{"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\/ru\/dividendiaktsiad-kuidas-saasta-maksude-pealt\/","title":{"rendered":"\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043d\u044b\u0435 \u0430\u043a\u0446\u0438\u0438. \u041a\u0430\u043a \u0441\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0442\u044c \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u0430\u0445?"},"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\">\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043d\u044b\u0435 \u0430\u043a\u0446\u0438\u0438. \u041a\u0430\u043a \u0441\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0442\u044c \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u0430\u0445?<\/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\">\u0415\u0441\u043b\u0438 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u0443\u0435\u0442 \u0432 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043d\u044b\u0435 \u0430\u043a\u0446\u0438\u0438*, \u0442\u043e \u0432 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u044f\u0445 \u0441\u0443\u043c\u043c\u0443, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u0443\u044e \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u0430\u043c\u0438 \u0441 \u044d\u0442\u0438\u0445 \u0430\u043a\u0446\u0438\u0439, \u043c\u043e\u0436\u043d\u043e \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0443 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0431\u0435\u0437 \u0443\u043f\u043b\u0430\u0442\u044b \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/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\">\u042d\u0442\u043e \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u043d\u0430\u043b\u0438\u0447\u0438\u0435\u043c \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u043e \u0432\u043e \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f (\u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u043c\u043e\u0436\u043d\u043e \u043d\u0430\u0439\u0442\u0438 <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>\u0437\u0434\u0435\u0441\u044c<\/u><\/a>) \u043c\u0435\u0436\u0434\u0443 \u042d\u0441\u0442\u043e\u043d\u0438\u0435\u0439 \u0438 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u0441\u0442\u0440\u0430\u043d\u0430\u043c\u0438,  \u0430 \u0442\u0430\u043a\u0436\u0435 \u0432 \u0441\u0432\u044f\u0437\u0438 \u0441 \u043f\u0440\u0430\u0432\u0438\u043b\u0430\u043c\u0438, \u0438\u0437\u043b\u043e\u0436\u0435\u043d\u043d\u044b\u043c\u0438 \u0432 \u0437\u0430\u043a\u043e\u043d\u0435 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435.<\/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\">\u0414\u0430\u0432\u0430\u0439\u0442\u0435 \u0440\u0430\u0437\u0431\u0435\u0440\u0435\u043c \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u0435\u0435:<\/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>\u0437\u0430\u043a\u043e\u043d\u0443 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435<\/u><\/a>\u00a7 50, \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u043d\u0435 \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u043c, \u0435\u0441\u043b\u0438:<\/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\">\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043f\u0440\u0438\u043d\u0430\u0434\u043b\u0435\u0436\u0438\u0442, \u043a\u0430\u043a \u043c\u0438\u043d\u0438\u043c\u0443\u043c, 10% \u0430\u043a\u0446\u0438\u0439. \u042d\u0442\u043e \u043f\u0440\u0430\u0432\u0438\u043b\u043e \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u0435\u0442 \u043a\u0430\u043a \u043d\u0430 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0438\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438, \u0442\u0430\u043a \u0438 \u043d\u0430 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u0432\u043d\u0443\u0442\u0440\u0438 \u0415\u0421. <\/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>\u041f\u0440\u0438\u043c\u0435\u0440\u00a0<\/em>\ud83d\udca1\u0415\u0441\u043b\u0438 \u0412\u0430\u0441\u044f, \u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0432\u043b\u0430\u0434\u0435\u043b\u0435\u0446 