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4 years at Estonian CIT and what next?

Companies that opted for lump-sum taxation on corporate income in 2022 are approaching the end of the four-year period. This is significant because opting out of Estonian CIT after the four-year period allows for a return to taxation under general rules without having to pay the initial correction tax. Continuing Estonian CIT for companies that opt ​​for this form of taxation […]
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Equal pay for women and men – upcoming changes

On December 24, 2025, a regulation will come into force that requires employers to provide information about salary, starting salary, or salary range before entering into an employment relationship, and to include gender-neutral job titles in job advertisements. Meanwhile, much more far-reaching changes regarding equal pay for women are on the horizon […]
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Transmission easement (electricity pylons): after years of silence, it's time for a contract and remuneration – what does the Constitutional Tribunal's judgment change?

Imagine that for decades, electricity pylons or underground pipes have been standing on your property, and yet no one has ever paid a penny for it – and yet you hear that "it's all already been acquired by prescription"? The Constitutional Tribunal's judgment of December 2, 2025, in case P 10/16, struck precisely such […]
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New EUDR application dates

Due to the difficulties related to operational readiness signaled by Member States, businesses and public administrations, EU institutions have taken legislative action to postpone the date of application of Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 concerning the making available on the Union market and the export from the European Union of goods and products related to deforestation […]
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Compensation for the loss of a dog in air transport: A landmark judgment of the Court of Justice

The issue of air carrier liability for the loss of a pet, such as a dog, is highly controversial. The latest ruling of the Court of Justice of the European Union (CJEU) of October 16, 2025 (Case C-218/24, Iberia Líneas Aéreas de España) clearly resolves this matter, categorizing transported animals as "baggage" rather than "passenger." This is fundamental to determining the upper limit of compensation […]
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Changes in the law – November 2025

In today's article from the series "Tuesday Mornings for the Construction Industry," we present a summary of the most important changes to the Spatial Planning and Development Act ("UPZP"), introduced by the Act of November 5, 2025, amending the Spatial Planning and Development Act and certain other acts ("Amending Act"). The Act was signed by the President on November 27, 2025, […]
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