How to Distribute Dividends From an Estonian OÜ
You cannot legally pay yourself dividends from an Estonian OÜ just by moving money out of the account. First the shareholders must approve a profit-distribution decision, based on an approved annual report showing enough retained earnings. Skip it and the payment can be re-classified — with tax consequences.
What this document is
A profit-distribution decision (kasumi jaotamise otsus) is a shareholders’ decision stating how much profit is distributed as dividends, to whom, and when it is paid. It must not exceed the company’s distributable (retained) earnings per the approved annual report.
Why generate it here
- The document you legally need before paying a single euro of dividends.
- Plain-English explainer of the 22/78 corporate tax, TSD Annex 7 filing and the retained-earnings limit.
- Bilingual ET+EN, editable DOCX — reminds you your home country may still tax the dividend.
How it works
- 1 Enter the amount, the shareholders and the payment date.
- 2 Preview and pay €6.45 (first document −50%).
- 3 Receive the valid Estonian decision + English copy, PDF + DOCX.
Frequently asked
How are Estonian dividends taxed?
Distributed profit is taxed at the company level (in 2026 the standard rate works out to 22/78 of the net amount). The company declares and pays it via TSD Annex 7 in the month following payment. As an e-resident, your country of tax residence may tax the dividend too — check the double-tax treaty.
Can I pay dividends in my first year?
Only from distributable profit shown in an approved annual report. A new company with no approved report and no retained earnings generally cannot distribute dividends yet.
Do I need a notary for a dividend decision?
No. It is an ordinary shareholders’ decision signed digitally — no notary.
Fill a simple form → get a ready, register-valid document.
Legally valid Estonian + an English copy you can read. Editable DOCX. No lawyer, no notary.
Start now — €6.45Other documents for your Estonian OÜ
← All company documents · dokud.ee is not legal advice or a notary. Documents that require notarial certification are made by a notary.