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 Investor O\u00dc, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u043b\u0430 \u0443\u0447\u0430\u0441\u0442\u0438\u0435 \u0432 \u0434\u0440\u0443\u0433\u043e\u0439 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 \u0444\u0438\u0440\u043c\u0435 ABC O\u00dc \u0438 \u043b\u0430\u0442\u044b\u0448\u0441\u043a\u043e\u0439 DEF SIA (\u0438 \u0442\u0430\u043c, \u0438 \u0442\u0430\u043c \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 \u043d\u0435 \u043c\u0435\u043d\u0435\u0435 10%), \u0442\u043e \u043f\u0440\u0438 \u0432\u044b\u043f\u043b\u0430\u0442\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u043d\u0430 \u0441\u0447\u0435\u0442 Investor O\u00dc \u043e\u0442 ABC O\u00dc \u0438 DCF SIA, \u043c\u043e\u0436\u043d\u043e \u0431\u0443\u0434\u0435\u0442 \u0412\u0430\u0441\u0435 \u0432\u044b\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0432 \u044d\u0442\u043e\u0439 \u0436\u0435 \u0441\u0443\u043c\u043c\u0435 \u0431\u0435\u0437 \u0443\u043f\u043b\u0430\u0442\u044b \u0434\u043e\u043f \u043d\u0430\u043b\u043e\u0433\u043e\u0432.<\/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\">\u041f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u043d\u0443\u0436\u043d\u043e \u0437\u0430\u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0432 TSD \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0438 7, \u0447\u0430\u0441\u0442\u0438 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\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"347\" src=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-1024x444.png\" class=\"attachment-large size-large wp-image-735\" alt=\"\" srcset=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-1024x444.png 1024w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-600x260.png 600w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-300x130.png 300w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-768x333.png 768w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-1536x666.png 1536w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-2048x888.png 2048w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax1-4-18x8.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-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\">\u0415\u0441\u043b\u0438 \u0412\u0430\u0441\u044f \u0440\u0435\u0448\u0438\u0442 \u043d\u0435 \u0441\u0440\u0430\u0437\u0443 \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u0441\u0435\u0431\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b, \u0430 \u0441\u0434\u0435\u043b\u0430\u0435\u0442 \u044d\u0442\u043e \u043f\u043e\u0437\u0436\u0435 \u0438\u043b\u0438 \u0447\u0430\u0441\u0442\u044f\u043c\u0438, \u0442\u043e \u0441\u043d\u0438\u0437\u0443 TSD \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u044f 7, \u0447\u0430\u0441\u0442\u0438 II \u0431\u0443\u0434\u0435\u0442 \u0432\u0438\u0434\u043d\u043e \u0441\u0432\u043e\u0434\u043d\u0443\u044e \u0442\u0430\u0431\u043b\u0438\u0446\u0443 \u043f\u043e \u043d\u0435\u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u043d\u0435\u043e\u0431\u043b\u0430\u0433\u0430\u0435\u043c\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u043c \u0441\u0443\u043c\u043c\u0435:<\/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\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"907\" src=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax2-903x1024.webp\" class=\"attachment-large size-large wp-image-736\" alt=\"\" srcset=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax2-903x1024.webp 903w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax2-600x680.webp 600w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax2-265x300.webp 265w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax2-768x871.webp 768w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax2-11x12.webp 11w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax2.webp 