (employee part of Social security payments paid in employee’s residence country)</li> <li>Spending on education and medical services (including dental services and scheduled operations), donations to public benefit organisations, and donations to political parties of up to 50% of the person’s annual taxable income, capped at EUR 600 a year for each family member.</li> <li>Contributions to private pension funds and endowment insurance (the policy should mature in at least ten years) at 10% of taxable income, capped at EUR 4,000.</li> </ul> <p>The employer does not apply the non-taxable minimum and benefits to the non-resident.</p> <p>If non-resident is a resident of another member state of the European Union or a country of the European Economic Area and earned more than 75 percent of his total income in Latvia, then, non-resident is entitled to apply the non-taxable minimum and other benefits.</p> <p><span>In addition, the taxable income of a non-resident is income from the sale of real estate in Latvia and the sale of other capital assets. Income disburser withhold tax from the non-resident's income from the disposal of capital assets, applying a 3% personal income tax rate.<br>Non-resident has the right to simultaneously submit a declaration for the reporting period on income from capital gains and a declaration of clarification of annual capital gains income to calculate PIT at a rate of 20% from capital gains.</span></p> <p><span>If a non-resident receives income from the alienation of capital assets from a natural person who is not a performer of economic activity, the non-resident himself pays the tax in the amount of 20%.</span></p> <h3>Lithuania</h3> <p>The object of income tax of a non-resident of Lithuania shall be:</p> <ul> <li>income received from self-employment on a fixed base (including income received in foreign countries while attributed to that fixed base in Lithuania and linked to the self-employment economic activities);</li> <li>income received not on a fixed base, when such income is sourced in Lithuania: <ul> <li>interest other than on non-equity government securities;</li> <li>income from distributions and payments to the members of the Management Board and Supervisory Board;</li> <li>rental income from immovable property located in Lithuania;</li> <li>royalties;</li> <li>income from employment relations;</li> <li>income from sporting activities;</li> <li>income from the activities of performers;</li> <li>income from the sale or other transfer of movable property ownership, if such property is subject to legal registration under the legislation of the Republic of Lithuania, and is (or must be) registered in Lithuania, as well as income from the sale or other transfer of immovable property located in Lithuania;</li> <li>compensation for infringements of copyright or related rights.</li> </ul> </li> </ul> <h4>Rates</h4> <p><span>Dividends, interest and royalties paid to non-residents taxed at a rate of 15%, unless the rate is reduced under DTT.</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Special rules for expatriates </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>The Estonian tax law does not provide for special tax regime for expatriates. Special tax regime is applicable only for crew members of ships operating in international carriage of goods and passengers by sea (except for passenger ships engaged in regular service in the European Economic Area and ships under EEA flag).</span></p> <h3>Latvia</h3> <p><span>There is no specific tax regime for expatriates in Latvian tax legislation. Special tax regime is applicable only for crew members of ships operating in international carriage of goods and passengers by sea (except for passenger ships engaged in regular service in the European Economic Area and ships under EEA flag).</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Payment dates </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Additional income tax should be paid by </span><strong>1<sup>st</sup><span> </span>of October.</strong></p> <h3>Latvia</h3> <p><span>The employer credits the withheld PIT to the budget until the 23rd of the month following the month of income payment.</span></p> <p><span>The amount of tax calculated in the Annual PIT return must be paid:</span></p> <ul> <li><span>until 23 June 2024 if the amount of the tax does not exceed EUR 640</span></li> <li><span>if the amount of the tax exceeds EUR 640, it can be paid in three instalments until 23 June, 23 July and 23 August 2024, paying a third of the amount each time.</span></li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Tax returns </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>The tax return must be submitted by April 30 following a tax year (calendar year).