{"id":59343,"date":"2015-01-27T00:00:00","date_gmt":"2015-01-27T00:00:00","guid":{"rendered":"https:\/\/dev.1office.co\/blog\/dividendide-maksmine\/"},"modified":"2018-02-15T07:08:08","modified_gmt":"2018-02-15T07:08:08","slug":"dividendide-maksmine","status":"publish","type":"post","link":"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/","title":{"rendered":"Dividendide maksmine osa\u00fchingust praktikas"},"content":{"rendered":"<p>L\u00f5ppenud majandusaasta kasumi ja varasemate aastate jaotamata kasumi ulatuses on osa\u00fchingutel v\u00f5imalik maksta osanikele dividende. 1Office soovitab t\u00e4helepanu p\u00f6\u00f6rata j\u00e4rgmistele punktidele.<\/p>\n<h3>\u00c4riseadustiku n\u00f5uetele vastavus<\/h3>\n<p>Enne dividendide maksmist tuleks kontrollida osa\u00fchingu vastavust \u00e4riseadustikus kirjeldatud n\u00f5uetele. Eelk\u00f5ige juhime t\u00e4helepanu allj\u00e4rgnevale:<\/p>\n<ul>\n<li>Kontrollige, et juhatuse liikme volitused oleks kehtivad.<\/li>\n<li>Alates 2011. aastast ei ole reservkapitali moodustamine osa\u00fchingutel kohustuslik. Dividendide maksmine olemasolevast reservkapitalist eeldab p\u00f5hikirjas muutmist.<\/li>\n<li>Dividendide maksmine on osakapitalita asutatud osa\u00fchingul v\u00f5imalik peale osakapitali sisse maksmist ja \u00c4riregistris registreerimist.<\/li>\n<li>Kui osa\u00fchingu osakapital on endiselt kroonides tuleb see konverteerida eurodeks. Vastavalt \u00e4riseadustikule ei kanta osa\u00fchingu p\u00f5hikirja muudatusi \u00e4riregistrisse enne kapitali konverteerimist.<\/li>\n<\/ul>\n<h3>Dividendide maksmine<\/h3>\n<p>Dividendidena saab jaotada l\u00f5ppenud majandusaastate jaotatud kasumit. Selleks peab olema kinnitatud majandusaasta aruanne koos vajaliku lisaga. Kasumi jaotamiseks on vajalik osanike otsus. Dividende v\u00f5ib v\u00e4lja maksta \u00fchekordse maksena v\u00f5i osade kaupa, vastavalt osanike otsusele. Osa\u00fchingu aastaaruande kinnitamist ja kasumi jaotamist reguleerivad <a href=\"https:\/\/www.riigiteataja.ee\/akt\/693458?leiaKehtiv\" target=\"_blank\" rel=\"noopener\">\u00e4riseadustiku<\/a> paragrahvid 157-158 ning 179.<\/p>\n<h3>Dividendide maksustamine ja deklareerimine<\/h3>\n<p>Dividendide maksmine toob maksukohustuse &#8211; osa\u00fching peab maksma tulumaksu 20% dividendide v\u00e4ljamaksmisel. Tulumaksukohustus tekib osa\u00fchingul dividendide osanikele v\u00e4ljamaksmise hetkel, dividendidelt tasumisele kuuluv tulumaks kajastatakse raamatupidamises perioodikuluna.<br \/>\nEesti residendist f\u00fc\u00fcsiline isik ei pea maksustamisperioodi eest esitatavas f\u00fc\u00fcsilise isiku tuludeklaratsioonis Eesti juriidiliselt isikult saadud dividende deklareerima.<\/p>\n<p><strong>Lisainfo saamiseks v\u00f5ta \u00fchendust 1Office Eesti raamatupidajatega telefonil +372 631 1118 v\u00f5i contact@1office.ee.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u00f5ppenud majandusaasta kasumi ja varasemate aastate jaotamata kasumi ulatuses on osa\u00fchingutel v\u00f5imalik maksta osanikele dividende. 1Office soovitab t\u00e4helepanu p\u00f6\u00f6rata j\u00e4rgmistele punktidele. \u00c4riseadustiku n\u00f5uetele vastavus Enne dividendide maksmist tuleks kontrollida osa\u00fchingu vastavust \u00e4riseadustikus kirjeldatud n\u00f5uetele. Eelk\u00f5ige juhime t\u00e4helepanu allj\u00e4rgnevale: Kontrollige, et juhatuse liikme volitused oleks kehtivad. Alates 2011. aastast ei ole reservkapitali moodustamine osa\u00fchingutel kohustuslik. Dividendide&hellip;<\/p>\n","protected":false},"author":1,"featured_media":61084,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[353,346],"tags":[],"class_list":["post-59343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eesti","category-raamatupidamine","category-353","category-346","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dividendide maksmine | 1Office Eesti<\/title>\n<meta name=\"description\" content=\"Dividendide maksmine eeldab jaotamata kasumit. Dividende v\u00f5ib jaotada \u00fchekordse maksena v\u00f5i osade kaupa ning tulumaksukohustus tekib v\u00e4ljamaksmise hetkel.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividendide maksmine | 1Office Eesti\" \/>\n<meta property=\"og:description\" content=\"Dividendide maksmine eeldab jaotamata kasumit. Dividende v\u00f5ib jaotada \u00fchekordse maksena v\u00f5i osade kaupa ning tulumaksukohustus tekib v\u00e4ljamaksmise hetkel.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/\" \/>\n<meta property=\"og:site_name\" content=\"1Office\" \/>\n<meta property=\"article:published_time\" content=\"2015-01-27T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-02-15T07:08:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dev.1office.co\/wp-content\/uploads\/2015\/01\/pexels-photo-380769-1.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1077\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Michael Maton\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Michael Maton\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/\"},\"author\":{\"name\":\"Michael Maton\",\"@id\":\"https:\/\/dev.1office.co\/#\/schema\/person\/b111e227a218300fbc8d7d5d3dd3c933\"},\"headline\":\"Dividendide maksmine osa\u00fchingust praktikas\",\"datePublished\":\"2015-01-27T00:00:00+00:00\",\"dateModified\":\"2018-02-15T07:08:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/\"},\"wordCount\":238,\"publisher\":{\"@id\":\"https:\/\/dev.1office.co\/#organization\"},\"image\":{\"@id\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dev.1office.co\/wp-content\/uploads\/2015\/01\/pexels-photo-380769-1.jpeg\",\"articleSection\":[\"Eesti\",\"Raamatupidamine\"],\"inLanguage\":\"et\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/\",\"url\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/\",\"name\":\"Dividendide maksmine | 1Office Eesti\",\"isPartOf\":{\"@id\":\"https:\/\/dev.1office.co\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/dev.1office.co\/et\/blog\/dividendide-maksmine\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dev.1office.co\/wp-content\/uploads\/2015\/01\/pexels-photo-380769-1.jpeg\",\"datePublished\":\"2015-01-27T00:00:00+00:00\",\"dateModified\":\"2018-02-15T07:08:08+00:00\",\"description\":\"Dividendide maksmine eeldab jaotamata kasumit. 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