1268w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-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\">\u0415\u0441\u043b\u0438 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u043f\u0440\u0438\u043d\u0430\u0434\u043b\u0435\u0436\u0438\u0442 \u043a\u0430\u043a <strong>\u043c\u0438\u043d\u0438\u043c\u0443\u043c, 10% \u0430\u043a\u0446\u0438\u0439 \u0437\u0430\u0440\u0443\u0431\u0435\u0436\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f (\u0432\u043d\u0435 \u0415\u0421),<\/strong>, \u0442\u043e \u0432 \u044d\u0442\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u0435\u0441\u0442\u044c \u043d\u044e\u0430\u043d\u0441\u044b. \u0414\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u0443\u044e\u0442\u0441\u044f \u0442\u0430\u043a\u043e\u0433\u043e \u0440\u043e\u0434\u0430 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0432 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 TSD \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0438 7 \u0447\u0430\u0441\u0442\u0438 lb, \u043f\u043e\u0434 \u043a\u043e\u0434\u043e\u043c 703.1. \u0412 \u044d\u0442\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u043d\u0435 \u0432\u0441\u0435\u0433\u0434\u0430 \u0435\u0441\u0442\u044c \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0434\u043b\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442.<\/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\">\u0415\u0441\u043b\u0438 <strong>\u0434\u043e\u043b\u044f \u043c\u0435\u043d\u044c\u0448\u0435 10%,<\/strong>\u0442\u043e \u043d\u0430 \u043c\u0435\u0441\u0442\u043d\u044b\u0435 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043b\u044c\u0433\u043e\u0442\u0430 \u043d\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u044f\u0435\u0442\u0441\u044f, \u043f\u043e\u044d\u0442\u043e\u043c\u0443 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0432 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u0443\u044e \u0431\u0438\u0440\u0436\u0443 \u0441\u043e\u0432\u0435\u0442\u0443\u044e\u0442 \u0447\u0435\u0440\u0435\u0437 \u0447\u0430\u0441\u0442\u043d\u044b\u0439 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0441\u0447\u0435\u0442. \u041e\u0434\u043d\u0430\u043a\u043e, \u0435\u0441\u043b\u0438 \u0432\u044b \u044f\u0432\u043b\u044f\u0435\u0442\u0435\u0441\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u043c \u0438 \u0432\u0435\u0441\u044c \u0432\u0430\u0448 \u043b\u0438\u0447\u043d\u044b\u0439 \u0434\u043e\u0445\u043e\u0434 \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442\u0435 \u043e\u0442 \u0441\u0432\u043e\u0435\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0432 \u0432\u0438\u0434\u0435 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u044b, \u0442\u043e \u044f \u0431\u044b \u0441 \u044d\u0442\u0438\u043c \u043c\u043d\u0435\u043d\u0438\u0435\u043c \u043f\u043e\u0441\u043f\u043e\u0440\u0438\u043b\u0430. \u0415\u0441\u043b\u0438 \u0432\u0430\u0448\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0430 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432\u044b\u0448\u0435 \u0441\u0440\u0435\u0434\u043d\u0435\u0439, \u0442\u043e \u043d\u0430\u043b\u043e\u0433\u0438 \u043d\u0430 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u043f\u043e\u0440\u044f\u0434\u043a\u0430 70% (\u043e\u0442 \u043d\u0435\u0442\u0442\u043e \u0441\u0443\u043c\u043c\u044b). \u041e\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u0441 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u0430\u043a\u0446\u0438\u0439 \u0432 \u0434\u0432\u043e\u0439\u043d\u043e\u043c \u0440\u0430\u0437\u043c\u0435\u0440\u0435 \u0432\u044b\u0439\u0434\u0435\u0442 \u0434\u0435\u0448\u0435\u0432\u043b\u0435, \u0447\u0435\u043c \u0432\u044b\u043f\u043b\u0430\u0442\u0438\u0442\u044c \u0441\u0435\u0431\u0435 \u0437\u0430\u0440\u043f\u043b\u0430\u0442\u0443 \u0438 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0441 \u0447\u0438\u0441\u0442\u043e\u0439 \u0441\u0443\u043c\u043c\u044b (\u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0435\u0441\u043b\u0438 \u043c\u044b \u0433\u043e\u0432\u043e\u0440\u0438\u043c \u043e \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0441\u0443\u043c\u043c\u0430\u0445, \u0441\u043f\u043e\u0441\u043e\u0431\u043d\u044b\u0445 \"\u043e\u0442\u0431\u0438\u0442\u044c\" \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c LEI* \u043a\u043e\u0434\u0430).