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Local Spatial Development Plan and the change of property use

In today's article from the series "Tuesday Mornings for Construction," we'll address a crucial issue related to spatial planning: specifically, what can be done if a local zoning plan (MPZP) changes the property's intended use. What does the legislator say? It's important to note from the outset that adopting or amending a local zoning plan (MPZP) does not automatically change the property's current use, provided, of course, it complies with […]
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gfxTax This and That 230628

Passive income in Estonian CIT

One of the conditions for qualifying for lump-sum taxation on corporate income (Estonian corporate income tax) is a proper revenue structure. Specifically, this means that a company's passive income cannot exceed 50% of its total revenue. But is this always the case? A company trading in gas fuels, subject to Estonian corporate income tax, had such doubts. In order to secure its operating activities, […]
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Correction of employment certificate – rules, deadlines and procedure

An employment certificate is a document of crucial importance to employee rights – it contains information on employment periods, type of work performed, leave taken, and the basis for contract termination, among other things. Therefore, its content must be accurate. If an error is detected, both the employee and the employer have the right, and often the obligation, to correct it. How […]
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Local development plan and agricultural properties

In today's article from the series "Tuesday Mornings for Construction," we'd like to present the impact of the local spatial development plan ("MPZP") on the possibility of trading in agricultural land, i.e., land designated as agricultural in the land register. It's important to emphasize that if a local spatial development plan ("MPZP") is in effect for a given area, it's this local law that determines the intended use […]
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gfxTax This and That 230628

Tightening the tax system continues

We recently presented a draft amendment to the taxation of family foundations (Draft Amendments to the Taxation of Family Foundations). However, if anyone thought that the tax changes for family foundations would be the last unpleasant surprises in the new year, they were mistaken. On Tuesday, the Ministry published a comprehensive draft amendment to the personal income tax and the personal income tax […]
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Revolutionary changes in labor law regulations – summary

2025 can already be called a year of major changes in labor law. The Ministry of Labor and Social Policy is working intensively on regulations that are intended to strengthen the position of employees as the weaker link in the employment relationship. For employers, this primarily means increased obligations and costs. In today's article, I will present key draft laws that could significantly change […]
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