CIT is an area where a single mistake can have disproportionately costly consequences.
At ETL, we give you peace of mind.
Are you planning ownership changes, a restructuring or bringing in an investor, or do you simply want to make sure that your tax settlements are correct? CIT advisory is one of the key areas of tax security for every company, particularly in an environment of constantly changing regulations.
We analyse, optimise and keep track of deadlines. If any uncertainty arises, we apply for an individual tax ruling before the tax authorities issue a decision.
What does our service include?
CIT TAX REVIEWS
We review the methodology used to reconcile accounting profit with taxable income, verify the correct recognition of revenue and costs, and analyse depreciation and foreign exchange differences. We identify risks before they are identified during a tax audit.
FINANCING AND THIN CAPITALISATION
We assess the tax efficiency of the selected financing model, verify the deductibility of interest and identify the optimal timing for recognising debt financing costs.
TAX CAPITAL GROUPS (PGK)
We assess the rationale for and conditions governing the operation of a Tax Capital Group (PGK), prepare simulations of the effects of joint income tax settlements and support you in maintaining the group’s status.
TAX TREATMENT OF INVESTMENTS AND LEASING
We ensure the correct allocation of costs to the initial value of fixed assets, verify depreciation rates and review leasing agreements from a tax perspective.
BUSINESS REORGANISATION
We provide support with the tax treatment of mergers, demergers, contributions in kind and transformations. We identify key risks in the context of the general anti-avoidance rule.
CIT TAX RISK MANAGEMENT
We analyse agreements and transactions from a tax classification perspective, develop internal procedures and review the accounting system for potential risks. With our support, your company will be prepared for a tax audit.
ESTONIAN CIT
We verify whether your company meets the requirements for the Estonian CIT regime. We prepare financial projections, support you with implementation and provide ongoing advice on hidden profits, related-party transactions and reporting obligations.
