{"id":62,"date":"2026-03-31T06:45:10","date_gmt":"2026-03-31T06:45:10","guid":{"rendered":"https:\/\/elramos.ee\/?p=62"},"modified":"2026-03-31T06:46:31","modified_gmt":"2026-03-31T06:46:31","slug":"eesti-ettevote-soomes-2026","status":"publish","type":"post","link":"https:\/\/elramos.ee\/fi\/eesti-ettevote-soomes-2026\/","title":{"rendered":"Virolainen yritys Suomessa 2026"},"content":{"rendered":"<h3 class=\"wp-block-heading\">\ud83e\udde0 1. K\u00f5ige olulisem reegel: kus toimub \u00e4ritegevus?<\/h3>\n\n\n\n<p>Otsustav k\u00fcsimus:<\/p>\n\n\n\n<p>\ud83d\udc49&nbsp;<strong>Onko yrityksell\u00e4 Suomessa kiinte\u00e4 toimipaikka?<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83c\udfe2 2. Kui EI ole p\u00fcsivat tegevuskohta Soomes<\/h3>\n\n\n\n<p>(= tegevus toimub tegelikult Eestis)<\/p>\n\n\n\n<p>\ud83d\udc49 Siis:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ettev\u00f5te maksab maksud\u00a0<strong>Eestisse<\/strong><\/li>\n\n\n\n<li>Soomes tavaliselt tulumaksu ei teki<\/li>\n<\/ul>\n\n\n\n<p><strong>Eesti s\u00fcsteem 2026:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0% maks kasumilt, mida ei jaotata<\/li>\n\n\n\n<li>u\u00a0<strong>24% maks jaotatud dividendilt<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 See on p\u00f5hjus, miks Eesti on populaarne:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>saad j\u00e4tta raha ettev\u00f5ttesse \u2192 maksukohustust kohe ei teki<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83c\udfe2 3. Kui ON p\u00fcsiv tegevuskoht Soomes \u26a0\ufe0f<\/h3>\n\n\n\n<p>(= tegelik tegevus toimub Soomes)<\/p>\n\n\n\n<p>N\u00e4iteks:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kontor Soomes<\/li>\n\n\n\n<li>t\u00f6\u00f6tajad Soomes<\/li>\n\n\n\n<li>m\u00fc\u00fck toimub Soomest<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Siis:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ettev\u00f5te maksab maksud\u00a0<strong>Soome (20% tulumaks)<\/strong><\/li>\n\n\n\n<li>isegi kui ettev\u00f5te on Eesti oma<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Seda nimetatakse:<br><strong>\u201cp\u00fcsiv tegevuskoht\u201d (permanent establishment)<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udc68\u200d\ud83d\udcbc 4. T\u00f6\u00f6tajad Soomes<\/h3>\n\n\n\n<p>Kui Eesti ettev\u00f5te palkab Soomes:<\/p>\n\n\n\n<p>\ud83d\udc49 Ettev\u00f5te peab:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>maksma\u00a0<strong>Soome palgamaksud ja k\u00f5rvalkulud<\/strong><\/li>\n\n\n\n<li>korraldama:\n<ul class=\"wp-block-list\">\n<li>tulumaksu kinnipidamise<\/li>\n\n\n\n<li>pensionimaksed<\/li>\n\n\n\n<li>sotsiaalmaksed<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Praktikas sama nagu Soome ettev\u00f5ttel.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83e\uddfe 5. K\u00e4ibemaks (KM)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kui m\u00fc\u00fcd Soomes \u2192 sageli tuleb\u00a0<strong>registreeruda Soome k\u00e4ibemaksukohustuslaseks<\/strong><\/li>\n\n\n\n<li>Soome KM (2026):\n<ul class=\"wp-block-list\">\n<li>\u00fcldm\u00e4\u00e4r\u00a0<strong>25,5%<\/strong><\/li>\n\n\n\n<li>alandatud m\u00e4\u00e4r\u00a0<strong>13,5%<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Kehtib ka siis, kui ettev\u00f5te on Eesti oma.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\u26a0\ufe0f 6. Levinud viga (oluline)<\/h3>\n\n\n\n<p>Paljud arvavad:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u201cAsutan ettev\u00f5tte Eestisse \u2192 maksan v\u00e4hem makse\u201d<\/p>\n<\/blockquote>\n\n\n\n<p>\ud83d\udc49 See ei t\u00f6\u00f6ta, kui:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>elad Soomes<\/li>\n\n\n\n<li>teed t\u00f6\u00f6d Soomes<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Maksuamet vaatab&nbsp;<strong>tegelikku tegevust<\/strong>, mitte ettev\u00f5tte registreerimisriiki.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udcca 7. 2026 erim\u00e4rkused<\/h3>\n\n\n\n<p><strong>Eestis:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ettev\u00f5tte tulumaks endiselt ainult jaotatud kasumilt<\/li>\n\n\n\n<li>maksum\u00e4\u00e4r umbes\u00a0<strong>24%<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Soomes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ettev\u00f5tte tulumaks endiselt\u00a0<strong>20%<\/strong><\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Riikide vahel on maksuleping \u2192&nbsp;<strong>topeltmaksustamist ei teki<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udccc Kokkuv\u00f5te (lihtne meelde j\u00e4tta)<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Olukord<\/th><th>Kus maksad makse<\/th><\/tr><\/thead><tbody><tr><td>Tegevus Eestis<\/td><td>\ud83c\uddea\ud83c\uddea Eesti<\/td><\/tr><tr><td>Tegevus Soomes<\/td><td>\ud83c\uddeb\ud83c\uddee Soome<\/td><\/tr><tr><td>M\u00f5lemas<\/td><td>M\u00f5lemad (jaotatakse)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcac Praktiline soovitus<\/h2>\n\n\n\n<p>\ud83d\udc49 Eesti ettev\u00f5te toimib h\u00e4sti, kui:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00e4ritegevus on p\u00e4riselt rahvusvaheline v\u00f5i veebip\u00f5hine<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 Halb lahendus, kui:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>elad ja teed kogu t\u00f6\u00f6 Soomes<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\ud83e\udde0 1. K\u00f5ige olulisem reegel: kus toimub \u00e4ritegevus? Otsustav k\u00fcsimus: \ud83d\udc49&nbsp;Kas ettev\u00f5ttel on Soomes p\u00fcsiv tegevuskoht? \ud83c\udfe2 2. Kui EI ole p\u00fcsivat tegevuskohta Soomes (=&#8230;<\/p>","protected":false},"author":1,"featured_media":83,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-62","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/posts\/62","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/comments?post=62"}],"version-history":[{"count":3,"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/posts\/62\/revisions"}],"predecessor-version":[{"id":66,"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/posts\/62\/revisions\/66"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/media\/83"}],"wp:attachment":[{"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/media?parent=62"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/categories?post=62"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elramos.ee\/fi\/wp-json\/wp\/v2\/tags?post=62"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}