</span></p> <h3>Latvia</h3> <p><span>The employer submits PIT return until the 15<sup>th</sup> date of the month following the taxation period.</span></p> <p><span>Annual income declaration should be filed on a calendar-year basis between 1 March and 1 June in the year following the year of assessment. In case the annual income in 2023 exceeds EUR 78 100, the annual income declaration should be submitted between 1 April and 1 July 2024.</span></p> <p>A non-resident who permanently leaves Latvia before year-end must file an annual tax declaration within 30 days after he or she stops receiving income.</p> <h3>Lithuania</h3> <p>The annual income tax return must be submitted and the income tax paid by May 1 of the calendar year following the tax period.</p></div> </div> </div> </div> </div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Value Added Tax </div> <div class="accordion-item__content"> <div class="sub-accordion"> <div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Summary </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>The current VAT Act is valid from the 1</span><span> </span><sup>st</sup><span> </span><span> August 2022. It is based on the Council Directive 2006/112/EC).</span></p> <h3>Latvia</h3> <p><span>The current VAT Act is valid from the 1 <sup>st</sup> January 2024. It is based on the Council Directive 2006/112/EC.</span></p> <h3>Lituania</h3> <p><span>The current Law on VAT is valid as of 1<sup>st</sup> July 2002. It is based on the Council Directive 2006/112/EC).</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Taxable person </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>A person involved in economic activity whose taxable supply (including import) has exceeded 40 000 EUR in a calendar year, is obligated to register as a person liable for VAT.  After the registration that person would be liable to pay VAT on supply, purchases subject to reverse charge and imported goods. A person liable to VAT is also entitled to deduct input VAT from purchases related to their taxable supply.</span></p> <p><span>It is possible to register for as a person liable for VAT before the 40 000 EUR threshold is exceeded, as long as the person is engaged in business activity or about to commence business activity in Estonia.</span></p> <h3>Latvia</h3> <p><span>A VAT payer is a person who independently carries out any economic activity anywhere, regardless of the purpose or result of this activity. Local taxable persons must register for VAT purposes, if the total VAT taxable value of goods supplied and services provided during the previous 12 months has exceed EUR 50 000.</span></p> <p>VAT registration is obligatory immediately if:</p> <ul> <li>a taxable person provides services to a taxable person from another Member State and the place of the supplied services is where the customer is established; or</li> <li>receives services from a taxable person from another Member State or a third country or territory, who is a taxable person who does not carry out economic activity in Latvia.</li> </ul> <p>Additionally, if the total amount of intra-Community acquisitions of goods reaches or exceeds a threshold of EUR 10 000 in the current calendar year, it is mandatory to register as a VAT taxable person.</p> <p>Other country taxable persons should always register for VAT purposes in Latvia before carrying out any taxable supplies.</p> <p><span>It is possible to register for VAT purposes in Latvia on voluntary basis, i.e. before performing VAT taxable transactions which trigger the VAT registration requirement.</span></p> <h3>Lithuania</h3> <p>Lithuanian and foreign natural and legal persons who carry out any type of economic activity in Lithuania, as well as a collective investment entity established in the Republic of Lithuania without the status of a legal person, whose form of activity is an investment fund. In certain cases, the payer may also be a person who does not perform economic activities.</p> <h4>Obligation to register as a VAT payer</h4> <p>In Lithuania a special scheme for small companies has been implemented, i.e. a taxable person of the Republic of Lithuania is not obliged to submit an application to be registered as a VAT payer, if the total amount of consideration for goods and/or services provided in the course of economic activity on the territory of Lithuania per year (last 12 months) did not exceed 45,000 euros.</p> <p>However, it should be emphasized that if the value of the goods purchased from other member states by a taxable person of the Republic of Lithuania in the previous calendar year exceeded 14,000 euros or is expected to exceed this limit in the current calendar year, then the taxable person must submit a request to register him as a VAT payer even in the event that the annual remuneration 45 000 euros was not exceeded.