In Estonia dividends paid by Estonian companies to Estonian pension funds are not subject to tax, whereas dividends paid to non-resident pension funds are subject to a withholding tax of 22%.
Eestis ei maksustata Eesti äriühingute poolt Eesti pensionifondidele makstavaid dividende, samas kui välisriigi pensionifondidele makstavatest dividendidest peetakse kinni 22 %.