Business climate Free trade zones International agreements Legal environment Regulations for business Property market

Banking system Specialised financial institutions Investment institutions Capital markets

Trends in customs policy Import restrictions Customs duties Temporary import relief Documentation and procedures Warehousing and storage Re-exports

Legal framework Choice of entity and business forms Private limited company (OÜ) and public limited company (AS) Partnerships Branches Representative offices Sole proprietorship

Labour market Labour relations Working conditions Social security system Foreign personnel

Accounting Chart of accounts Audit requirements

Tax system Direct and indirect tax burden Principal taxes Legislative framework Tax treaties Tax returns and payments Assessments Appeals Withholding taxes Tax audits Penalties Advance clarifications

Corporate tax system Incentives Taxable income Deductibility of expenses Related party transactions Foreign exchange Tax computations Other taxes Branch versus subsidiary Holding companies

Territoriality and residence Taxable income Non-taxable income Deductions Taxation of non-residents Tax compliance

Scope of VAT Zero-rating Exempt supplies Taxable amount Non-deductible input VAT VAT incentives Simplification measures Specific reverse charge VAT compliance