Larssen

21/04/2026

DOING BUSINESS IN THE UK

Join our free practical webinar focused on key aspects of launching and operating a business in the United Kingdom.

📅 April 24
⏰ 12:00 (CET) / 11:00 (London time)
🌐 Online

The session will cover essential topics, including:
* business setup and legal structures in the UK
* taxation and compliance considerations
* banking and account opening practices
* structuring models for international groups and investors
* substance, tax residence, and relocation matters

This webinar is designed for founders, business owners, CFOs, and professionals considering entry into the UK market or already operating within UK structures.
You are welcome to submit your questions in advance, we will incorporate them into the session.

Further details regarding the agenda and speakers will be announced shortly.

🔎 We encourage early registration to secure your participation: https://www.service.crowe.com.ua/webinar-registration/

06/03/2026

https://larssen.ee/et/maksuvaba-partnerlus-saksamaal-kui-alternatiiv-gmbh-le-mitteresidentidele-oiguslikud-eriparad-ja-maksuline-labipaistvus/

Saksamaa turule sisenemisel puutuvad välisettevõtjad sageli kokku nõudega omada kohalikku juriidilist isikut. See on oluline mitte ainult äritegevuse läbiviimiseks Saksamaal, vaid ka […]

06/03/2026

https://larssen.ee/ru/%d0%b1%d0%b5%d0%b7%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b5-%d0%bf%d0%b0%d1%80%d1%82%d0%bd%d0%b5%d1%80%d1%81%d1%82%d0%b2%d0%be-%d0%b2-%d0%b3%d0%b5%d1%80%d0%bc%d0%b0%d0%bd%d0%b8%d0%b8/

При выходе на немецкий рынок иностранные предприниматели нередко сталкиваются с требованием иметь местное юридическое лицо. Это актуально не только для ведения б...

06/03/2026

https://larssen.ee/tax-transparent-partnership-in-germany-as-an-alternative-to-a-gmbh-for-non-residents-legal-features-and-tax-transparency/?fbclid=IwY2xjawQXhJRleHRuA2FlbQIxMQBicmlkETBieDN0VWxZWFR6d1dESVJzc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHr6zlc1Z3XR5CP2QYyLIn0pxXv-RKmgfMdTHxtrwPk35-6aWiksoh5Ofsx_T_aem_3VtvKj1DokrCoQ02TZd36Q

When entering the German market, foreign entrepreneurs often face the requirement to have a local legal entity. This is relevant not only […]

18/02/2026

VIETNAM lisati maksualases koostöös mitteosalevate riikide nimekirja.

ELi Nõukogu ajakohastas maksualases koostöös mitteosalevate riikide nimekirja.

Nimekirjas on kaks uut riiki – Turks ja Caicose saared ning Vietnam. Nimekirjast eemaldati Fidži, Samoa ning Trinidad ja Tobago.

Kui esimese puhul on Eesti ettevõtete majandus- ja finantssuhted pigem juhuslikku laadi, siis Vietnamiga on koostöö märgatavam, eriti turismivaldkonnas.

Eesti ettevõtetel on oluline arvestada, et sellesse nimekirja kuuluvatele ettevõtetele tehtavad väljamaksed võivad kaasa tuua maksukohustuse isegi juhul, kui väljamakse tehti ärilisel eesmärgil ning saajaettevõtted tegelevad reaalse majandustegevusega.

