Tax and business advisory for Estonian companies

Running a company is a science of its own, tying together many different activities and tasks. Tax planning is part of it, and a healthy tax culture is becoming one of the keys to making the right business decisions.

AR Tähelend OÜ has decades of experience in both business and tax. We keep up with the constant changes in tax rules and pass on the information and advice our clients need to run their companies better.

Setting up a company

Owners, shareholders and members: their rights, duties and liability
Electing the management board; rights, duties and liability of management and supervisory board members
Partnerships between owners, shareholder agreements
Share capital contributions: when, why, special cases and tax treatment
Choosing your business activities, licenses
Articles of association
Choosing a registered address
Registering contact persons and company details with the authorities

How to organize the work

Premises
Management
Hiring staff
Partners
Line of business
Sales
Bookkeeping

Mergers, demergers, buying and selling a company

Reports required for mergers and demergers
Questions and reporting when buying or selling a company
Valuing a company's assets
Selling a shareholding, share buy-backs
Equity contributions, certificates and returns
Payouts from equity: how they are reported and taxed

Investments, including associates and subsidiaries

Investing in other companies
Pros and cons of setting up a subsidiary
Recording investments and their effect on your financial statements
Loans to a parent, subsidiary, associate or fellow group company; reporting the loans and interest
Related-party transactions
Tax questions between related parties
Consolidated accounts

Real estate investments

Buying real estate
Recording real estate transactions and their effect on your financial statements
How real estate transactions are taxed: purchase, sale and other
Renting out property and how it is taxed
Leasing out land, subsidies
What the Planning Act means for recording and taxing real estate transactions

Staff costs

Salaries and taxes for employees on an employment contract
Fees and taxes for people working under a contract for services (VÕS contract)
Accrued holiday pay and the taxes on it
Duties and taxes under the Employment Contracts Act
Payments to non-residents and how they are taxed
Other payments and taxes
Subsidies and compensation
Staff costs in the financial statements
Staff costs in the cash flow statement

Winding up a company

Closing the business: what to do with the company, its assets and its liabilities?
Liquidating a company
Compulsory liquidation
Restructuring a company: a sensible decision or wishful thinking?
Bankruptcy, and the documents and reports the trustee will need
Duties and liability of a management board member
Appointing liquidators, their duties and liability
Restoring a company to the register

We have worked closely with AR Tähelend since 2017. They listen, dig into the problem, are precise and fast, and communicate well. The certainty that nothing is left undone, and practical advice even on matters beyond bookkeeping, have supported us all along.

Jüri Alasi, Board Member · Nomine Consult OÜ