</p> <p>However, a foreign taxable person must register as a VAT payer from the start of economic activity in the Republic of Lithuania.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Taxable person with limited liability </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>A person whose activity does not otherwise meet the requirement to register as a person liable for VAT, is obligated to register as a person with limited liability if they are purchasing goods/services subject to reverse charge from supplier located outside Estonia and imported goods. Person with limited liability does not have a right to add VAT on their own sales nor are they entitled to deduct input VAT.</span></p> <p><span>When purchasing immaterial services, the obligation to register as a person with limited liability arises from the first purchases. For goods the obligation arises after the acquisition of goods exceeds the value of 10 000 euros from beginning of a calendar year.</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Tax base </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>VAT is charged on:</span></p> <ul> <li><span>supply of services and goods in Estonia</span></li> <li><span>import of good to Estonia</span></li> <li><span>export of goods from Estonia</span></li> <li><span>Intra-Community acquisition of goods and services</span></li> <li><span>acquisition of immaterial services from suppliers located outside Estonia.</span></li> </ul> <h3>Latvia</h3> <p><span>VAT is charged on:</span></p> <ul> <li><span>Supply of services and</span><span> </span>goods within Latvia</li> <li>Supply of goods within the EU and exports of goods</li> <li><span>Import of goods in Latvia</span></li> <li><span>Intra-Community acquisition of goods, including self-supply of goods from other EU member state to Latvia.</span></li> <li><span>Acquisition of services from other EU member state</span></li> <li><span>Services subject to reverse charge received by Latvian taxpayer</span></li> <li><span>Acquisition of new vehicles in the EU by non-registered VAT payer or a person who is not a VAT payer.</span></li> </ul> <h3>Lithuania</h3> <p><span>VAT is charged on:</span></p> <ul> <li><span>supply of services and goods in Lithuania</span></li> <li><span>import of goods to Lithuania</span></li> <li><span>export of goods from Lithuania</span></li> <li><span>Intra-Community acquisition of goods and services</span></li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Rates </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Standard VAT rate 22% is always applied unless a reduced rate or exemption is provided.</span></p> <h4><span>Reduced rate 9% is applied to:</span></h4> <ul> <li><span>books and educational literature</span></li> <li><span>medicines, medical equipment, and medical devices which are listed in the Regulation of the Minister of Social Affairs</span></li> <li><span>accommodation services or accommodation services with breakfast.</span></li> </ul> <p><span>Reduced rate 5% applies to press publications.</span></p> <h4><span>Reduced rate 0% is applied to:</span></h4> <ul> <li><span>export of goods</span></li> <li><span>intra-Community supply of goods and services</span></li> <li><span>goods and services supplied onboard ships and airplane</span></li> <li><span>delivery of goods and services for diplomatic and consular missions, international organisations, institutions of the European Union and NATO</span></li> <li><span>goods placed under customs procedures</span></li> <li><span>goods placed in an excise warehouse</span></li> <li><span>services where the place of supply is not Estonia</span></li> <li><span>transport services for the export and import of goods.</span></li> </ul> <p><span>Exemption applies to supply of services and goods of the social nature, among others universal postal service, health services and education services.</span></p> <h4><span>In addition, following services are exempt from VAT:</span></h4> <ul> <li><span>insurance services</span></li> <li><span>leasing of an immovable for commercial purposes,</span></li> <li><span>securities</span></li> <li><span>financial services.</span></li> </ul> <h3>Latvia</h3> <p><span>Standard VAT rate 21% is always applied unless a reduced rate or exemption is provided.</span></p> <h4><span>Reduced rate 12% is applied to:</span></h4> <ul> <li><span>Medicines, medical equipment, and medical devices.</span></li> <li><span>Specified products for infants.</span></li> <li><span>Scheduled domestic public transport services for passengers and their luggage.</span></li> <li><span>Firewood and fuel wood supplied to natural persons.</span></li> <li><span>Supply of thermal energy used for household needs.</span></li> <li><span>Accommodation services for tourists.</span></li> <li><span>Fresh fruits, berries and vegetables.