Uus nimekiri kehtib 6 kuud ja koosneb järgmistest riikidest ja territooriumidest: Ameerika Samoa, Antigua, Guam, Palau, Panama, Venemaa, Turks ja Caicose saared, Ameerika Ühendriikide Neitsisaared, Vanuatu ja Vietnam:

https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/?fbclid=IwY2xjawQBVqJleHRuA2FlbQIxMABicmlkETBieDN0VWxZWFR6d1dESVJzc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHt47IwvBLDAaMX0V5mpVdv4Vrvp2aAinj83MLA_X3yqiVX5iFS68G0YAjr4N_aem_EVOpWIb1RVS4ULugEPzfyg

Tuletame samuti meelde, et füüsilistel isikutel on kohustus deklareerida oma osalus nende riikide ettevõtetes ning deklareerida isikliku tuluna oma osalusele vastav osa kasumist ka juhul, kui kasumit ei ole jaotatud juhul, kui ettevõte loetakse Eesti residendi kontrolli all olevaks (§ 22 tulumaksuseadus).

The EU list of non-cooperative jurisdictions includes non-EU countries or territories that didn't make sufficient commitments to EU concerns on tax purposes.

18/02/2026

ВЬЕТНАМ вошел в список стран не сотрудничающих по вопросам налогообложения.

Совет ЕС обновил список стран не сотрудничающих по вопросам налогообложения.

В списке 2 новичка - острова Теркс и Кайкос и Вьетнам. Исключены из списка Фиджи, Самоа и Тринидад и Тобаго.

Если с первым экономические и финансовые взаимоотношения эстонских предприятий имеют скорее спорадический характер, то со Вьетнамом взаимодействие более заметное, особенно в области туризма.

Во избежание негативных налоговых сюрпризов необходимо учитывать, что выплаты эстонских предприятий в адрес компаний из этого списка могут приводить к налогообложению даже в случае, если выплата делалась с очевидной деловой целью и компании–получатели занимаются реальной хозяйственной деятельностью.

Новый список состоит из: Американского Самоа, Антигуа, Гуама, Палау, Панамы, России, Теркс и Кайкос, Американских Виргинских островов, Вануату и Вьетнама и будет действовать в течение 6ти месяцев:

https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/?fbclid=IwY2xjawQBVqJleHRuA2FlbQIxMABicmlkETBieDN0VWxZWFR6d1dESVJzc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHt47IwvBLDAaMX0V5mpVdv4Vrvp2aAinj83MLA_X3yqiVX5iFS68G0YAjr4N_aem_EVOpWIb1RVS4ULugEPzfyg

Напомним также о необходимости для физических лиц декларировать свое участие в предприятиях этих стран и декларировать в качестве личного дохода часть прибыли пропорциональную своему участию в таких предприятиях, даже если эта прибыль не распределялась в случае, если предприятие считается «находящимся под контролем» резидента Эстонии (§22 Закона о Подоходном Налоге).

The EU list of non-cooperative jurisdictions includes non-EU countries or territories that didn't make sufficient commitments to EU concerns on tax purposes.

18/02/2026

VIETNAM has been added to the EU list of non-cooperative jurisdictions for tax purposes.

The Council of the European Union has updated the list of non-cooperative jurisdictions for tax purposes.

The updated list includes two new additions — the Turks and Caicos Islands and Vietnam. Fiji, Samoa, and Trinidad and Tobago have been removed from the list.

While economic and financial relations between Estonian companies and Turks and Caicos Islands are likely to be sporadic, cooperation with Vietnam is more noticeable, particularly in the tourism sector.

It is important for Estonian companies to take into account, in order to avoid negative tax surprises, that payments made to companies from jurisdictions on this list may trigger taxation even if the payment was made for clear business purposes and the recipient companies carry out genuine economic activities.

The new list will exist for the next 6 months and consists of the following jurisdictions: American Samoa, Antigua, Guam, Palau, Panama, Russia, the Turks and Caicos Islands, the U.S. Virgin Islands, Vanuatu, and Vietnam:

https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/?fbclid=IwY2xjawQBVqJleHRuA2FlbQIxMABicmlkETBieDN0VWxZWFR6d1dESVJzc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHt47IwvBLDAaMX0V5mpVdv4Vrvp2aAinj83MLA_X3yqiVX5iFS68G0YAjr4N_aem_EVOpWIb1RVS4ULugEPzfyg

Estonian resident individuals bear an obligation to declare their participation in companies established in these jurisdictions and to report, as personal income, the share of profit proportionate to their participation, even if such profit has not been distributed, provided that the company is considered to be “controlled” by an Estonian resident (§ 22 of the Income Tax Act).

