{"id":45880,"date":"2025-11-19T10:09:11","date_gmt":"2025-11-19T10:09:11","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/45880\/"},"modified":"2025-11-19T10:09:11","modified_gmt":"2025-11-19T10:09:11","slug":"advokaat-selgitab-milliseid-dokumente-ja-pohjendusi-ootab-maksuhaldur-debt-push-down-struktuuri-kasutamisel","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/45880\/","title":{"rendered":"Advokaat selgitab: milliseid dokumente ja p\u00f5hjendusi ootab maksuhaldur debt push-down struktuuri kasutamisel?"},"content":{"rendered":"<p>        <img width=\"1200\" height=\"675\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/b8b1831dedf190d6e9b730c0aa48aa13.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/b8b1831dedf190d6e9b730c0aa48aa13.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>  Advokaadib\u00fcroo COBALT vandeadvokaat ja valdkonnajuht T\u00f5nu Kolts.  Foto: Cobalt  <\/p>\n<p>              PRO tellijale<\/p>\n<p>Sel s\u00fcgisel andis maksu- ja tolliamet (MTA) esimese positiivse siduva eelotsuse, millega kinnitati, et \u00f5igesti p\u00f5hjendatud ja dokumenteeritud debt push-down struktuur v\u00f5ib olla maksu\u00f5iguslikult lubatav. Mullu MTA poolt loodud uus <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/juriidiliste-isikute-vaheliste-laenu-ja-omakapitali-struktureerimistehingute-maksustamine\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">juhend<\/a> tehingute maksustamise kohta ja positiivne eelotsus annavad ettev\u00f5tetele praktilise raamistiku, kuidas sarnaseid tehinguid ette valmistada ja p\u00f5hjendada.<\/p>\n<p>Mis on debt push-down ja miks see teema oluline on?<\/p>\n<p>Debt push-down t\u00e4hendab olukorda, kus omandamiseks v\u00f5etud laen kantakse p\u00e4rast \u00fchinemist omandatud \u00e4ri\u00fchingu tasemele ning laenu- ja intressimakseid teenindatakse siht\u00fchingu enda \u00e4ritegevusest saadud rahavoogudest. Reeglina kasutatakse selleks eraldiseisvat \u00e4ri\u00fchingut (SPV), mis omandab siht\u00fchingu ja seej\u00e4rel \u00fchineb viimasega.<\/p>\n<p>2024. aasta l\u00f5pus loodud MTA juhend debt ja equity push-down tehingute maksustamise kohta t\u00e4psustas, millal v\u00f5ib omandamiseks v\u00f5etud laenu viia siht\u00fchingu tasemele nii, et selle teenindamine ei tooks kaasa tulumaksukohustust. Selline struktuur v\u00f5ib olla ettev\u00f5ttele kasulik, kuna sellisel juhul ei pea siht\u00fching maksma maksustatavaid dividende omandajale laenu teenindamiseks.<\/p>\n<p class=\"text-center haas small\">See lugu on PRO tellijatele.<\/p>\n<ul class=\"small pl-4\">\n<li>Ligip\u00e4\u00e4s PRO portaalidele (RMP, \u00c4ri, DigiPro, Rikas ja E-kaubandus).<\/li>\n<li>\u00dcle 2000 raamatupidaja t\u00f6\u00f6ks vajaliku jooksvalt ajakohastatud t\u00f6\u00f6riista, juhendi ja n\u00f5uande (sealhulgas \u00fcle 50 abitabeli).<\/li>\n<li class=\"WPT7ge\">RMP toimetuse <a href=\"https:\/\/rmp.geenius.ee\/koolituskalender\/valdkonnad\/koolitusfirmad\/rmp-eesti\/\" target=\"_blank\" rel=\"noopener nofollow\">korraldatud koolitustele<\/a> soodustus v\u00e4hemalt 25 eurot.<\/li>\n<li class=\"WPT7ge\">Ligip\u00e4\u00e4su Geeniuse seitsme teemaportaali tasulisele sisule.<\/li>\n<li class=\"WPT7ge\">Ajakirjade Autoleht, Autoleht Ekstra ja Digi artiklite lugemis\u00f5igust veebis.<\/li>\n<li class=\"WPT7ge\">Ajakirja Digi paberv\u00e4ljaannet. Selle saamiseks saada palun oma aadress aadressile <a href=\"https:\/\/rmp.geenius.ee\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"5723323b3b3e17303232393e2224793232\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>. Paberajakirja saad tellida ainult Eesti aadressile.<\/li>\n<\/ul>\n<p class=\"text-center haas small pb-4 mb-0\">Soovid maksta arvega, teha hulgitellimuse v\u00f5i otsid teistsugust tellimust?<br \/>\n              <a href=\"https:\/\/rmp.geenius.ee\/tellimine\/\" rel=\"nofollow noopener\" target=\"_blank\">K\u00f5ik tellimisv\u00f5imalused leiad siit.<\/a>\n          <\/p>\n<p class=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/juriidiliste-isikute-vaheliste-laenu-ja-omakapitali-struktureerimistehingute-maksustamine\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/9a4b308d3c1e8cb4dd64cc0c071a3f74-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/varjatud-kasumieraldise-maksustamine-ja-deklareerimine\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/bb2d84732240d60bb58d562a6e0ba0e6-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Varjatud kasumieraldise maksustamine ja deklareerimine\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/tulumaks\/ettevotlusega-mitteseotud-kulud-laenu-andmine\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/b57d320ea5470e8fe370681145bb74f9-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"raha teenima\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Advokaadib\u00fcroo COBALT vandeadvokaat ja valdkonnajuht T\u00f5nu Kolts. Foto: Cobalt PRO tellijale Sel s\u00fcgisel andis maksu- ja tolliamet (MTA)&hellip;\n","protected":false},"author":2,"featured_media":45881,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[14],"tags":[131,130,37,33,35,34,36,22878,22879,22880,22881,22882,22883],"class_list":["post-45880","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-ettevotte-uhinemine","tag-kontsern","tag-laenu-andmine","tag-seotud-isikute-vahelised-tehingud","tag-siduvad-eelotsused","tag-tutarettevote"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/115575820607001830","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/45880","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=45880"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/45880\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/45881"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=45880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=45880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=45880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}