<\/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 loading=\"lazy\" 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\">\u0415\u0441\u043b\u0438 \u0432\u044b <strong>\u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0440\u0443\u0435\u0442\u0435 <\/strong>\u0447\u0435\u0440\u0435\u0437 \u0441\u0432\u043e\u044e \u0444\u0438\u0440\u043c\u0443 \u0432 <strong>\u0430\u043a\u0446\u0438\u0438 \u0437\u0430\u0440\u0443\u0431\u0435\u0436\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439<\/strong> \u0438 <strong>\u0434\u043e\u043b\u044f<\/strong> \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 <strong>\u043c\u0435\u043d\u0435\u0435 10%,<\/strong> \u0442\u043e \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e <a class=\"JFeVX Lvqid\" href=\"https:\/\/www.riigiteataja.ee\/akt\/121112023005?leiaKehtiv\" target=\"_blank\" rel=\"noopener noreferrer\" data-hook=\"WebLink\"><u>\u0437\u0430\u043a\u043e\u043d\u0443 \u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435<\/u><\/a>, <strong>\u00a7 54, <\/strong>\u0447\u0430\u0441\u0442\u0438 5, \u043a \u0432\u044b\u0447\u0435\u0442\u0443 \u043c\u043e\u0436\u043d\u043e \u043e\u0442\u043d\u0435\u0441\u0442\u0438 \u0442\u043e\u043b\u044c\u043a\u043e \u0442\u0443 \u0447\u0430\u0441\u0442\u044c \u0438\u043d\u043e\u0441\u0442\u0440\u0430\u043d\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430, \u0443\u043f\u043b\u0430\u0442\u0430 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0431\u044b\u043b\u0430 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0439 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0430\u043d\u0438\u0438 \u0437\u0430\u043a\u043e\u043d\u0430 \u0438\u043b\u0438 \u0437\u0430\u0440\u0443\u0431\u0435\u0436\u043d\u043e\u0433\u043e <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>\u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430<\/u><\/a> .<\/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>\u041f\u0440\u0438\u043c\u0435\u0440 <\/em>\u0415\u0441\u043b\u0438 \u0412\u0430\u0441\u044f \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u043b \u043d\u0430 \u0438\u043c\u044f \u0441\u0432\u043e\u0435\u0439 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u043c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 <em>.<\/em> \u0430\u043a\u0446\u0438\u0438 \u0430\u043c\u0435\u0440\u0438\u043a\u0430\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 <em>Apple Inc<\/em> \u0447\u0435\u0440\u0435\u0437 \u0431\u0440\u043e\u043a\u0435\u0440\u0430 IB \u0438\u043b\u0438 LHV pank, \u0442\u043e \u043f\u0440\u0438 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0438\u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u043e\u0442 Apple, \u0431\u0430\u043d\u043a \u0438\u043b\u0438 \u043c\u0430\u043a\u043b\u0435\u0440 \u0443\u0436\u0435 \u0441\u043d\u0438\u043c\u0430\u0435\u0442 \u043d\u0430\u043b\u043e\u0433 \u0421\u0428\u0410 (<em>withholding tax<\/em>) \u0432 \u0440\u0430\u0437\u043c\u0435\u0440\u0435 15%. \u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0435\u0441\u043b\u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u043b\u0438 100 \u0435\u0432\u0440\u043e \u0431\u0440\u0443\u0442\u0442\u043e, \u0442\u043e \u0412\u0430\u0441\u044f \u043f\u043e\u043b\u0443\u0447\u0438\u043b \u043d\u0430 \u0441\u0447\u0435\u0442 \u0441\u0432\u043e\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 100-15 = 85, \u0430 15 \u0435\u0432\u0440\u043e \u043e\u043d \u043f\u043e\u043b\u0443\u0447\u0438\u0442 \"\u0430\u0432\u0430\u043d\u0441\u043e\u043c\" \u043e\u0442 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 <em>.