The EU list of non-cooperative jurisdictions includes non-EU countries or territories that didn't make sufficient commitments to EU concerns on tax purposes.

27/01/2026

Webinar "DOING BUSINESS IN GERMANY"

🔷 Date and time: January 30, at 12:00 (CET)
🔷 Format: online
🔷 Registration: https://www.service.crowe.com.ua/webinar-registration/

This practical session will help you confidently launch and run a business in Germany — from choosing the right setup and key KPIs to navigating labour rules, taxation, reporting, and common real-life scenarios. You will also get pragmatic guidance on relocation/expat topics.

Webinar Program:
1. Introduction to Germany: key business KPIs
2. Getting started: choosing the legal setup (PE, partnership, corporation) + step-by-step incorporation plan with a cost estimate
3. Labour regulations & social security: hiring, contracts, termination, labour migration
4. Company taxation: seat of management, transfer pricing, withholding tax
5. Personal / expat taxation: wage taxation, relocation basics
6. Financial reporting & audit requirements
7. Tax incentives in the most popular structuring models

Who should attend?
• Founders and entrepreneurs planning EU expansion
• Owners/CFOs of growing SMEs and scale-ups
• Investors and family offices exploring German holding/operating structures
• Legal, tax, and finance leads evaluating incorporation, banking, and relocation options
Speaker:
🎤 Erik Dumke — Partner, Audit & Accounting
🎤 Annette Groschke — Partner, Taxes
🎤 Matthias Linnenkugel — Partner, Transaction Support
🎤 Sven Oswald — Partner, Legal
🎤 Gerrit Wiedow — Partner, Labor law

Moderator:
• Dmitriy Mikhailenko — Chair of the Supervisory Board, Crowe Mikhailenko
• Leonid Agejev — Managing Partner, Larssen CS (member of Crowe Global)

11/12/2025

KAUGTÖÖ VÄLISMAAL ja püsiva tegevuskoha (PTK) teke: OECD uuendatud selgitused

Taust ja olulisus
• COVID-19 pandeemia ajal ja järgselt on kaugtöö, sealhulgas teistes riikides töötamine, muutunud tavapäraseks praktikaks.
• Nn kliimapõgenikud kolivad ajutiselt mugavamate elutingimuste otsingul teistesse riikidesse.
• Digitaalsete nomaadiviisade (ingl. digital nomad visas) omanikud teevad tööd kaugtöö vormis välisriigist.

18.11.2025 avaldas OECD uuendatud kommentaarid Mudelmaksulepingu artiklile 5, täpsustamaks, kas kaugtöö võib kaasa tuua püsiva tegevuskoha (PTK) tekkimise ning seeläbi ettevõtte maksustamise teises jurisdiktsioonis.
Oluline on, et muudatused puudutavad eeskätt püsiva tegevuspaiga määratlust. Sõltuvate agentide käsitlus (PTK võib tekkida tehingute korduva sõlmimise korral) ning ettevalmistava ja abistava iseloomuga tegevuse erandid (PTK ei teki) jäid muutumatuks.
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Peamised järeldused
• Kaugtöö ei loo automaatselt PTK teises riigis; otsus sõltub konkreetsetest faktilistest asjaoludest.
• Kui kaugtöö toimub välisriigis kuni 6 kuud, ei loeta tegevuspaika üldjuhul piisavalt püsivaks PTK tekkimiseks.
• Kui töötaja kasutab püsivat tegevuspaika (üle 6 kuu), kuid kulutab ettevõtte huvides seal töötamiseks vähem kui 50% oma tööajast mis tahes järjestikuse 12 kuu jooksul, ei teki PTK.
• Ajapiiride ületamine ei too automaatselt kaasa PTK; selle tekkimine sõltub ärilisest põhjusest, mis peab põhjendama töötaja füüsilise kohaloleku vajalikkust konkreetses riigis.