</span></li> </ul> <h4><span>Reduced rate 5% applies to:</span></h4> <ul> <li><span>Mass media and subscriptions, except erotic material and pornography.</span></li> <li><span>Books and educational literature.</span></li> </ul> <h4><span>Reduced rate 0% is applied to:</span></h4> <ul> <li><span>Export of goods and related services.</span></li> <li><span>Intra-Community supply of goods.</span></li> <li><span>Refuelling of ships and aircraft and supply of goods and services.</span></li> <li><span>Delivery of goods and services for diplomatic and consular missions, international organisations, institutions of the European Union and NATO.</span></li> </ul> <p><span>Exemption applies to supply of services and goods of the social nature, among others universal postal service, health services and education services.</span></p> <h4><span>In addition, following objects are exempt from VAT:</span></h4> <ul> <li><span>Postal services (Latvijas pasts) and postal stamps</span></li> <li><span>Certain medical and dentist services.</span></li> <li><span>Social and rehabilitation services.</span></li> <li><span>Education services.</span></li> <li><span>Cultural services.</span></li> <li><span>Authors’ remuneration.</span></li> <li><span>Financial services.</span></li> <li><span>Insurance and reinsurance services.</span></li> <li><span>Gambling and lotteries</span></li> <li><span>Sale of used real estate.</span></li> <li><span>Real estate rental for individuals</span></li> </ul> <h3>Lithuania</h3> <p><span>Standard VAT rate 21% is always applied unless a reduced rate or exemption is provided.</span></p> <h4><span>Reduced rate 9% is applied to:</span></h4> <ul> <li><span>heat energy supplied to heat residential premises, hot water supplied to residential premises or cold water for preparing hot water and heat energy used to heat this water;</span></li> <li><span>printed and electronic books and printed and electronic non-periodical information publications;</span></li> <li><span>accommodation services provided in accordance with the procedure established by legal acts regulating tourism activities;</span></li> <li><span>passenger transportation services on regular transportation routes established by the Ministry of Transportation or its authorized institution or municipalities, as well as passenger luggage transportation services specified in this point;</span></li> <li><span>firewood and wood products for burning are supplied to household energy users, as defined in the Energy Law of the Republic of Lithuania.</span></li> </ul> <h4><span>Reduced rate 5% applies to:</span></h4> <ul> <li><span>Medicines, medical aids and food products for special medical purposes, when the costs of purchasing these goods are fully or partially compensated in accordance with the procedure established by the Health Insurance Law of the Republic of Lithuania, as well as non-reimbursable prescription drugs;</span></li> <li><span>technical assistance devices for the disabled and their repair;</span></li> <li><span>printed and/or electronic newspapers, magazines and other periodicals with certain exceptions.</span></li> </ul> <h4><span>Reduced rate 0% is applied to:</span></h4> <ul> <li><span>export of goods;</span></li> <li><span>supply of goods when the goods are delivered by passengers;</span></li> <li><span>supply, rental, etc. of ships and aircraft;</span></li> <li><span>transactions related to ships and aircraft;</span></li> <li><span>transportation services and related transactions;</span></li> <li><span>supply of goods and services for diplomatic missions, consular institutions, European Union institutions, institutions established by them and international organizations or their representative offices, as well as for the staff of these missions and consular institutions and their family members;</span></li> <li><span>supply of gold to the European system of central banks and the European Central Bank;</span></li> <li><span>for the supply of goods to another member state;</span></li> <li><span>goods and services intended for disaster victims;</span></li> <li><span>for the servicing and processing of movable items, when such items are temporarily imported into the European Union;</span></li> <li><span>representation in certain transactions;</span></li> <li><span>for certain transactions related to international trade.</span></li> </ul> <h4>The following goods and services are VAT exempt:</h4> <ul> <li>goods and services related to health care;</li> <li>social services and related goods;</li> <li>education and training services;</li> <li>cultural and sports services;</li> <li>activities of non-profit legal entities;</li> <li>postal services;</li> <li>information services provided to the public by radio and television;</li> <li>insurance services;</li> <li>financial services;</li> <li>special signs;</li> <li>gambling and lotteries;</li> <li>rental of immovable objects by nature;</li> <li>sale or other transfer of certain immovable objects by nature.