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Changes to the law – August/September 2025

In the first September article in our series entitled "Tuesday Mornings for the Construction Industry," we would like to present the Draft Act Amending the Act on Land and Mortgage Registers and the Act on the National Court Register (UDER89), which appeared on the Council of Ministers' list of legislative and programmatic works on August 22, 2025. The proposed amendment will primarily concern […]
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Invoicing of the company by a partner and Estonian CIT

Although the flat-rate tax on corporate income has been in effect since 2021, its practical application still raises doubts. This is evidenced by the constantly published tax rulings. Today, we would like to present one of them. The questions raised therein concern three issues: According to the company that requested the ruling: The Director of the National Tax Information stated that the company's position was correct regarding […]
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Employer autonomy in terms of organizational changes – including the elimination of positions

In its judgment of 26 February 2025 (ref. I PSK 126/24), the Supreme Court once again confirmed the position that a labor court has no jurisdiction to assess the rationality of an employer's decisions regarding organizational changes, such as eliminating a position or reducing employment. What did the case concern? The case concerned the termination of an employment contract with an employee employed for a fixed term […]
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Manufacturer's liability for a dangerous product and compensation for harm – Supreme Court resolution of 6 July 2021.

On July 6, 2021, the Supreme Court issued a resolution in Case III CZP 34/20, concerning the award of monetary compensation to injured parties whose harm resulted from contact with a hazardous product. This resolution clarifies both the scope of manufacturer liability and the allocation of the burden of proof in cases involving hazardous products. Manufacturer's liability for hazardous products has been […]
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Local Development Plan – compensation for the decrease in property value

In the next article in our series, "Tuesday Mornings for the Construction Industry," we continue to discuss issues related to local development plans ("MPZP"). Today, we're discussing compensation for a decrease in property value resulting from the implementation of a new or amended MPZP, also known as planning compensation. This stems from the fact that the introduction or amendment of an MPZP can […]
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