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Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) and transferred to the Estonian Tax and Customs Board

Monday, 11.02.2019

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or officials in a service relationship, whose employment has not been suspended according to the data in the employment register and to whom payments subject to taxes have been made.

Form TSD is also submitted by a non-resident with a permanent establishment or operating as an employer in Estonia who makes taxable payments to a natural person or non-resident.

TSD »