</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Special arrangements for imposing VAT – Domestic reverse charge </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>§41<sup>1</sup> of VAT Act provides a list of goods on which a local reverse charge is applicable i.e. the supplier will issue and invoice without VAT and the buyer is responsible for declaring and paying VAT from the purchase. The provision is applicable only to transactions between two Estonian VAT taxable persons.</span></p> <p><span>Domestic reverse charge is applicable to following supply:</span></p> <ul> <li><span>tax -exempt immovable to which VAT has been added voluntarily</span></li> <li><span>scrap metal within the meaning of Waste Act</span></li> <li><span>investment gold</span></li> <li><span>precious metal and metal products.</span></li> </ul> <p><span>Reverse charge is also applicable to goods to be installed or assembled in Estonia supplied by a business established in another Member State, who is not tax registered in Estonia or does not have permanent presence in Estonia.</span></p> <h3>Latvia</h3> <p><span>Domestic reverse-charge procedure applies to the following transactions:</span></p> <ul> <li><span>Supply of timber and related services.</span></li> <li><span>Supply of scrap metal and related services.</span></li> <li><span>Supply of construction services.</span></li> <li><span>Supply of mobile phones, tablets, laptops, integrated circuit devices and video games consoles.</span></li> <li><span>Supply of cereals and technical crops.</span></li> <li><span>Supply of untreated precious metals, precious metal alloys and metals clad with precious metals.</span></li> <li><span>Supply of ferrous and non-ferrous semi-finished metals.</span></li> </ul> <p><span>Reverse charge is also applicable to goods to be installed or assembled in Latvia supplied by a business established in another Member State, who is not tax registered in Latvia and does not have permanent presence in Latvia.</span></p> <h3>Lithuania</h3> <p>Law on VAT provides a list of goods/services on which a local reverse charge is applicable, i.e. the buyer (must be a registered VAT payer) is obliged to declare and pay VAT.</p> <p>Domestic reverse charge is applicable to following supply of:</p> <ul> <li>Construction services;</li> <li>ferrous and non-ferrous metal waste / scrap;</li> <li>for mobile phones, tablets and laptops.</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Special arrangements for imposing VAT – Import VAT </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>This provision allows for the import VAT to be calculated and deducted on a monthly VAT return, meaning that no actual import VAT must be paid to the customs. To implement the special scheme, the taxable person must meet following requirements:</span></p> <ul> <li> <p>Is registered in the commercial register or in the State Revenue Service as a performer of economic activity.</p> </li> <li> <p>During the preceding 12 months has performed economic activity inland and is registered as a VAT payer.</p> </li> <li> <p>Its material, technical and financial possibilities conform to the types of economic activity.</p> </li> <li> <p>On the day of submitting application does not have any tax debts.</p> </li> <li> <p>During the preceding 12 months within the periods determined in the regulatory acts has provided tax declarations, informative declarations, annual reports, etc.</p> </li> <li> <p>Persons with the right of representation have no criminal proceedings in respect of fraud, falsification of documents, tax evasion and similar non-payment or criminal offences which may affect the determination of the amount of a tax liability.</p> </li> <li> <p>An official of a registered taxable person - legal person - or a registered taxable person - natural person - has not been included in the list of risk persons.</p> </li> <li> <p>Is registered in the Electronic Declaration System. </p> </li> </ul> <h3>Latvia</h3> <p>This provision allows for the import VAT to be calculated and potentially deducted through a monthly VAT return, meaning that potentially no actual import VAT must be paid to the Customs. To implement the special scheme, the taxable person must meet following requirements:</p> <ul> <li><span>Has been VAT registered for 12 consecutive months,</span></li> <li><span>No late submission of VAT returns within previous 12 months,</span></li> <li><span>There are no tax debts on the date of submission of the application,</span></li> <li><span>Received a confirmation from the Tax Authority allowing to implement the scheme.