dividendiõiguse
Dividendiõigus refers to the legal framework governing the distribution of profits by a company to its shareholders. In Estonia, this area of law is primarily regulated by the Estonian Companies Act. Dividends are typically paid out of the company's distributable profits, which are profits that remain after all expenses, taxes, and provisions for reserves have been accounted for.
The decision to pay dividends is usually made by the company's supervisory board and approved by the
Foreign shareholders receiving dividends from Estonian companies are generally subject to withholding tax. The rate of
Dividendiõigus also encompasses rules regarding the announcement of dividend payments and the procedures for distributing them