Skip navigation


The Riigikogu concluded the first reading of two Bills

The Bill on Amendments to the Income Tax Act (293 SE), initiated by the Government, will set out safeguards with regard to the jurisdictions included in the EU list of non-cooperative jurisdictions for tax purposes, in order that aggressive tax planning would be impossible through the jurisdictions included in the EU list.

Under the Bill, the calculation of the basic exemption in Estonia will be equal for a resident natural person and a resident natural person of another Contracting State. The current Act also enables a resident natural person of another Contracting State to make the deductions from income earned in Estonia that are allowed for a resident natural person. The difference in the treatment of an Estonian resident and a resident of another Contracting State is however manifest in the calculation of the basic exemption.

At the same time, the Bill will ensure that, in terms of the taxation of the reimbursement of the daily subsistence allowances and the transport, accommodation and other costs of servants participating in secondments by Frontex and EASO, they will be treated equally as regards the taxation of the reimbursements made to the national experts at a European Union institution or office or agency who participate in civilian missions.

The Bill on Amendments to the Social Welfare Act and Other Acts (295 SE), initiated by the Government, will ensure more flexible organisation of the alternative and continuing care service, extend the range of persons who are entitled to monthly family benefits, and enhance the possibilities for local authorities to support young people who need the continuing care service.

The Bill will also enable a contract of employment to be entered into with family parents in family homes providing the alternative care service, besides the authorisation agreement provided for in the current law. Specifications regarding the working and rest time will be provided for the cases when a contract of employment is entered into, which will ensure family parents social guarantees equally to other persons employed under the Employment Contracts Act. Under the current regulation, an agreement can be entered into with a family parent that is essentially an authorisation agreement under the law of obligations with special conditions and the conditions in place will not be amended.

The Bill will create the possibility to receive family benefits, for example, child benefit, guardianship allowance, the single parent’s child allowance, the allowance for families with many children, as well as the disabled student’s allowance and the disabled parent’s allowance if a child of up to 19 years of age has been included in the list of a full-time in-service training course at a state agency administered by the Ministry of Social Affairs. The amendment concerns children over 16 years of age who are studying at Astangu Vocational Rehabilitation Centre and who do not have the status of a student and therefore are deprived of the above-mentioned allowance. Under the current regulation, the payment of family allowances in connection with studies is contingent on studies at a basic school, a secondary school or in formal vocational education.

The Bill will also make other amendments. For example, uniform state fee rates will be established for the social services provided under an activity licence. They include the social rehabilitation service, the safe house service and the general care service provided outside home. In the case of the continuing care service, local authorities will have possibility to use the resources of the support fund for all young people who have left alternative care and guardianship until they attain 25 years of age. Under the regulation in force, the age requirement is different.

Eduard Odinets took his oath of office before the Riigikogu.

At the beginning of the sitting of the Riigikogu, there was an intense discussion in connection with the proceedings on the motions to amend the Draft Resolution of the Riigikogu “Holding a Referendum on the Issue of the Definition of Marriage” (288 OE) in the Constitutional Committee. The opposition had submitted protests, referring to violations of procedure. Since the protests submitted to the Board of the Riigikogu had not been reviewed, opposition members moved to remove the second reading of the draft Resolution from the agenda for the working week. The motion was not supported. The agenda was approved with 50 votes in favour and 45 against. Before the approval of the agenda, the deliberation of the research and development, innovation and entrepreneurship development plan 2021–2035 was removed from the agenda for the sitting on Wednesday on the proposal of the Cultural Affairs Committee.

During the open microphone, Peeter Ernits and Kalle Grünthal took the floor.

Photos: (Author: Erik Peinar, Chancellery of the Riigikogu)

Verbatim record of the sitting (in Estonian):

Video recordings of the sittings of the Riigikogu can be viewed at https://www.youtube.com/riigikogu.

(Please note that the recording will be uploaded with a delay.)

Riigikogu Press Service
Gunnar Paal,
+372 631 6351, +372 5190 2837