</span></li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> VAT Returns </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>The period of taxation is a calendar month. VAT return, as well as report on intra-Community supply must be submitted to the tax authorities and taxes must be remitted by the 20<sup>th</sup> day of the month following the taxable period. </span><span>Tax returns are lodged through an electronic form over the Internet.</span></p> <h3>Latvia</h3> <p><span>The period of taxation is a calendar month. VAT return, as well as report on intra-Community supply must be submitted to the Tax Authority by the 20th day of the month following the taxable period. Taxes must be paid by the 23<sup>rd</sup> day of the month following the taxable period. Tax returns are submitted through an electronic form over the Internet.</span></p> <h3>Lithuania</h3> <p>All VAT invoices received and issued by VAT payers are registered in the i.SAF subsystem of the smart tax administration system i.MAS.</p> <p>Register data shall be submitted to the tax administrator by the 20<sup>th</sup> of the following month, after the end of VAT payer's tax period (which can be calendar month or calendar quarter or half-year);</p> <p><span>VAT return and VAT must be paid be by the 25<sup>th</sup> of the following month, after the end of the tax period.</span></p> <p><span>A taxable person who has the obligation to pay VAT without registering as a VAT payer submits the value added tax report of a person not registered as a value added tax payer FR0608 after the end of the month by the 25<sup>th</sup> of the following month.</span></p> <p><span>The annual tax return (if applicable) is due on October 1<sup>st</sup> of the following tax year. VAT payers registered in Lithuania are also required to submit VAT registers no later than 20 days after the end of the taxable period.</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Non-deductible input VAT </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>Deduction is not allowed for input VAT incurred on the purchase of goods and services used for:</p> <ul> <li>non-chargeable VAT activities;</li> <li>sales when VAT is calculated on margin;</li> <li>representation (deduction of 50% only is allowed);</li> <li>acquisition and of cars, etc.</li> </ul></div> </div> </div> </div> </div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Other taxes </div> <div class="accordion-item__content"> <div class="sub-accordion"> <div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Summary </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Estonia does not impose any gift, inheritance, or estate taxes. Various transactions may be subject to payment of state fees (stamp duties).</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Stamp duty </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Certain transactions are subject to stamp fees (state fees) in Estonia, e.g., transferring a real estate, entries into business registry, court proceedings, etc.</span></p> <h3>Latvia</h3> <p><span>Certain transactions are subject to stamp fees (state fees) in Latvia, e.g., transferring a real estate (1-3% from the real estate value, but not exceeding EUR 50 000), entries into business registry, court proceedings, etc.</span></p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Property, land, real estate taxes </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <h4>Land tax</h4> <p><span>Land tax is based on the assessed value of land. The tax is imposed on all land, except for land where economic activities are prohibited, on land in use by diplomatic missions and international organizations, cemeteries, land underlying churches and land in public use. Land tax shall be paid by the owner or by the user of land.</span></p> <p><span>The tax rate, established by the local government council, is 0.1-2.5 % of the assessed value of land annually. Land tax is paid into the local government treasuries. Tax is paid twice a year on March 31<sup>st</sup> and October 1<sup>st</sup>.</span></p> <h4><span>Estate tax/inheritance tax</span></h4> <p><span>Estonia does not impose any gift, inheritance, or estate taxes.</span></p> <h3>Latvia</h3> <h4>Real estate tax</h4> <p>The tax object is land, buildings or parts thereof, engineering buildings used in economic activity.</p> <p>Real estate tax base in general is the cadastral value of real estate (land, buildings, engineering structures). For agricultural land (until 2025) – the special value determined by the State Land Service especially for the purposes of tax calculation.</p> <p><span>Local municipalities have been delegated the right to set the real estate tax rate from 0.2% to 3.0% of the cadastral value of real estate.</span></p> <p><span>The tax rate set by local municipalities can exceed the limit of 1.5% only if the real estate is not managed in accordance with the procedure established in the regulatory acts.