Dispute resolution

Estonia Dispute Resolution Country Profile






last update 15 June 2015


Competent Authority 

Ministry of Finance
Endla 15
10 122 Estonia

Tax and Customs Board
Lõõtsa 8a
15 176 Estonia


Tax and Customs Board

Scope of MAP & MAP APA

Application of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxation of income

Domestic guidelines & administrative arrangements

Instructions in Estonian: http://www.emta.ee/index.php?id=21387

Time for filing

According to Article 25 (1) of the Tax Treaty, the case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

Form of request

No specific form

Documentation requirement

No formal requirements

User fees


Tax collection / penalty / interest

General provisions apply

Other dispute resolution mechanisms

EU Arbitration Convention

Government Website 

Ministry of Finance: http://www.fin.ee/?lang=en

Tax and Customs Board: http://www.emta.ee/


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