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guides for Estonian micro-enterprise owners.

accounting, reporting, taxes — clearly explained.

written for e-residents and foreign founders running an Estonian OÜ, these guides walk through Estonia's annual reporting rules in plain English — no accountant jargon, no assumed local knowledge. each one covers a concrete step, from what the micro-enterprise format actually requires to how filing works on e-Äriregister.

Profit distribution proposal and dividends in the Estonian annual report

The profit distribution proposal is the board's proposal for how to distribute the year's profit — it is forward-looking, and by default the whole profit is added to retained earnings. It is not the same as dividends paid during the year. The proposal is required by Äriseadustik paragrahv 179.

27 June 20266 min read

profit distributiondividendsannual report