</span></p> <p><span>Real estate tax is payable quarterly - no later than on March 31<sup>st</sup>, on May 15<sup>th</sup>, on August 15<sup>th</sup>, on November 15<sup>th</sup>.</span></p> <h3>Lithuania</h3> <h4>Immovable property taxes</h4> <p>Tax payers are legal entities and individuals.</p> <p>Immovable property tax rates vary from 0.5% to 3% and are established by each municipality separately.</p> <p>Individuals are not paying any immovable property tax, if the taxable value of the immovable property is not exceeding 150 000 Eur;</p> <p>Other tax rates are the following:</p> <ul> <li>tax rate of 0.5% is applied to immovable property, which taxable value is not exceeding 300 000 Eur (but is higher than 150 000 Eur);</li> <li>rate of 1% rate is applicable to property which taxable value is more than 300 000 Eur, but is not exceeding 500 000 Eur;</li> <li>rate of 2% is applicable to property which taxable value is exceeding 500 000 Eur;</li> </ul> <p>Individuals, raising three or more children under the age of 18 or disabled children are taxed at different rates:</p> <ul> <li>owning property which taxable value is not exceeding 200 000 Eur, no tax is applied;</li> <li>tax rate of 0.5% is applied to immovable property, which taxable value is not exceeding  390 000 Eur (but is higher than 200 000 Eur);</li> <li>rate of 1% rate is applicable to property which taxable value is more than 390 000 Eur, but is not exceeding 650 000 Eur;</li> <li>rate of 2% is applicable to property which taxable value is exceeding 650 000 Eur.</li> </ul> <h4>Land tax</h4> <p>Private land (except forest and agricultural land) in the Republic of Lithuania owned by natural and legal persons are subject to tax.</p> <p>Tax rates vary from 0.01% to 4% of taxable value of the land and are established by each municipality separately.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Inheritance tax </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>Subject to tax is the following property: </p> <ul> <li>Inherited property of a resident of Lithuania (any item of immovable and movable property, securities and money);</li> <li>inherited property of a non-resident, in case of movable property subject to legal registration and immovable property located in the Republic of Lithuania.</li> </ul> <p>The tax is calculated on the taxable value of the inherited property (70 percent of the total value of the inherited property) at the following rates:</p> <ul> <li>if the taxable value of the inherited property does not exceed EUR 150 000, then it is taxed at a rate of 5%;</li> <li>if the taxable value of the inherited property exceeds EUR 150 000, then it is taxed at a rate of 10%. </li> </ul> <p>The property is not subject to tax, if:</p> <ul> <li>property inherited by a spouse upon the death of the other spouse;</li> <li>property inherited by children (adopted children), parents (adoptive parents), guardians (custodians), foster children, grandparents, grandchildren, brothers or sisters;</li> <li>inherited property with taxable value thereof not exceeding EUR 3,000. </li> </ul> <p>An individual who has inherited property in the Republic of Lithuania must pay the tax prior to the issuance of the inheritance certificate, except for cases where the tax payment has been deferred or exempted by a decision of the municipal council. There is no obligation to declare inherited property</p> <p>A resident of Lithuania who inherited property in foreign states during the calendar year must either himself/herself or through a person authorized by him/her submit to the local tax authority a tax return and pay the tax by 1 March of the calendar year following the calendar year during which the property was inherited.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Social security contributions and solidarity tax </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Latvia</h3> <p>The object of the employer's and employee's mandatory contributions is all income calculated on paid employment, from which personal income tax must be deducted, without deducting the non-taxable minimum, tax relief and eligible expenses for which the taxpayer is entitled to reduce taxable income.</p> <p>Social tax rates are as follows:</p> <ul> <li>Employee’s liability is 10.50%</li> <li>Employer’s liability is 23.59%</li> </ul> <p>Solidarity tax is a compulsory state social insurance contribution made from income that exceeds the maximum amount of the object of compulsory contributions, i.e., from an amount exceeding EUR 78 100 per year. The solidarity tax applies to socially insured persons - employees, self-employed, whose income in a calendar year exceeds the maximum amount of mandatory state social insurance contributions.</p> <p>Solidarity tax rate is 25%.