{"id":2470,"date":"2024-06-10T19:26:00","date_gmt":"2024-06-10T16:26:00","guid":{"rendered":"https:\/\/www.silvahunt.ee\/?p=2470"},"modified":"2025-02-08T13:43:43","modified_gmt":"2025-02-08T10:43:43","slug":"%d1%8f%d0%ba-%d0%b2%d0%b8%d0%b7%d0%bd%d0%b0%d1%87%d0%b8%d1%82%d0%b8-%d0%bf%d0%be%d1%81%d1%82%d1%96%d0%b9%d0%bd%d0%b5-%d0%bf%d1%80%d0%b5%d0%b4%d1%81%d1%82%d0%b0%d0%b2%d0%bd%d0%b8%d1%86%d1%82%d0%b2","status":"publish","type":"post","link":"https:\/\/www.silvahunt.ee\/ukr\/business-in-estonia\/taxes\/how-do-you-determine-a-permanent-establishment\/","title":{"rendered":"\u042f\u043a \u0432\u0438\u0437\u043d\u0430\u0447\u0438\u0442\u0438 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u0432 \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0456?"},"content":{"rendered":"<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1120\" height=\"630\" src=\"https:\/\/www.silvahunt.ee\/wp-content\/uploads\/2023\/06\/Permanent-establishment-blog.png\" alt=\"\u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u043d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0430 \u0435\u0441\u0442\u043e\u043d\u0456\u044f \u043f\u0440\u0438\u043a\u043b\u0430\u0434\" class=\"wp-image-6444\" srcset=\"https:\/\/www.silvahunt.ee\/wp-content\/uploads\/2023\/06\/Permanent-establishment-blog.png 1120w, https:\/\/www.silvahunt.ee\/wp-content\/uploads\/2023\/06\/Permanent-establishment-blog-768x432.png 768w, https:\/\/www.silvahunt.ee\/wp-content\/uploads\/2023\/06\/Permanent-establishment-blog-705x397.png 705w\" sizes=\"auto, (max-width: 1120px) 100vw, 1120px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0426\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u044f \u0431\u0430\u0437\u0443\u0454\u0442\u044c\u0441\u044f \u043d\u0430 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\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432\/\u0433\u0440\u043e\u043c\u0430\u0434\u044f\u043d \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0438, \u044f\u043a\u0456 \u0431\u0430\u0436\u0430\u044e\u0442\u044c \u0437\u0430\u0441\u043d\u0443\u0432\u0430\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044e \u0432 \u0415\u0441\u0442\u043e\u043d\u0456\u0457. \u0423 \u0446\u0456\u0439 \u0441\u0442\u0430\u0442\u0442\u0456 \u043c\u0438 \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0435\u043c\u043e \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0456 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0438 \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430 \u0442\u0430 \u0437\u0430\u0445\u043e\u0434\u0438 \u0449\u043e\u0434\u043e \u0443\u043d\u0438\u043a\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0443\u0433\u043e\u0434\u0438 \u043f\u0440\u043e \u0443\u043d\u0438\u043a\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0456\u0436 \u0415\u0441\u0442\u043e\u043d\u0456\u0454\u044e \u0442\u0430 \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u043e\u044e.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>NB! \u0426\u044f \u043f\u0443\u0431\u043b\u0456\u043a\u0430\u0446\u0456\u044f \u0432 \u0431\u043b\u043e\u0437\u0456 \u043d\u0435 \u0454 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u043e\u044e \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u0454\u044e, \u0456 \u0432\u0430\u0448\u0430 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044f \u043f\u043e\u0432\u0438\u043d\u043d\u0430 \u0431\u0443\u0442\u0438 \u043f\u0440\u043e\u0430\u043d\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0430 \u0442\u0456\u043b\u044c\u043a\u0438 \u0437 \u0443\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f\u043c \u0432\u0430\u0448\u0438\u0445 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0438\u0445 \u043e\u0431\u0441\u0442\u0430\u0432\u0438\u043d. \u0429\u043e\u0431 \u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0456 \u043d\u0430 \u0441\u0432\u043e\u0457 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f, \u0437\u0430\u043f\u0438\u0448\u0456\u0442\u044c\u0441\u044f \u043d\u0430 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0456\u044e \u0434\u043e \u043d\u0430\u0441 <a href=\"https:\/\/www.silvahunt.ee\/ukr\/%d0%b1%d1%80%d0%be%d0%bd%d1%8e%d0%b9%d1%82%d0%b5-%d0%b7%d0%b0%d1%80%d0%b0%d0%b7\/\">\u0447\u0435\u0440\u0435\u0437 \u0432\u0435\u0431-\u0441\u0430\u0439\u0442<\/a> \u0430\u0431\u043e \u043d\u0430\u043f\u0438\u0448\u0456\u0442\u044c \u043d\u0430\u043c \u043f\u0440\u044f\u043c\u043e \u043d\u0430 \u043f\u043e\u0448\u0442\u0443:\u00a0<a href=\"mailto:info@silvahunt.ee\">info@silvahunt.ee<\/a>\u00a0<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0420\u043e\u043b\u044c \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430 \u043f\u0440\u0438 \u0441\u043f\u043b\u0430\u0442\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u042f\u043a\u0449\u043e \u0432\u0438 \u0454 \u0435-\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u043e\u043c, \u0434\u0443\u0436\u0435 \u0432\u0430\u0436\u043b\u0438\u0432\u043e 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href=\"https:\/\/www.emta.ee\/en\/private-client\/e-services-tax-literacy\/registers-inquiries\/applying-certificates\">\u0442\u0443\u0442.<\/a>.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0429\u043e \u0432\u0432\u0430\u0436\u0430\u0454\u0442\u044c\u0441\u044f \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u043c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e\u043c (\u041f\u041f) \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u043e \u0434\u043e&nbsp;<\/strong><strong>\u0415\u0441\u0442\u043e\u043d\u0441\u044c\u043a\u043e-\u043d\u0456\u043c\u0435\u0446\u044c\u043a\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0430 \u0443\u0433\u043e\u0434\u0430?<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0422\u0435\u0440\u043c\u0456\u043d&nbsp;<strong>\u201c\u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 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\u043f\u0440\u0438\u0440\u043e\u0434\u043d\u0438\u0445 \u0440\u0435\u0441\u0443\u0440\u0441\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(3) \u0411\u0443\u0434\u0456\u0432\u0435\u043b\u044c\u043d\u0438\u0439 \u043c\u0430\u0439\u0434\u0430\u043d\u0447\u0438\u043a, \u0431\u0443\u0434\u0456\u0432\u0435\u043b\u044c\u043d\u0438\u0439, \u0441\u043a\u043b\u0430\u0434\u0430\u043b\u044c\u043d\u0438\u0439 \u0447\u0438 \u043c\u043e\u043d\u0442\u0430\u0436\u043d\u0438\u0439 \u043e\u0431'\u0454\u043a\u0442 \u0430\u0431\u043e \u043f\u043e\u0432'\u044f\u0437\u0430\u043d\u0430 \u0437 \u043d\u0438\u043c \u043d\u0430\u0433\u043b\u044f\u0434\u043e\u0432\u0430 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0441\u0442\u0430\u043d\u043e\u0432\u043b\u044f\u0442\u044c \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e, \u0442\u0456\u043b\u044c\u043a\u0438 \u044f\u043a\u0449\u043e \u0432\u043e\u043d\u0438 \u0442\u0440\u0438\u0432\u0430\u044e\u0442\u044c \u0431\u0456\u043b\u044c\u0448\u0435 \u0434\u0435\u0432'\u044f\u0442\u0438 \u043c\u0456\u0441\u044f\u0446\u0456\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041a\u0440\u0456\u043c \u0442\u043e\u0433\u043e, \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430\u043a\u043e\u0436 \u043f\u043e\u0447\u0438\u043d\u0430\u0454 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0443\u0432\u0430\u0442\u0438\u0441\u044f, \u043a\u043e\u043b\u0438 \u0454 \u043e\u0441\u043e\u0431\u0430, \u044f\u043a\u0430 \u0434\u0456\u0454 \u0432\u0456\u0434 \u0456\u043c\u0435\u043d\u0456 