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EstoniaRiigikohus

MTA may freeze board members' homes before company tax bill lands

Riigikohus kept disposal bans on two board members' flat shares securing a future 63,100-euro bill: pre-assessment freezing is lawful but exceptional, and courts must serve refusal orders on those affected.

By Taxxa AI OyPublished 1 October 2026

Tax

Estonia's top administrative court has confirmed that the tax administration may obtain court permission to freeze board members' assets to secure a future personal liability bill before the company's own tax assessment is issuedRiigikohus — but only as an exception, with a specially justified need to act earlyRiigikohus. On 1 October 2026 the Administrative Chamber of the Riigikohus dismissed the appeal of two board membersRiigikohus and kept disposal-prohibition notations on their shares of a jointly owned apartmentRiigikohus.

The Maksu- ja Tolliamet (MTA) had audited C OÜ for VAT and special-case income tax for January to December 2023. An audit act of 16 October 2025 put the expected assessment at 63,100 euros and 65 cents plus interestRiigikohus. C OÜ and Osaühing W allegedly formed a single economic unit led by C OÜ: parking-service receipts of 322,504 euros and 36 cents, including 53,750 euros and 73 cents of VAT, flowed through W, which was not VAT-registered. The audit also found concealed cash turnover of 28,440 euros routed through the members' personal accounts, input VAT of about 1,064 euros claimed without entitlement, and non-business payouts of 14,184 euros carrying 3,546 euros of income tax. The company held no registered assets, with declared costs exceeding revenues in 2024 and 2025, and about 155 euros stood across its accounts at end-2023; each member declared monthly wages of roughly 1,140 euros.

On 29 October 2025 the MTA asked the Tallinn Administrative Court under MKS § 1361(1) for disposal notations on the apartment sharesRiigikohus. The court refused on 30 October 2025Riigikohus and withheld its orderRiigikohus; the Tallinn Circuit Court reversed that on 6 January 2026 and granted the notationsRiigikohus. The assessment followed on 27 January 2026Riigikohus; enforcement since 17 March 2026 has recovered only about 160 euros of the 63,100 euros and 65 centsRiigikohus.

On the substance, securing a future liability decision (vastutusotsus) before the company debt is fixed by assessment or declaration is in principle lawfulRiigikohus. A tax debt arises directly by force of law once the statutory liability falls due (MKS § 32), so it does not depend on an assessmentRiigikohus; the permission court tests whether the future liability decision is legally possible and likelyRiigikohus and whether any bar under MKS § 96(6) applies. But the earlier the intervention, the more exceptional its justification must beRiigikohus: likelihood is harder to establish, the interference lasts longer, and freezing measures must not pressure taxpayers in disputable audits. The MTA must therefore explain why securing cannot waitRiigikohus. Across all the circumstances — debt size, absence of company assets, concealment of cash turnover, members' means and the audit act — that threshold was met on 6 January 2026, in the closing phase of the company auditRiigikohus.

On procedure, withholding the refusal order from the affected persons breached procedural rulesRiigikohus: MKS § 1361(4) gives both the MTA and any person whose rights the order affects appeal rights against grants and refusals alikeRiigiteataja, and an unserved refusal cannot be appealedRiigikohus. No remand was needed — the chamber assessed the members' arguments itself — and it added a pointer for first-instance courts: where a request is refused but not plainly hopeless, the court may in a justified case grant interim protection for the appeal periodRiigikohus, such as a temporary disposal notation, served for enforcement first and on the person afterwardsRiigikohus.

Advisers facing an early freezing request should demand the why-now justification and test the likelihood of the future liability billRiigikohus. Costs stayed with each party. Legal basis: MKS §§ 1361, 96, 32 point 1, 40(1) and 84; HKMS §§ 234, 264, 265(3) and 175(3); Riigikohus order 3-25-3867 of 1 October 2026Riigikohus.

If you advise a board member facing an MTA freezing request before any assessment, demand the administration's why-now justification for acting early and test the likelihood of the future liability bill, including any bar under MKS § 96(6).

Sources

EstoniaRiigikohus

MTA may freeze board members' homes before company tax bill lands

By Taxxa AI OyPublished 1 October 2026

Tax