</p> <h3>Lithuania</h3> <p>Employers on behalf of employees must withhold 19,5% of the employee’s gross salary for SSC. Employer’s share starts and constitutes 1,45% (with certain exceptions ) of the employee’s gross salary.</p> <p>SSC must be paid (<em>tariffs of SSC slightly differ in each case</em>) by other individual groups as well, such as individuals performing independent individual activities, members of the management boards, owners of unlimited civil liability entities, sportsmen, performers and others.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Capital gains tax </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Estonia</h3> <p><span>Capital gains are included in the calculation for taxable income and taxed at the standard income tax rate of 20%.</span></p> <p><span>Taxable capital gain is generally computed as gross selling price less acquisition costs. Gains from the sale of a summer cottage or garden house are exempt if owned for more than 2 years.</span></p> <h3>Latvia</h3> <p>Capital gains are determined by deducting from the disposal price of the capital asset the purchase value and the value of the investment in the capital asset during the holding of the capital asset (Capital gains = Disposal price – purchase value – investment value).</p> <p>PIT rate on income from capital gains is 20%.</p> <h4>Capital assets are:</h4> <ul> <li>Real Estate</li> <li>Shares, stocks, shares, partnerships and other financial instruments</li> <li>Investment fund certificates and other transferable securities certifying participation in investment funds or similar collective investment undertakings</li> <li>Debt instruments (bills, certificates of deposit, short-term debt instruments issued by commercial companies) and other money instruments traded on money markets</li> <li>Company within the meaning of the Commercial Law</li> <li>Intellectual property objects</li> <li>Investment gold and other precious metals, objects on a currency exchange or a commodity exchange, and</li> <li>Virtual currency</li> </ul> <h4>Capital gains tax return:</h4> <ul> <li>If a person's total income in a quarter exceeds EUR 1 000, a declaration of income from capital shall be submitted to the Tax Authority once a quarter by the 15th day of the month following the taxation period. The amount of the assessed tax shall be paid by the 23rd day of the same month</li> <li>If the person's total income for the quarter does not exceed EUR 1 000, the return must be submitted by 15 January of the following year and the calculated amount of tax paid by 23 January.</li> </ul></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Company car tax </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Latvia</h3> <p>The purpose of the Company car tax is to apply a tax on a vehicle owned or held by a merchant, a branch of a foreign merchant or a farm, which is used not only for performing economic activities, but also for personal needs.</p> <p>The object of the Company car tax is owned or held by a merchant, or a branch of a foreign merchant, or a farm, or is used on the basis of an employment contract, or is lent by a person who is not a merchant, a branch of a foreign merchant, or a farm:</p> <ul> <li>vehicle, which according to its design and internal equipment is intended for the transportation of passengers and their luggage, in which the number of seats, excluding the driver's seat, does not exceed eight seats, which is registered as a light, light passenger or light utility vehicle;</li> <li>a truck with a gross weight of up to 3,000 kilograms, which is registered as a cargo van and has more than three seats (including the driver's seat).</li> </ul> <p>Tax rates depend on the maximum power of the vehicle's engine in kilowatts (Kw).</p> <p>Company car tax can be paid on monthly or yearly basis.</p></div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Tax on environmental pollution </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper"><h3>Lithuania</h3> <p>Legal persons and individuals must pay taxes for environmental pollution (i.e. taxes related to pollution from stationary pollution sources; taxes related pollution from mobile pollution sources; the manufacturer and/or importer must pay taxes related to pollution with product and/or packaging waste; the landfill operator pays taxes related to pollution with waste disposed of in the landfill).</p></div> </div> </div> </div> </div> </div> </div> </div> </div><div class="accordionitemblock " data-tracking-block="accordionitemblock"> <div class="accordion-item"> <div class="accordion-item__title accordion-item__trigger" role="button" tabindex="0"> Contact our specialists </div> <div class="accordion-item__content"> <div class="accordion-item__text"> <div class="tinymce-wrapper">  <div class="related-experts-block "> <div class="content 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