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0432\u043e\u043d\u0430 \u0442\u0430\u043a\u043e\u0436 \u043c\u0430\u0454 \u043f\u0440\u0430\u0432\u043e \u043f\u0456\u0434\u043f\u0438\u0441\u0443\u0432\u0430\u0442\u0438 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0438, \u0449\u043e \u0441\u0442\u043e\u0441\u0443\u044e\u0442\u044c\u0441\u044f \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0443\u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u0438\u0439 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a, \u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0424\u0456\u043a\u0441\u043e\u0432\u0430\u043d\u0435 \u043c\u0456\u0441\u0446\u0435\u0437\u043d\u0430\u0445\u043e\u0434\u0436\u0435\u043d\u043d\u044f \u043d\u0435 \u0454 \u043e\u0431\u043e\u0432'\u044f\u0437\u043a\u043e\u0432\u0438\u043c \u0434\u043b\u044f \u0432\u0438\u043d\u0438\u043a\u043d\u0435\u043d\u043d\u044f \u041f\u0415 \u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443 \u0430\u0433\u0435\u043d\u0442\u0430. \u041f\u0415 \u0437\u0430\u043b\u0435\u0436\u0438\u0442\u044c \u0432\u0456\u0434 \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0443 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0430\u0433\u0435\u043d\u0442\u0430.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0429\u043e \u043d\u0435 \u0454 \u0444\u0456\u0437\u043a\u0443\u043b\u044c\u0442\u0443\u0440\u043e\u044e?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412\u043e\u043d\u0430 \u043d\u0435 \u0432\u0432\u0430\u0436\u0430\u0442\u0438\u043c\u0435\u0442\u044c\u0441\u044f \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0438\u043c \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e\u043c, \u044f\u043a\u0449\u043e<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0432\u0438 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0454\u0442\u0435 \u043c\u0456\u0441\u0446\u0435 \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e \u0434\u043b\u044f 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\u0447\u0435\u0440\u0435\u0437 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u043e\u0433\u043e \u0430\u0433\u0435\u043d\u0442\u0430 - \u0431\u0440\u043e\u043a\u0435\u0440\u0430, \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043c\u0456\u0441\u0456\u043e\u043d\u0435\u0440\u0430 \u0430\u0431\u043e \u0431\u0443\u0434\u044c-\u044f\u043a\u043e\u0433\u043e \u0456\u043d\u0448\u043e\u0433\u043e \u0430\u0433\u0435\u043d\u0442\u0430 \u0437 \u043d\u0435\u0437\u0430\u043b\u0435\u0436\u043d\u0438\u043c \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c, \u0437\u0430 \u0443\u043c\u043e\u0432\u0438, \u0449\u043e \u0442\u0430\u043a\u0456 \u043e\u0441\u043e\u0431\u0438 \u0434\u0456\u044e\u0442\u044c \u0443 \u043c\u0435\u0436\u0430\u0445 \u0441\u0432\u043e\u0454\u0457 \u0437\u0432\u0438\u0447\u0430\u0439\u043d\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (\u0441\u0442\u0430\u0442\u0442\u044f 5, \u0447\u0430\u0441\u0442\u0438\u043d\u0430 6 ). \u0426\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u0432\u043e\u043d\u0438 \u043d\u0435 \u043f\u0440\u0430\u0446\u044e\u044e\u0442\u044c \u043d\u0430 \u0432\u0430\u0441 \u043f\u043e\u0432\u043d\u0438\u0439 \u0440\u043e\u0431\u043e\u0447\u0438\u0439 \u0434\u0435\u043d\u044c. \u0426\u0456 \u0443\u043c\u043e\u0432\u0438 \u0437 \u0430\u0433\u0435\u043d\u0442\u043e\u043c \u0437\u0430\u043b\u0435\u0436\u0430\u0442\u044c \u0432\u0456\u0434 \u0433\u0430\u043b\u0443\u0437\u0456, \u0432 \u044f\u043a\u0456\u0439 \u0432\u0438 \u043f\u0440\u0430\u0446\u044e\u0454\u0442\u0435, \u0456 \u043f\u043e\u0432\u0438\u043d\u043d\u0456 \u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u0442\u0438\u0441\u044f \u0432 \u043a\u043e\u0436\u043d\u043e\u043c\u0443 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u043e\u043c\u0443 \u0432\u0438\u043f\u0430\u0434\u043a\u0443.