Estonia: Amendments to land tax law
A report describing notable recent tax developments in Estonia
A report describing notable recent tax developments in Estonia
The KPMG member firm in Estonia prepared a June 2024 report describing notable recent tax developments in Estonia, including that the Parliament (Riigikogu) on June 19, 2024, adopted the Act on Amendments to the Land Tax Act, giving local governments more opportunities to decide on the amount of land tax.
Different provisions of the law will become effective at different times: July 1, 2024; January 1, 2025; March 1, 2025; and January 1, 2026.
Other recent tax developments in Estonia include:
- The Circuit Court held (decision no. 3-23-902/23) that the tax authority has the right to assess, when issuing a certificate of acquisition of agricultural and forest land, whether the land would be used sustainably and skillfully.
- The Parliament (Riigikogu) on April 10, 2024, adopted a law extending the income tax exemption for gifts and donations to help Ukraine.
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