Estonia, zero tasse sui profitti
In Estonia una societá che crea profitto, non paga le tasse se non paga dividendi.
Il calcolo delle tasse aziendali é basato sul pagamento dei dividendi, ovvero una societá paga le tasse solo se distribuisce profitti ai soci.
Se una societá ha un profitto pari a 1000 puó decidere di pagare tutto o solo in parte il suo profitto ai soci sotto forma di dividendo.
La tassazione di un dividendo pari a 100 sará al Massimo pari a 20.
Ci sono due criteri di tassazione il 20/80 ed il 14/86.
Il criterio 20/80 lo si applica per tutte le somme che superano la media di distribuzione degli ultimi 3 anni.
Il criterio 14/86 lo si applica per tutte le somme che sono inferiori o pari alla media di distribuzione degli ultimi 3 anni; a cui bisogna aggiungere il 7% per tasse personali.
Esempio:
Se nel primo anno la distribuzione del dividendo netto é di € 800.00, la tassazione sará pari a:
€ 800 / 80% = € 1000 x 20% = € 200
Supponiamo che nel secondo anno la distribuzione del dividendo sará pari al primo, ovvero € 800, per il calcolo della tassazione dovrá considerare la media, pertanto il calcolo sará:
€ 800/3 = € 266.67 (media degli ultimi 3 anni)
Per il criterio 20/80 l’importo sará pari ai 2/3 di €800
€ 533.33 / 80% = € 666.66 x 20% = € 133.33
Per il criterio 14/86 l’importo sará pari ai 1/3 di €800
€ 266.67 / 86% = € 310.08 x 14% = € 43.41
In aggiunta la societá dovrá trattenere le tasse personali del socio pari al 7% dell’importo qualificato con il criterio 14/86.
€ 266.67 x 7% = € 18.67
In questo esempio le tasse aziendali per il secondo anno saranno:
€ 133.33 + € 43.41 = € 176.74
Invece il socio percepirá € 800 – € 18.67 = € 781.33
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