{"id":304,"date":"2024-06-18T10:34:35","date_gmt":"2024-06-18T07:34:35","guid":{"rendered":"https:\/\/okservices.ee\/?p=304"},"modified":"2024-10-22T14:04:46","modified_gmt":"2024-10-22T11:04:46","slug":"dividendiaktsiad-kuidas-saasta-maksude-pealt","status":"publish","type":"post","link":"https:\/\/okservices.ee\/en\/dividendiaktsiad-kuidas-saasta-maksude-pealt\/","title":{"rendered":"Dividendiaktsiad. Kuidas s\u00e4\u00e4sta maksude pealt?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"304\" class=\"elementor elementor-304\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7db4507a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7db4507a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-446f9172\" data-id=\"446f9172\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2faeaa03 elementor-widget elementor-widget-spacer\" data-id=\"2faeaa03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-71d3dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71d3dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19a44f04\" data-id=\"19a44f04\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28104d4b elementor-widget elementor-widget-spacer\" data-id=\"28104d4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f7a4443 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"3f7a4443\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividendiaktsiad. Kuidas s\u00e4\u00e4sta maksude pealt?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-71d1adee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71d1adee\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-52314e95\" data-id=\"52314e95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ef0a0f1 elementor-widget elementor-widget-text-editor\" data-id=\"6ef0a0f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p dir=\"auto\">\u00a0<\/p><p id=\"viewer-0rnfa111044\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">Kui Eesti ettev\u00f5te investeerib dividendiaktsiatesse*, siis m\u00f5nedel juhtudel saab nende aktsiatelt saadud dividendide laekunud summat maksta Eesti ettev\u00f5tte omanikule v\u00e4lja ilma t\u00e4iendavaid makse maksmata.<\/span><\/p><\/div><div data-hook=\"rcv-block3\">\u00a0<\/div><div data-breakout=\"normal\"><p id=\"viewer-x8ssw93698\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">See on v\u00f5imalik t\u00e4nu topeltmaksustamise v\u00e4ltimise lepingutele (lepinguid leiab <a class=\"JFeVX Lvqid\" href=\"https:\/\/www.fin.ee\/riigi-rahandus-ja-maksud\/maksu-ja-tollipoliitika\/topeltmaksustamise-valtimise-lepingud\" target=\"_blank\" rel=\"noopener noreferrer\" data-hook=\"WebLink\"><u>here<\/u><\/a>) Eesti ja teiste riikide vahel, samuti seoses tulumaksuseaduses s\u00e4testatud reeglitega.<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-417d3c27\" data-id=\"417d3c27\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b8c5f98 elementor-widget elementor-widget-image\" data-id=\"3b8c5f98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"486\" height=\"365\" src=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/dividend-.jpg\" class=\"attachment-large size-large wp-image-424\" alt=\"\" srcset=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/dividend-.jpg 486w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/dividend--300x225.jpg 300w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-28fd8c62 elementor-widget elementor-widget-text-editor\" data-id=\"28fd8c62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p id=\"viewer-uyxxa28114\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">Vaatleme t\u00e4psemalt:<\/span><\/p><\/div><div data-hook=\"rcv-block7\">\u00a0<\/div><div data-breakout=\"normal\"><p id=\"viewer-cb0b830758\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\"><a class=\"JFeVX Lvqid\" href=\"https:\/\/www.riigiteataja.ee\/akt\/121112023005?leiaKehtiv\" target=\"_blank\" rel=\"noopener noreferrer\" data-hook=\"WebLink\"><u>Tulumaksuseaduse<\/u><\/a>, \u00a7 50 kohaselt, ei ole saadud dividendid tulumaksuga maksustatavad, kui:<\/span><\/p><\/div><div data-hook=\"rcv-block9\">\u00a0<\/div><div data-breakout=\"normal\"><ul class=\"ANmgQ _5HuoZ\"><li class=\"I-VPx\" dir=\"auto\"><p