(3) For the needs of subsection (1), an worker is a person employed under an employment contract, an official (subsection 13 (1)), a member of the administration or controlling body (§ 9), or a pure one that sells items to an employer during a interval longer than six months.
\n\n(1) A resident pure individual has the suitable to deduct any loss suffered upon the transfer of securities throughout a interval of taxation from the positive factors derived from the switch of securities throughout the identical interval of taxation.\n\n(1) A pure person is a resident if his or her place of residence is in Estonia or if he or she stays in Estonia for at the least 183 days over the course of a interval of 12 consecutive calendar months. The aforementioned person shall submit the declaration provided for in subsection 571 (three) for the first time by 1 July 2012.
\n\n(four) A resident pure person who declares enterprise income or gains from the switch of property is required to pay any further quantity due which is specified in the tax notice into the checking account of the Tax and Customs Board not later than by 1 October of the calendar year following the period of taxation.
Moving at The Speed of Business