Estonian company share and crypto investment tax

[MichelRippon989]

Assuming I own an Estonian company that invests in shares and cryptocurrency, am I liable for paying capital gains tax?

 

[Don]

Estonian company pays corporate income tax only on profit distributions.
All undistributed corporate profits are tax exempt. This exemption covers both active (e.g. trading) and passive (e.g. dividends, interest, royalties) types of income. It also covers capital gains from the sale of all types of assets, including shares, securities, and immovable property. This tax regime is available to Estonian resident companies and branches or permanent establishments (PEs) of non-resident companies that are registered in Estonia.

Depending on from where the profits arise the profits can be taxable on distribution at 20%, be exempt, or sometimes foreign tax can be credited against Estonian tax payable.