id=\"viewer-h50ll30009\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"\"><span class=\"bFOZY\">firmale kuulub v\u00e4hemalt 10% Eesti v\u00f5i EL firma aktsiatest. <\/span><\/p><\/li><\/ul><\/div><div data-hook=\"rcv-block11\">\u00a0<\/div><div data-breakout=\"normal\"><p id=\"viewer-rduvy307357\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">\ud83d\udca1 <em>N\u00e4ide\u00a0<\/em>\ud83d\udca1\u00a0Kui Kati on Eesti ettev\u00f5tte Investor O\u00dc\u00a0ainuosanik ja Investor O\u00dc omandab osaluse teise Eesti firma ABC O\u00dc ja nt L\u00e4ti firma DEF SIA (v\u00e4hemalt 10%) ulatuses, siis \u00fcks hetk, kui ABC O\u00dc ja DEF SIA Investor O\u00dc-le dividende maksavad, saab Kati endale dividende (sama summa ulatuses) v\u00e4lja maksta maksuvabalt.<\/span><\/p><\/div><div data-hook=\"rcv-block12\">\u00a0<\/div><div data-breakout=\"normal\"><ul class=\"ANmgQ _5HuoZ\"><li class=\"I-VPx\" dir=\"auto\"><p id=\"viewer-ehag6131487\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"\"><span class=\"bFOZY\">Saadud dividendid tuleks deklareerida TSD lisal 7, osal II:<\/span><\/p><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dea9c4d elementor-widget elementor-widget-image\" data-id=\"dea9c4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-dea9c4d{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d44aa1 elementor-widget elementor-widget-image\" data-id=\"0d44aa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-0d44aa1{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c398fa elementor-widget elementor-widget-text-editor\" data-id=\"8c398fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ANmgQ _5HuoZ\"><li class=\"I-VPx\" dir=\"auto\"><p id=\"viewer-6ti0q148858\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"\"><span class=\"bFOZY\">Kui Kati otsustab endale dividende koheselt mitte maksta, vaid teeb seda hiljem v\u00f5i osade kaupa, siis TSD lisal 7 osa II allpool on n\u00e4ha kasutamata maksuvaba summa koondtabelit:<\/span><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b30687d elementor-widget elementor-widget-image\" data-id=\"b30687d\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-b30687d{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e4fb50 elementor-widget elementor-widget-image\" data-id=\"7e4fb50\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-7e4fb50{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c349a5 elementor-widget elementor-widget-text-editor\" data-id=\"9c349a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p id=\"viewer-ldbe91872798\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">Kui Eesti ettev\u00f5ttele kuulub <strong>v\u00e4hemalt 10% v\u00e4lismaise ettev\u00f5tte aktsiatest (v\u00e4ljaspool EL-i)<\/strong>, siis sellisel juhul k\u00e4ivad asjad natuke teismoodi. Seda liiki dividende deklareeritakse TSD lisal 7, osal lb, koodil 703.1. Antud juhul ei ole maksusoodustus alati v\u00f5imalik.<\/span><\/p><\/div><div data-hook=\"rcv-block20\">\u00a0<\/div><div data-breakout=\"normal\"><p id=\"viewer-w8h3d193463\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">Kui <strong>osalus on alla 10%<\/strong>, siis kohalikele investeeringutele maksusoodustus ei kehti, mist\u00f5ttu tihti soovitatakse Eesti aktsiatesse investeerida l\u00e4bi eraisiku investeerimiskonto. Kui aga olete ettev\u00f5tja ja saate kogu oma isikliku tulu enda ettev\u00f5ttest palgana v\u00e4lja, siis vaidleksin sellele arvamusele vastu. Kui teie palk on \u00fcle keskmise, siis on palgamaksud ca 70% (netosummast). Aktsiadividendidelt topelt tulumaksu maksmine on odavam kui endale palka maksta ja netosummalt investeerida (eeldusel, et jutt k\u00e4ib m\u00e4rkimisv\u00e4\u00e4rsetest summadest, mis katavad LEI* koodi maksumuse \u00e4ra).