<\/em> \u0422\u0430\u043a\u0438\u043c \u043e\u0431\u0440\u0430\u0437\u043e\u043c, \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0438\u0437 \u044d\u0441\u0442\u043e\u043d\u0441\u043a\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043c\u043e\u0436\u043d\u043e \u0431\u0443\u0434\u0435\u0442 \u0432\u044b\u0432\u0435\u0441\u0442\u0438 \u0447\u0430\u0441\u0442\u0438\u0447\u043d\u043e \u0431\u0435\u0437 \u0443\u043f\u043b\u0430\u0442\u044b \u0434\u043e\u043f. \u043d\u0430\u043b\u043e\u0433\u043e\u0432. \u0422.\u043a. \u0432 \u042d\u0441\u0442\u043e\u043d\u0438\u0438 \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b \u043d\u0430\u043b\u043e\u0433 \u0432\u044b\u0448\u0435, \u0447\u0435\u043c \u0432 \u0421\u0428\u0410, \u0442\u043e \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0431\u0435\u0437 \u0434\u043e\u043f. \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u0441\u044f \u0432\u044b\u0432\u0435\u0441\u0442\u0438 \u0432 \u0434\u0430\u043d\u043d\u043e\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u0432 \u0441\u0443\u043c\u043c\u0435 75 <em>(\u043d\u0430\u043b\u043e\u0433 \u0441 75 \u0431\u0443\u0434\u0435\u0442 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\">\u042d\u0442\u043e \u043c\u043e\u0436\u043d\u043e \u0441\u0434\u0435\u043b\u0430\u0442\u044c \u043f\u0440\u0438 \u0443\u0441\u043b\u043e\u0432\u0438\u0438, \u0447\u0442\u043e \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0437\u0430\u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u0432 TSD \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0438 7 \u0447\u0430\u0441\u0442 lb:<\/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\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"229\" src=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-1024x293.png\" class=\"attachment-large size-large wp-image-737\" alt=\"\" srcset=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-1024x293.png 1024w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-600x172.png 600w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-300x86.png 300w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-768x220.png 768w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-1536x439.png 1536w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-2048x585.png 2048w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax3-1-18x5.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-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! \u041f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0430\u043a\u0446\u0438\u0439 \u0421\u0428\u0410, \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u044f\u044e\u0442\u0441\u044f \u0432 \u0434\u043e\u043b\u043b\u0430\u0440\u0430\u0445. \u0414\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044e \u043f\u043e\u0434\u0430\u0435\u043c \u0432 \u0435\u0432\u0440\u043e, \u0441\u0443\u043c\u043c\u0443 \u043c\u043e\u0436\u043d\u043e \u043f\u0435\u0440\u0435\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u043f\u043e \u043a\u0443\u0440\u0441\u0443 \u0415\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u043e\u0433\u043e \u0446\u0435\u043d\u0442\u0440\u043e\u0431\u0430\u043d\u043a\u0430 (<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>\u0437\u0434\u0435\u0441\u044c<\/u><\/a><u>)<\/u> \u043d\u0430 \u0434\u0430\u0442\u0443 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f.<\/span><\/p><\/div><div data-breakout=\"normal\"><p id=\"viewer-oq6mb565622\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\"><span class=\"bFOZY\"><em>-<\/em> \u041f\u0440\u0438\u043c\u0435\u0440 \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f 100-\u0435\u0432\u0440\u043e\u0432\u043e\u0433\u043e \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044f \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u043e\u0442 Apple:<\/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\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"447\" src=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-1024x572.webp\" class=\"attachment-large size-large wp-image-738\" alt=\"\" srcset=\"https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-1024x572.webp 