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0414\u0435 \u043c\u0456\u0439 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\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0443 \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0423 \u0446\u044c\u043e\u043c\u0443 \u043f\u0440\u0438\u043a\u043b\u0430\u0434\u0456:<\/strong>&nbsp;\u0432\u0438 \u0454 \u0454\u0434\u0438\u043d\u0438\u043c \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u043e\u043c \u0441\u0432\u043e\u0454\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u043a\u0435\u0440\u0443\u0454\u0442\u0435 \u0435\u0441\u0442\u043e\u043d\u0441\u044c\u043a\u043e\u044e \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e O\u00dc \u0437 \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0438, \u043f\u0440\u043e\u0434\u0430\u0454\u0442\u0435 \u0446\u0438\u0444\u0440\u043e\u0432\u0456 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0438, \u0430 \u0432\u0430\u0448\u0456 \u043a\u043b\u0456\u0454\u043d\u0442\u0438 \u0437\u043d\u0430\u0445\u043e\u0434\u044f\u0442\u044c\u0441\u044f \u043f\u043e \u0432\u0441\u044c\u043e\u043c\u0443 \u0441\u0432\u0456\u0442\u0443.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0441\u043a\u0456\u043b\u044c\u043a\u0438 \u0432\u0438 \u0436\u0438\u0432\u0435\u0442\u0435 \u0432 \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0456, \u0446\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u0454, \u0449\u043e \u0432\u0438 \u043a\u0435\u0440\u0443\u0454\u0442\u0435 \u0441\u0432\u043e\u0457\u043c \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e\u043c \u0442\u0430\u043c, \u0449\u043e, \u0448\u0432\u0438\u0434\u0448\u0435 \u0437\u0430 \u0432\u0441\u0435, \u043c\u043e\u0436\u0435 \u0441\u043f\u0440\u0438\u0447\u0438\u043d\u0438\u0442\u0438 \u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430 \u0432 \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0456 \u0434\u043b\u044f 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\u044f\u043a\u0456 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u0443\u044e\u0442\u044c\u0441\u044f \u043d\u0430 \u043d\u0456\u043c\u0435\u0446\u044c\u043a\u043e\u043c\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u043f\u0440\u0430\u0432\u0456. \u0412\u0438 \u043c\u043e\u0436\u0435\u0442\u0435 \u0434\u0456\u0437\u043d\u0430\u0442\u0438\u0441\u044f \u0431\u0456\u043b\u044c\u0448\u0435 \u043f\u0440\u043e \u043d\u0430\u0448\u0438\u0445 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0442\u0430 \u044e\u0440\u0438\u0434\u0438\u0447\u043d\u0438\u0445 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u0456\u0432&nbsp;<a href=\"https:\/\/www.silvahunt.ee\/ukr\/%d0%bf%d1%80%d0%be-%d0%bd%d0%b0%d1%88%d1%83-%d0%ba%d0%be%d0%bc%d0%b0%d0%bd%d0%b4%d1%83\/\">\u041e\u0421\u042c.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u042f\u043a\u0449\u043e \u0432\u0438 \u043c\u0430\u0454\u0442\u0435 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\u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0456 \u0434\u0456\u0454&nbsp;<a href=\"https:\/\/www.gesetze-im-internet.de\/astg\/__8.html\">\u0441\u043f\u0438\u0441\u043e\u043a (\u043d\u0430 \u043c\u043e\u0432\u0456 Au\u00dfensteuergesetz)<\/a>&nbsp;\u0432\u0438\u0434\u0456\u0432 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u044f\u043a\u0456 \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u0437\u0430\u0441\u0442\u043e\u0441\u043e\u0432\u0430\u043d\u0456 \u0434\u043b\u044f \u043e\u0442\u0440\u0438\u043c\u0430\u043d\u043d\u044f \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u043a\u0440\u0435\u0434\u0438\u0442\u0443, \u043a\u043e\u043b\u0438 \u0432\u0438 \u043e\u0442\u0440\u0438\u043c\u0443\u0454\u0442\u0435 \u0434\u043e\u0445\u0456\u0434 \u0432 \u0415\u0441\u0442\u043e\u043d\u0456\u0457. \u0417\u0432'\u044f\u0436\u0456\u0442\u044c\u0441\u044f \u0437 \u043d\u0430\u043c\u0438, \u0449\u043e\u0431 \u043c\u0438 \u043c\u043e\u0433\u043b\u0438 \u0432\u0438\u0432\u0447\u0438\u0442\u0438 \u0432\u0430\u0448\u0443 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u0443 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u044e \u0456 \u043d\u0430\u0434\u0430\u0442\u0438 \u0432\u0430\u043c \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u043d\u0443 \u0434\u043e\u043f\u043e\u043c\u043e\u0433\u0443.<\/p>\n\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-leie7vsv-1-4fd0aed6746e8aef033c06c95e5954e4\">\n.av_promobox.av-leie7vsv-1-4fd0aed6746e8aef033c06c95e5954e4{\ncolor:#ffffff;\nbackground-color:#030d46;\nborder-radius:10px 10px 10px 10px;\n}\n<\/style>\n<div  class='av_promobox av-leie7vsv-1-4fd0aed6746e8aef033c06c95e5954e4 avia-button-yes  avia-builder-el-0  avia-builder-el-no-sibling'><div class='avia-promocontent'><p>\n\u041c\u0438 \u043d\u0430\u043f\u043e\u043b\u0435\u0433\u043b\u0438\u0432\u043e \u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0443\u0454\u043c\u043e \u043f\u0440\u043e\u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u0437 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u043c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u043d\u0442\u043e\u043c, \u0449\u043e\u0431 \u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438 \u043f\u043e\u0440\u0430\u0434\u0443, \u044f\u043a\u0430 \u0441\u0442\u043e\u0441\u0443\u0454\u0442\u044c\u0441\u044f \u0441\u0430\u043c\u0435 \u0432\u0430\u0448\u043e\u0457 \u0441\u0438\u0442\u0443\u0430\u0446\u0456\u0457 - \u0443 \u043d\u0430\u0441 \u0454 \u043a\u0456\u043b\u044c\u043a\u0430 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0456\u0432, \u044f\u043a\u0456 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u0443\u044e\u0442\u044c\u0441\u044f \u043d\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u043c\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u043f\u0440\u0430\u0432\u0456, \u0430 \u0442\u0430\u043a\u043e\u0436 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0438, \u044f\u043a\u0456 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u0443\u044e\u0442\u044c\u0441\u044f \u043d\u0430 \u043d\u0456\u043c\u0435\u0446\u044c\u043a\u043e\u043c\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u043c\u0443 \u043f\u0440\u0430\u0432\u0456.<\/p>\n<\/div><div  class='avia-button-wrap av-leie7vsv-1-ddb3c345b1f8d20a22240b78977b7bec-wrap avia-button-right'><a href='https:\/\/www.silvahunt.ee\/ukr\/#contactanc'  class='avia-button av-leie7vsv-1-ddb3c345b1f8d20a22240b78977b7bec av-link-btn avia-icon_select-no avia-size-large avia-position-right avia-color-theme-color-highlight'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"\u0417\u0412&#039;\u042f\u0417\u0410\u0422\u0418\u0421\u042f\"><span class='avia_iconbox_title' >\u0417\u0412'\u042f\u0417\u0410\u0422\u0418\u0421\u042f<\/span><\/a><\/div><\/div>\n\n\n\n<div id=\"block_b45c230bfe3d0b3b4bc29ec412162265\" class=\"wp-block-spacer-custom\" aria-hidden=\"true\">\n\n<style media=\"screen\">\n  #block_b45c230bfe3d0b3b4bc29ec412162265{\n    clear: both;\n    height: 48px;\n  }\n  @media(max-width: 800px){\n    #block_b45c230bfe3d0b3b4bc29ec412162265{\n      height: 24px;\n    }\n  }\n<\/style>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u0427\u0438 \u0432\u0456\u0434\u0440\u0456\u0437\u043d\u044f\u0454\u0442\u044c\u0441\u044f \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430 \u0434\u043b\u044f \u0445\u043e\u043b\u0434\u0438\u043d\u0433\u043e\u0432\u043e\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0425\u043e\u043b\u0434\u0438\u043d\u0433 - \u0446\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f, \u044f\u043a\u0430 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\u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0434\u043b\u044f \u0434\u043e\u0432\u0433\u043e\u0441\u0442\u0440\u043e\u043a\u043e\u0432\u043e\u0433\u043e \u043f\u0440\u0438\u043c\u043d\u043e\u0436\u0435\u043d\u043d\u044f \u0433\u0440\u043e\u0448\u0435\u0439.