{"id":255966,"date":"2026-08-19T13:43:16","date_gmt":"2026-08-19T13:43:16","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/255966\/"},"modified":"2026-08-19T13:43:16","modified_gmt":"2026-08-19T13:43:16","slug":"mitteresidendi-maksustamine-kahes-rollis-tootaja-ja-juhatuse-liikmena","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/255966\/","title":{"rendered":"Mitteresidendi maksustamine kahes rollis: t\u00f6\u00f6taja ja juhatuse liikmena"},"content":{"rendered":"<p>Kujutagem ette j\u00e4rgmist olukorda: h\u00e4rra Schmidt on Saksamaa maksuresident, kes t\u00f6\u00f6tab t\u00f6\u00f6lepingu alusel Saksamaa maksuresidendist \u00fchingus. Otsustatakse, et tema teadmisi ja oskusi on vaja Eesti grupi\u00fchingu k\u00e4ivitamiseks, mist\u00f5ttu saadetakse ta Eestisse t\u00f6\u00f6le.<\/p>\n<p>H\u00e4rra Schmidt viibib f\u00fc\u00fcsiliselt poole t\u00f6\u00f6ajast Eestis ja poole Saksamaal. Lisaks s\u00f5lmib tema Saksa t\u00f6\u00f6andja Eesti \u00fchinguga t\u00f6\u00f6taja rentimise kokkuleppe. H\u00e4rra Schmidt t\u00e4idab Eestis kahesuguseid \u00fclesandeid: \u00fchelt poolt tegeleb ta juhtimisega ning on seet\u00f5ttu kantud \u00e4riregistrisse Eesti O\u00dc juhatuse liikmena, teisalt t\u00e4idab ta tavap\u00e4raseid t\u00f6\u00f6lepingulisi \u00fclesandeid.<\/p>\n<p>Kuidas korraldada sellises olukorras maksustamine nii, et k\u00f5ik&#8230;<\/p>\n<p><br style=\"display: none;\"\/><\/p>\n<p>    Juurdep\u00e4\u00e4s k\u00e4esolevale materjalile on finants- ja \u00f5igusajakirja RUP tellijatel.<\/p>\n<p>      <a target=\"_blank\" class=\"closedcontent-caption__btn closedcontent-caption__btn--primary closedcontent-caption__btn--desktop\" href=\"#login-modal\" role=\"button\" data-toggle=\"sc-modal\">Logi sisse<\/a><\/p>\n<p>v\u00f5i<\/p>\n<p>      <a target=\"_blank\" class=\"closedcontent-caption__btn closedcontent-caption__btn--secondary\" href=\"https:\/\/www.rup.ee\/tellimine\/\" rel=\"nofollow noopener\">Vormista tellimus<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Kujutagem ette j\u00e4rgmist olukorda: h\u00e4rra Schmidt on Saksamaa maksuresident, kes t\u00f6\u00f6tab t\u00f6\u00f6lepingu alusel Saksamaa maksuresidendist \u00fchingus. Otsustatakse, et&hellip;\n","protected":false},"author":2,"featured_media":255967,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[14],"tags":[131,130,37,33,35,34,36,22964,100010,2160],"class_list":["post-255966","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ari","tag-ari","tag-business","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-juhatuse-liige","tag-mitteresident","tag-tootaja"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/117122472486224685","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/255966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=255966"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/255966\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/255967"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=255966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=255966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=255966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}