Lump sum on corporate income – Estonian CIT

Estonian CIT is a form of taxation that, when implemented wisely, can transfer significant savings and simplify tax settlements. However, it is not for everyone – our job is to help clients assess whether this solution will be:

  1. possible to implement
  2. safe
  3. profitable.

Our company has successfully advised and assisted in implementing Estonian CIT for many entrepreneurs. Our team of professional and experienced lawyers provides support to the Client, among others, in the following models of cooperation:

Introductory workshop

We conduct preliminary workshops for Clients on Estonian CIT. Their purpose is to assess the profitability of this solution generally, but also to identify potential risks. Based on the information presented, we analyze the situation of the Client and his company, including the fulfillment of the conditions for entry into the Estonian CIT regime. We inform Clients about where, in our opinion, there will be “additional” taxation (e.g. from hidden profits and non-business expenses). During consultations, our advisors lecture the client on taxation rules, the most important types of income, and implementation obligations – based on the Client’s individual situation.

Implementation of Estonian CIT

Our law firm guides clients through the entire process of implementing Estonian CIT. Our company works directly with the Client and its accounting team. As part of this, we offer, among other things:

  1. preparation of a schedule of activities (check-list) that the Client (and the accounting team) should perform by a certain date
  2. assistance in determining the preliminary adjustment or tax on transformation
  3. instruction on how to file a notice on the choice of Estonian CIT as a form of taxation
  4. ongoing consultations for accounting
  5. analysis of the Client’s situation in terms of possible areas of additional taxation – hidden profits and non-business expenses
  6. written information on current practice in the area of Estonian CIT.


The audit is designed to determine in great detail the effects of implementing Estonian CIT in a given company. In the course of the audit, we not only determine the state of the company based on information from the Client, but also analyze the client’s accounting documents (especially purchase/sales invoices) and take into account the Client’s future plans. The result of the audit is a very accurate determination of the tax burden associated with the choice of Estonian CIT, including in the area of hidden profits or non-business expenses.

Tax opinions and requests for individual interpretations

In the course of Estonian CIT taxation, Clients often face many doubts as to which existing practice – in the form of, for example, numerous individual interpretations – does not always provide an answer. Our goal in this case is to issue an opinion, giving the Client a meaningful solution to the problem. Our opinions are always supported by judgments of administrative courts or individual interpretations and our practice in similar cases.

In justified cases, instead of an opinion (when we expect that it will not bring precise recommendations), we prepare an application for an individual interpretation and guide the Client through the entire process of obtaining it. We also provide support in the event of a dispute before an administrative court.

Closed trainings 

We conduct closed-door training courses on Estonian CIT for Clients and Accounting in the area circled by the Client. Such trainings are designed to familiarize the Company’s financial officers with Estonian CIT and to help them recognize existing areas of risk or possible risks for the future.

How to contact us?

Gardens Tax & Legal
Wilk Latkowski Łokaj
Doradcy Podatkowi i Radcowie
Prawni Sp. p.

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