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Kas võite öelda, kas tähtajaline piirang enne 2000. aastat teenitud …

Published on: Published in: Veebipäringud

Kas võite öelda, kas tähtajaline piirang enne 2000. aastat teenitud kasumi maksuvabaks väljavõtmiseks kehtib ikka ainult jaotamata kasumi kohta, teised omakapitali sissemaksed (nt ülekurss või reservid, rääkimata aktsia- (osa-)kapitalist) on maksuvabalt välja võetavad ka hilisemalt kui 31.12.2014?

Vallaste ja Partnerid Blog

Vastus:

Alates 1. jaanuarist 2015 on kehtetud TuMS sätted enne 2000. aastat teenitud kasumi arvelt makstavate dividendide maksustamise kohta, st seni kehtinud üleminekusätetest tulenevaid maksusoodustusi sai kasutada kuni 2014. aasta lõpuni.

Omakapitali sissemaksete väljamaksmine on maksuvaba sõltumata sellest, millal või kelle poolt sissemaksed on tehtud ja millisel omakapitali real äriühing neid on kajastanud. Maksustatakse see osa väljamaksest, mis ületab omakapitali tehtud sissemaksete summat. Jaotamata kasum ei ole omakapitali sissemakse. Tuleb märkida, et sissemakseid reeglina reservidena ei kajastata, reservid tekitatakse äriühingu kasumi arvelt.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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