<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cf2a1a elementor-widget elementor-widget-image\" data-id=\"1cf2a1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"438\" height=\"293\" src=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/pilt4-1-2.jpg\" class=\"attachment-large size-large wp-image-428\" alt=\"\" srcset=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/pilt4-1-2.jpg 438w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/pilt4-1-2-300x201.jpg 300w\" sizes=\"(max-width: 438px) 100vw, 438px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a31331b elementor-widget elementor-widget-text-editor\" data-id=\"a31331b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p id=\"viewer-t7inq384294\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">Kui investeerite oma ettev\u00f5tte kaudu <strong>v\u00e4lismaiste <\/strong>ettev\u00f5tete <strong>aktsiatesse<\/strong> ja <strong>osalus<\/strong> j\u00e4\u00e4b <strong>alla 10%,<\/strong> siis <a class=\"JFeVX Lvqid\" href=\"https:\/\/www.riigiteataja.ee\/akt\/121112023005?leiaKehtiv\" target=\"_blank\" rel=\"noopener noreferrer\" data-hook=\"WebLink\"><u>Tulumaksuseaduse<\/u><\/a>, <strong>\u00a7 54, <\/strong>l\u00f5ige 5 kohaselt, v\u00f5ib tasumisele kuuluvast tulumaksust maha arvata v\u00e4lismaal dividenditulult tasutud v\u00f5i kinnipeetud tulumaksu. Maha v\u00f5ib arvata ainult selle osa v\u00e4lisriigi tulumaksust, mille tasumine oli seaduse v\u00f5i <a class=\"JFeVX Lvqid\" href=\"https:\/\/www.fin.ee\/riigi-rahandus-ja-maksud\/maksu-ja-tollipoliitika\/topeltmaksustamise-valtimise-lepingud\" target=\"_blank\" rel=\"noopener noreferrer\" data-hook=\"WebLink\"><u>v\u00e4lislepingu<\/u><\/a> alusel kohustuslik.<\/span><\/p><\/div><div data-hook=\"rcv-block26\">\u00a0<\/div><div data-breakout=\"normal\"><p id=\"viewer-38a5a449076\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">\ud83d\udca1 <em>N\u00e4ide <\/em>\ud83d\udca1\u00a0Kui Kati omandas oma Eesti ettev\u00f5tte <em>Investor O\u00dc<\/em> kaudu USA ettev\u00f5tte <em>Apple Inc<\/em> aktsiaid, nt IB v\u00f5i LHV panga kaudu, siis Apple\u2019i dividendi v\u00e4ljamaksmise puhul v\u00f5tab pank v\u00f5i maakler USA tulumaksu (<em>withholding tax<\/em>) maha ja seda 15% ulatuses. N\u00e4iteks kui dividendid olid summas 100 eurot (bruto), siis laekus Kati firma kontole 100-15 = 85 ja 15 EUR ulatuses saab <em>Investor O\u00dc<\/em> tulumaksu &#8220;krediiti&#8221;. Kuna USA m\u00e4\u00e4r on Eesti omast v\u00e4iksem, siis saab Kati endale <em>Investor O\u00dc-st 75.- dividende maksuvabalt maksta (75 pealt on tulumaks 15.-).<\/em><\/span><\/p><\/div><div data-hook=\"rcv-block28\">\u00a0<\/div><div data-breakout=\"normal\"><div id=\"viewer-lqmyj536409\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\">Seda saab teha tingimusel, et saadud dividendid on TSD lisa 7 osal lb \u00e4ra deklareeritud:<\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02278de elementor-widget elementor-widget-image\" data-id=\"02278de\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-02278de{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-758a581 elementor-widget elementor-widget-image\" data-id=\"758a581\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-758a581{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6119d4d elementor-widget elementor-widget-text-editor\" data-id=\"6119d4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p id=\"viewer-yi97z1842256\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">NB! USA aktsiate dividendid makstakse \u00fcldjuhul dollarites. Deklaratsiooni esitatakse eurodes, summad saab Euroopa Keskpanga kursi abil (<a class=\"JFeVX Lvqid\" href=\"https:\/\/www.ecb.europa.eu\/stats\/policy_and_exchange_rates\/euro_reference_exchange_rates\/html\/index.en.html\" target=\"_blank\" rel=\"noopener noreferrer\" data-hook=\"WebLink\"><u>here<\/u><\/a><u>)<\/u> \u00fcmber arvutada (tuleks vaadata laekumise kuup\u00e4eva).<\/span><\/p><\/div><div data-breakout=\"normal\"><p id=\"viewer-oq6mb565622\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\"><em>Apple&#8217;i<\/em> 100 eurose dividendilaekumiste deklareerimise n\u00e4ide:<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc28fcf elementor-widget elementor-widget-image\" data-id=\"dc28fcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-dc28fcf{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf6603 elementor-widget elementor-widget-image\" data-id=\"2bf6603\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-2bf6603{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-154c588 elementor-widget elementor-widget-text-editor\" data-id=\"154c588\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p id=\"viewer-7f9aj1840426\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">Saadud dividende ja nende pealt tasutud makse saab vaadata LHV pangas &#8220;Maksuaruanne&#8221; alt, IB-s &#8211; Account Management Home rubriigis \u201cPerformance &amp; Reports\u201d ja sealt edasi \u201cStatements\u201d ning valides \u201cActivity\u201d.