OECD rõhutab, et töötaja viibimise ja ettevõtte äritegevuse vahel peab olema otsene, objektiivselt tuvastatav seos, mis toob kaasa ettevõtte äritegevusele tegelikku lisaväärtust.
Ainuüksi klientide, tarnijate või seotud ettevõtjate olemasolu töötaja asukohariigis ei tähenda, et ettevõttel oleks äriline põhjendus töötaja seal paiknemiseks.
Kui töötaja töötab teises riigis isiklikel põhjustel või näiteks kulude kokkuhoiu eesmärgil, siis selline tegevuspaik üldjuhul PTK ei tekita.
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Soovitused ettevõtetele:
• Hinnata PTK tekkeriski juhtudel, kui töötajad teevad kaugtööd välisriigist.
• Tagada piisav dokumentatsioon töötajate kaugtöö põhjuste kohta (isiklikud vs. ärilised), samuti nende tööülesannete sisu ja ulatuse kohta.
• Pidada arvestust töötaja välisriigis ettevõtte heaks tehtud tööaja osakaalu üle.
• PTK tekkimise korral täita õigeaegselt vastava riigi maksu- ja registreerimiskohustused (PTK registreerimine, maksudeklaratsioonid ja maksete tasumine).

Larssen CS
Member Crowe Global

11/12/2025

REMOTE WORK ABROAD and Permanent Establishment (PE):
New OECD Clarifications

Background and relevance
• During and after the COVID-19 pandemic, remote work — including work performed from other countries — became a widespread phenomenon.
• So-called “climate migrants” often temporarily relocate to other countries in search of more comfortable living conditions.
• Holders of digital-nomad visas work remotely while residing abroad.

On 18 November 2025, the OECD updated the Commentary to Article 5 of the Model Tax Convention, providing greater clarity on whether such remote work may give rise to a Permanent Establishment (PE) and, consequently, to the taxation of the employer in another country.
It is important to note that the changes relate to the definition of a fixed place of business.
The Commentary concerning dependent agents (PE may arise when contracts are habitually concluded) and activities of a preparatory or auxiliary character (no PE) remains unchanged.
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Summary
• Remote work does not automatically result in the creation of a PE in another country; the assessment depends on the specific facts and circumstances.
• If remote work performed from abroad lasts less than six months, the remote location generally does not constitute a PE, as such place of business is not considered to be ‘fixed”;
• If an employee uses a fixed place of business (used for more than six months) but spends less than 50% of their working time there for the benefit of the company during any consecutive 12-month period, such a place does not constitute a PE.
• If the above time thresholds are exceeded, a PE does not arise automatically; it will arise only if there are business reasons for the employee’s presence at that fixed location.

A business reason exists when the employee’s physical presence in a particular country objectively contributes to the company’s business. The revised Commentary explicitly states that there must be a direct link between the employee’s presence in that country and the activities of the enterprise.

The mere presence of clients, suppliers, or related companies in the country where the employee is located does not, by itself, constitute a business reason for working from that country. There must be demonstrable business benefit derived from the employee’s presence there.
If an employee works from another country on their own initiative, or, for example, for the purpose of reducing company costs, such a location generally does not give rise to a PE.
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Recommendations
• Assess the risk of PE creation if the company has employees working remotely from other countries.
• Maintain documentation that establishes — in case of disputes — the reasons for remote work (personal vs. business) and the nature of the functions performed.
• Keep records of the time spent working for the company while abroad.
• If a PE does arise, ensure timely compliance with tax obligations in the employee’s country of residence (PE registration, filing of tax returns, payroll, payment of taxes).

Larssen CS
Member Crowe Global