Operational Information
Beneficial owners – Estonia (CBL)
Tax | Estonia
Reference
Service level
6-series account | CBL
Last Updated
15.07.2022
The following types of beneficial owner are recognised for tax purposes in Estonia.
Government bonds, corporate bonds, commercial paper and municipal bonds | |
Beneficial owner | Tax rate |
All (No withholding tax is deducted on interest from Estonian debt securities held in Clearstream) | 0% |
Equities | |
Beneficial owner | Tax Rate |
Non-resident legal entity | 0% |
Non-resident individual of a DTT country | DTT |
Estonian resident legal entity (until the recipient makes a distribution of profits) | 0% |
Investment funds | |
Beneficial owner | Tax Rate |
Non-resident legal entity | 0% |
Non-resident individual of a DTT country | DTT |
Estonian resident legal entity (until the recipient makes a distribution of profits) | 0% |
