et

mitteresident

1 substantive

EKI Combined Dictionary 2026

Last modified 06.07.2025

Meanings

(maksuarvestuse mõttes:) välisriigi residendist isik, kes on teisest riigist veidi tulu saanud, nt teinud seal palgatööd või müünud kinnisvara

Translations

Terminological databases

EKI terminibaas Esterm

ID 700466 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticsEconomics
  • isik, kes viibib suurema osa aastast väljaspool elu- või asukohariiki
  • person or company with a registered address outside the country for legal and tax purposes
mitteresident
Usage examples
  • Paragrahvis 53 sätestatud tulumaksuga maksustatakse mitteresidendi poolt püsiva tegevuskoha kaudu tehtud erisoodustused, kingitused ja annetused, kasumieraldised ning ettevõtlusega mitteseotud kulud.
non-resident
Usage examples
  • '5. A person covered by a special scheme for civil servants who is resident in Sweden, and: ... (b) who is not entitled to a Swedish pension, shall be liable to pay for medical care provided in Sweden at the rates which according to Swedish legislation apply for non-residents insofar as the care provided is covered by the special scheme concerned and/or by the personal insurance scheme supplementing it. This also applies to the spouse and children under the age of 18 of such a person.'
non-résident
ulkomaalainen

Eesti-vene-eesti õigusterminoloogiabaas

ID 496108 Last modified 09.12.2022
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Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid)

ID 738434 Last modified 12.09.2024
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  • (3) Mitteresident on lõigetes 1 ja 2 nimetamata füüsiline või juriidiline isik. Mitteresidendi kohta käivaid sätteid kohaldatakse ka juriidilise isiku staatuseta välismaisele isikuteühendusele või varakogumile (välja arvatud lepingulisele investeerimisfondile), mida selle asutamise või moodustamise riigi õiguse kohaselt käsitatakse tulumaksuga maksustamisel juriidilise isikuna. Mitteresident maksab tulumaksu ainult Eesti tuluallikast saadud tulult §-s 29 sätestatu kohaselt. Mitteresidendist juriidilise isiku tulud deklareeritakse ja maksustatakse ning tulumaks peetakse kinni ja tasutakse samadel tingimustel ja korras nagu mitteresidendist füüsilise isiku puhul, kui käesolevas seaduses ei ole sätestatud teisiti.
  • defineeritakse kõikide Eesti õigusaktide ulatuses
  • (3) A non-resident is a natural or legal person not specified in subsections 1 and 2. The provisions concerning a non-resident also apply to a foreign association of persons or pool of assets (except for common investment fund) without the status of a legal person, which pursuant to the law of the state of foundation or establishment thereof is treated as a legal person for income tax purposes. A non-resident pays income tax only on income derived from an Estonian source of income pursuant to the provisions of § 29. The income of a non-resident legal person is declared and income tax is charged, withheld and paid on the same conditions and in accordance with the same rules as in the event of a non-resident natural person unless otherwise provided in this Act.
  • defined within the scope of all Estonian legal instruments
mitteresident
non-resident

Turismi terminibaas

ID 632248 Last modified 06.07.2025
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  • isik, kelle valdavate majanduslike huvide keskus asub väljaspool tema majandusterritooriumi
  • individual whose centre of predominant economic interest is located outside its economic territory
mitteresident
Usage examples
  • Mitteresident maksab Eestis tulumaksu vaid Eesti tulult.
non-resident
Usage examples
  • Non-resident clients can not be digitally identified, so we will ask you to come to an LHV office.

Word forms

Inflection Type 22e

mitteresident mitteresidendid
mitteresidendi mitteresidentide
mitteresidenti mitteresidente ~ mitteresidentisid

Etymology not available

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Phrases and phrasal verbs not available

Compounds with search word as second component not available

Compounds with search word as first component not available

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