1024w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-600x335.webp 600w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-300x168.webp 300w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-768x429.webp 768w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-1536x859.webp 1536w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-2048x1145.webp 2048w, https:\/\/okservices.ee\/wp-content\/uploads\/2024\/06\/tax4-18x10.webp 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\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-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\">\u041f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0438 \u0443\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u043c\u043e\u0436\u043d\u043e \u043f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u0432 \u0431\u0430\u043d\u043a\u0435 LHV \u0432 \u0440\u0430\u0437\u0434\u0435\u043b\u0435 Maksuaruanne, \u0432 IB - Account Management Home \u0432  \u0440\u0430\u0437\u0434\u0435\u043b\u0435 \u201cPerformance &amp; Reports\u201d \u0438 \u0434\u0430\u043b\u0435\u0435  \u201cStatements\u201d \u0438 \u0432\u044b\u0431\u0440\u0430\u0432 \u201cActivity\u201d.<\/span><\/p><\/div><div data-hook=\"rcv-block36\">\u0428\u0432\u0435\u0434\u0441\u043a\u0438\u0435 \u0431\u0430\u043d\u043a\u0438 \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u044e\u0442 \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 \u043e\u0442 \u0430\u043a\u0446\u0438\u0439 \u0421\u0428\u0410 - 30%, \u0432\u043c\u0435\u0441\u0442\u043e \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u043d\u044b\u0445 15%, \u043f\u043e\u044d\u0442\u043e\u043c\u0443 \u0430\u043a\u0446\u0438\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0421\u0428\u0410 \u0441\u0442\u043e\u0438\u0442 \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0430\u0442\u044c \u043b\u0438\u0431\u043e \u0447\u0435\u0440\u0435\u0437 LHV, \u043b\u0438\u0431\u043e \u0447\u0435\u0440\u0435\u0437 IB (Interactive Brokers), \u043b\u0438\u0431\u043e \u0447\u0435\u0440\u0435\u0437 \u043b\u044e\u0431\u0443\u044e \u0434\u0440\u0443\u0433\u0443\u044e \u0441\u0438\u0441\u0442\u0435\u043c\u0443, \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u044e\u0449\u0443\u044e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0444\u043e\u0440\u043c\u0443 W8-BEN \u0434\u043b\u044f \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u043c\u0435\u043d\u044c\u0448\u0435\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430.<\/div><div data-hook=\"rcv-block38\">\u00a0<\/div><div data-breakout=\"normal\"><div id=\"viewer-ffh181767842\" class=\"xEOXg iKTke _5HuoZ _9-Qxn\" dir=\"auto\">\u0415\u0441\u043b\u0438 \u0432\u044b \u043d\u0435 \u0437\u043d\u0430\u043b\u0438 \u043e \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044f\u0445 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0445 \u043b\u044c\u0433\u043e\u0442, \u0442\u043e \u0431\u0435\u0441\u043f\u043e\u043a\u043e\u0438\u0442\u0441\u044f \u043d\u0435 \u0441\u0442\u043e\u0438\u0442, \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0438 TSD \u043c\u043e\u0436\u043d\u043e \u0438\u0441\u043f\u0440\u0430\u0432\u0438\u0442\u044c. \u0415\u0441\u043b\u0438 \u043f\u0440\u043e\u0448\u043b\u043e \u0431\u043e\u043b\u0435\u0435 \u0442\u0440\u0435\u0445 \u043b\u0435\u0442, \u0438 \u0432\u044b \u043d\u0435 \u0432\u0438\u0434\u0438\u0442\u0435 \u043e\u043f\u0446\u0438\u0438 \u0438\u0441\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0432 \u0441\u0438\u0441\u0442\u0435\u043c\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439, \u0442\u043e \u043c\u043e\u0436\u043d\u043e \u0441\u0432\u044f\u0437\u0430\u0442\u044c\u0441\u044f \u0441 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438 \u043e\u043d\u0438 \u043e\u0442\u043a\u0440\u043e\u044e\u0442 \u0434\u043e\u0441\u0442\u0443\u043f \u043a \u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u043d\u043d\u0438\u043c \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f\u043c.