Talking tax : Estonian tax board targets self-employed

Paul Kunnap

Tax officials in Estonia recently turned their attention to various a r r a n g e m e n t s designed to avoid paying social taxes. In particular, the Tax Board has been focusing on self-employed persons and proprietorships offering services to a single client.

The board is seeking to reclassify these arrangements as employment relations and requiring the client to pay a social tax on the service fees.

Last October the board issued a warning against the increasing trend of replacing employees with self-employed persons.