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0425\u043e\u043b\u0434\u0438\u043d\u0433 - \u0446\u0435 \u043f\u0430\u0441\u0438\u0432\u043d\u0430 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f, \u0449\u043e \u043f\u043e\u043b\u0435\u0433\u0448\u0443\u0454 \u0434\u043e\u0432\u0435\u0434\u0435\u043d\u043d\u044f \u0442\u043e\u0433\u043e, \u0449\u043e \u043c\u0456\u0441\u0446\u0435 \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0437\u043d\u0430\u0445\u043e\u0434\u0438\u0442\u044c\u0441\u044f \u0432 \u0415\u0441\u0442\u043e\u043d\u0456\u0457. \u0414\u0456\u0437\u043d\u0430\u0439\u0442\u0435\u0441\u044f, \u0447\u043e\u043c\u0443 \u0432&nbsp;<a href=\"https:\/\/www.youtube.com\/watch?v=78pitt3-TMc\">\u0446\u0435 \u0456\u043d\u0442\u0435\u0440\u0432'\u044e \u0437 \u041a\u0440\u0456\u0441\u0442\u043e\u0444\u043e\u043c \u0425\u044e\u0431\u043d\u0435\u0440\u043e\u043c.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0417\u0440\u043e\u0437\u0443\u043c\u0456\u0439\u0442\u0435 \u0440\u043e\u043b\u044c \u2018\u043f\u043e\u0441\u0442\u0456\u0439\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u0430\u2019 \u0432 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u0456 \u0435-\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442\u0456\u0432. \u0423 \u0446\u044c\u043e\u043c\u0443 \u0432\u0438\u0447\u0435\u0440\u043f\u043d\u043e\u043c\u0443 \u043f\u043e\u0441\u0456\u0431\u043d\u0438\u043a\u0443 \u043f\u043e\u044f\u0441\u043d\u044e\u0454\u0442\u044c\u0441\u044f, \u044f\u043a \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u0432\u043f\u043b\u0438\u0432\u0430\u0454 \u043d\u0430 \u0432\u0430\u0448\u0456 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0437\u043e\u0431\u043e\u0432'\u044f\u0437\u0430\u043d\u043d\u044f, \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e \u043a\u043e\u043b\u0438 \u0432\u0438 \u043f\u0440\u0430\u0446\u044e\u0454\u0442\u0435 \u0432 \u0440\u0456\u0437\u043d\u0438\u0445 \u043a\u0440\u0430\u0457\u043d\u0430\u0445, \u0442\u0430\u043a\u0438\u0445 \u044f\u043a \u041d\u0456\u043c\u0435\u0447\u0447\u0438\u043d\u0430 \u0442\u0430 \u0415\u0441\u0442\u043e\u043d\u0456\u044f. \u0414\u0456\u0437\u043d\u0430\u0439\u0442\u0435\u0441\u044f \u043f\u0440\u043e \u0443\u0433\u043e\u0434\u0443 \u043f\u0440\u043e \u0443\u043d\u0438\u043a\u043d\u0435\u043d\u043d\u044f \u043f\u043e\u0434\u0432\u0456\u0439\u043d\u043e\u0433\u043e \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f, \u0449\u043e \u0442\u0430\u043a\u0435 \u043f\u043e\u0441\u0442\u0456\u0439\u043d\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043d\u0438\u0446\u0442\u0432\u043e, \u0432\u0438\u043d\u044f\u0442\u043a\u0438 \u0437 \u043d\u0435\u0457 \u0442\u0430 \u0457\u0457 \u043d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u0434\u043b\u044f \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u043f\u0440\u043e\u0434\u0443\u043a\u0442\u0456\u0432 \u0456 \u0445\u043e\u043b\u0434\u0438\u043d\u0433\u043e\u0432\u0438\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439.<\/p>","protected":false},"author":3,"featured_media":6444,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33],"tags":[],"class_list":["post-2470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium 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