<\/div><\/div><div dir=\"auto\">\u00a0<\/div><div dir=\"auto\">\u0415\u0441\u043b\u0438 \u0432\u044b \u043d\u0430\u0445\u043e\u0434\u0438\u0442\u0435 \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u0435 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u0439 \u0438 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u0432 \u0441\u043b\u0438\u0448\u043a\u043e\u043c \u0442\u044f\u0436\u043a\u0438\u043c \u0433\u0440\u0443\u0437\u043e\u043c, \u0442\u043e, \u043e\u0431\u0440\u0430\u0449\u0430\u0439\u0442\u0435\u0441\u044c \u043a \u043d\u0430\u043c \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\">*\u0422\u0435\u0440\u043c\u0438\u043d\u043e\u043b\u043e\u0433\u0438\u044f:<\/span><\/p><\/div><ul><li data-hook=\"rcv-block50\"><strong><em>\u0414\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b -<\/em><\/strong><em> \u044d\u0442\u043e \u0434\u043e\u043b\u044f \u043e\u0442 \u043f\u0440\u0438\u0431\u044b\u043b\u0438, \u043a\u043e\u0442\u043e\u0440\u0443\u044e \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u0442 \u0441\u0440\u0435\u0434\u0438 \u0441\u0432\u043e\u0438\u0445 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043e\u0432. \u0415\u0441\u043b\u0438 \u0432\u044b \u0432\u043b\u0430\u0434\u0435\u0435\u0442\u0435 \u0430\u043a\u0446\u0438\u044f\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b, \u0442\u043e \u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u043e\u043b\u0443\u0447\u0430\u0435\u0442\u0435 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u0438\u0445 \u0434\u043e\u043b\u044e \u2014 \u043f\u043e\u043a\u0430 \u044d\u0442\u0438 \u0430\u043a\u0446\u0438\u0438 \u043d\u0430\u0445\u043e\u0434\u044f\u0442\u0441\u044f \u0432 \u0432\u0430\u0448\u0435\u043c \u043f\u043e\u0440\u0442\u0444\u0435\u043b\u0435.<\/em><\/li><li data-hook=\"rcv-block51\"><strong><em>\u0410\u043a\u0446\u0438\u0438-<\/em><\/strong><em> \u044d\u0442\u043e \u0446\u0435\u043d\u043d\u044b\u0435 \u0431\u0443\u043c\u0430\u0433\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u044e\u0442 \u0435\u0435 \u0432\u043b\u0430\u0434\u0435\u043b\u044c\u0446\u0443 \u0434\u043e\u043b\u044e \u0432 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438.<\/em><\/li><li data-hook=\"rcv-block53\"><em>\u0410\u043a\u0446\u0438\u0438, \u043f\u043e \u043a\u043e\u0442\u043e\u0440\u044b\u043c \u0441\u0442\u0430\u0431\u0438\u043b\u044c\u043d\u043e \u0432\u044b\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b, \u043d\u0430\u0437\u044b\u0432\u0430\u044e\u0442\u0441\u044f <\/em><strong><em>\u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043d\u044b\u043c\u0438 \u0430\u043a\u0446\u0438\u044f\u043c\u0438.<\/em><\/strong><em>.<\/em><\/li><li data-hook=\"rcv-block55\"><strong><em>LEI \u043a\u043e\u0434 - <\/em><\/strong><em>\u043a\u043e\u0434 \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0438\u0432\u0430\u044e\u0442 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0447\u0435\u0442\u043a\u043e\u0439 \u0438 \u0443\u043d\u0438\u043a\u0430\u043b\u044c\u043d\u043e\u0439 \u0438\u0434\u0435\u043d\u0442\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446, \u0443\u0447\u0430\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u0432 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0445 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u044f\u0445.<\/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\/ru\/wp-json\/wp\/v2\/posts\/304","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/comments?post=304"}],"version-history":[{"count":0,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/posts\/304\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/media\/424"}],"wp:attachment":[{"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/media?parent=304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/categories?post=304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/okservices.ee\/ru\/wp-json\/wp\/v2\/tags?post=304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}