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Kas saaks palun Teie hinnangut, et kas on Eesti seaduste kohaselt õiguspärane tegevus…

Published on: Published in: Veebipäringud

Kas saaks palun Teie hinnangut, et kas on Eesti seaduste kohaselt õiguspärane tegevus, kui

  • tütarfirma annab emafirmale või sõsarfirmale laenu?
  • kui tütarfirma ostab emafirmalt tagasi oma aktsiaid ja seda kõrgema hinnaga (nominaalist, turuhinnast)?

Millised kanded tekiksid taolise tehinguga tütarfirma ja emafirma raamatupidamistes?

Vallaste ja Partnerid Blog

Vastus:

Tütarfirma võib emafirmale laenu anda suvalistel tingimustel, kui sellega ei kahjustata äriühingu majanduslikku seisundit ja võlausaldajate huve (ÄS § 159 lg 2, § 281 lg 2.1). Äriühingu majanduslikku seisundit ja võlausaldajate huve kahjustav tehing on tühine (TsÜS § 87). Sama kehtib ka oma aktsiate tagasiostul, sõltumata hinnast. Nimetatud tehingud võivad kaasa tuua tulumaksukohustuse vastavalt TuMS § 50 lg 2, samuti §502 alusel. Oma aktsiate tagasiostu kajastamist reguleerib RTJ 3 (sh p 63 ja 64).

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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