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English: 0:00 Introduction 1:22 Basic definitions 4:52 Types of entities that can use Estonian CIT 6:00 Conditions for using Estonian CIT 16:42 4-year taxation period 19:50 Choice of the form of taxation during the year 20:42 Estonian CIT in numbers 21:33 Comparison of effective tax rate 25:45 Answers to questions 31:12 When is Estonian CIT profitable? 38:20 When does Estonian CIT actually not pay? 43:00 And when will the tax occur? 46:59 What is not hidden profit? 50:32 Related entities 56:37 Answers to questions 58:22 Company car and Estonian CIT 1:00:12 Loans and Estonian CIT 1:03:17 Procedure for switching to Estonian CIT 1:06:52 Exiting Estonian CIT 1:10:52 What to analyze when deciding and using Estonian CIT Meeting participants: ???? Tax Advisor Szymon Krawczyk ???? Business Development Director Jakub Pomorski www.nklegalpartners.pl