Estonian CIT (Lump-sum Tax)

Assessment and implementation of the Estonian CIT model (ryczalt od dochodow spolek), where tax is deferred until profits are distributed. We check eligibility, model the cash-flow effect and keep the entity compliant with the regime's conditions.

What this covers

Eligibility assessment against the entry conditions
Cash-flow and effective-rate modelling versus classic CIT
Transition adjustments and preliminary income (dochod z przeksztalcenia)
Restructuring of the entity to meet shareholding and employment tests
Identification and treatment of hidden profit distributions
Treatment of non-business expenses under the regime
Employment-level condition monitoring
Notice ZAW-RD preparation and filing
Distribution planning and tax on distributed profit
Ongoing compliance review against the regime's conditions
Exit analysis and consequences of leaving the regime
Founder-level PIT interaction on distributions
Board and shareholder briefings on regime mechanics

Estonian CIT (Lump-sum Tax)

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