<\/span><\/p><\/div><div data-hook=\"rcv-block36\">Rootsi pangad (Swed, SEB) peavad USA dividendide puhul kinni 30% (lubatud 15% asemel), seega on USA ettev\u00f5tete aktsiaid m\u00f5istlikum osta kas LHV v\u00f5i IB (Interactive Brokers) kaudu v\u00f5i m\u00f5ne muu s\u00fcsteemi kaudu, mis v\u00f5imaldab esitada vormi W8-BEN, et tulumaks tuleks v\u00e4iksemas summas.<\/div><div data-hook=\"rcv-block38\">\u00a0<\/div><div data-breakout=\"normal\"><div id=\"viewer-ffh181767842\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\">Kui te ei olnud maksusoodustuste v\u00f5imalustest teadlik, ei tasu muretseda, TSD deklaratsioone saab parandada. Kui on m\u00f6\u00f6das rohkem kui kolm aastat, siis parandamise nupp ei ole paraku enam n\u00e4htav, aga EMTA-ga saab alati \u00fchendust v\u00f5tta ja nad saavad paranduse v\u00f5imaluse tagasi anda.<\/div><\/div><div dir=\"auto\">\u00a0<\/div><div dir=\"auto\">Kui aga leiate, et deklaratsioonide t\u00e4itmine ja arvutuste tegemine on liiga suur koormus, siis v\u00f5tke meiega \u00fchendust \ud83d\ude09<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33b61b7 elementor-widget elementor-widget-text-editor\" data-id=\"33b61b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div data-breakout=\"normal\"><p id=\"viewer-nxi3n334060\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\">*Terminid:<\/span><\/p><\/div><ul><li data-hook=\"rcv-block50\"><strong><em>Dividends<\/em><\/strong><em> on osa kasumist, mida ettev\u00f5te jagab oma aktsion\u00e4ride vahel.<\/em><\/li><li data-hook=\"rcv-block51\"><strong><em>Aktsiad<\/em><\/strong><em> on v\u00e4\u00e4rtpaberid, mis annavad omanikule \u00f5iguse ettev\u00f5tte varale.<\/em><\/li><li data-hook=\"rcv-block53\"><em>J\u00e4rjepidevalt dividende maksvaid aktsiaid nimetatakse <\/em><strong><em>dividendiaktsiateks<\/em><\/strong><em>.<\/em><\/li><li data-hook=\"rcv-block55\"><strong><em>LEI-kood <\/em><\/strong><em>on juriidilise isiku identifitseerimiskood, mis v\u00f5imaldab selgelt ja \u00fcheselt tuvastada finantstehingutes osalevaid juriidilisi isikuid.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-359600a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"359600a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-28992b33\" data-id=\"28992b33\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5128a970 elementor-widget elementor-widget-spacer\" data-id=\"5128a970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00a0 Kui Eesti ettev\u00f5te investeerib dividendiaktsiatesse*, siis m\u00f5nedel juhtudel saab nende aktsiatelt saadud dividendide laekunud summat maksta Eesti ettev\u00f5tte omanikule v\u00e4lja ilma t\u00e4iendavaid makse maksmata. \u00a0 See on v\u00f5imalik t\u00e4nu topeltmaksustamise v\u00e4ltimise lepingutele (lepinguid leiab siit) Eesti ja teiste riikide vahel, samuti seoses tulumaksuseaduses s\u00e4testatud reeglitega. Vaatleme t\u00e4psemalt: \u00a0 Tulumaksuseaduse, \u00a7 50 kohaselt, ei ole [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":424,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[29,31],"class_list":["post-304","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maksud","tag-est","tag-rus"],"_links":{"self":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/posts\/304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/comments?post=304"}],"version-history":[{"count":0,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/posts\/304\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/media\/424"}],"wp:attachment":[{"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/media?parent=304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/categories?post=304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/okservices.ee\/en\/wp-json\/wp\/v2\/tags?post=304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}