Past webinar · 8 April 2026 · recording and materials
Tax-free expenses in your company
How to use more pre-tax money, and use it wisely. Watch the webinar recording and use the workbook, spreadsheets and decision logic to review your own company’s expenses.
All the webinar materials in one place
- Webinar recording (2 h)
- Training slides
- Workbook with limits, 20+ real-life examples and a mini audit
- Tax-free expenses tool
- Car allowance and home office expense spreadsheets
Trainer Kaide-Liis Luht, CFO and founder of KL Raamatupidamine
Free resources
Webinar materials
All files are on Google Drive. Open them in your browser or save a copy. You can copy the Excel spreadsheets and fill them in with your own company’s data.
01
Webinar recording
A two-hour webinar: limits, decision logic and real-life examples. Watch it in full or skip to the topic you need.
02
Training slides
All the slides shown in the webinar, with limits, examples and legal references. PowerPoint file.
03
Workbook
A 32-page PDF: summary table of limits, 10 topics, 20+ real-life examples, two case studies, a mini audit and a 30-day action plan.
04
Tax-free expenses tool
A Google Docs tool to assess whether a specific expense belongs to the company and which documents you need.
05
Car allowance spreadsheet
A template with instructions for compensating the use of a personal car. Mileage log and allowance calculation in one file.
06
Home office expense spreadsheet
Calculates the work-use share of home office costs such as rent, electricity and internet, and helps you justify the reimbursement.
From the webinar
Limits covered in the webinar
| Cost | Limit | Key condition |
|---|---|---|
| Personal car allowance | 0.50 €/km, up to 550 € a month | a mileage log for every trip |
| Daily allowance on foreign business trips | 75 € a day (first 15 days of the month), then 40 € | only while abroad |
| Sports and health costs | 400 € a year per employee | no quarterly cap any more, declare in TSD annex 4 |
| Entertainment expenses | 50 € a month + 2% of the gross payroll | unused amounts carry over to the following months |
| Promotional gifts | up to 21 € each (excluding VAT) | the gift must serve an advertising purpose |
| Home office costs | by work-use share | a written remote work agreement and calculation method |
| Work-related training | no limit | a direct link to job duties and a certificate of attendance |
The limits apply from 1 January 2025, as presented in the webinar. A limit is a ceiling: anything above it is taxed from the first euro. Before deciding, check the current rate on the emta.ee website.
Decision logic
Three questions for every expense
These three questions work for any expense. Use them before you spend, not after.
1
Is the expense related to the business?
Does it help earn, keep or grow income? Personal comfort, family members’ costs and hobbies labelled as business costs are red flags.
2
Can the expense be reasonably justified?
It does not have to be unavoidable, but it must be proportionate. The tax authority asks: why this amount and why this form?
3
Are the documents in place?
Every expense needs an invoice. Some also need a mileage log, a business trip order, a list of participants or a remote work agreement.
Contents
What the webinar covered
- Sports and health: what falls under the 400 € limit and what does not
- Gifts, entertainment expenses and fringe benefits: three types, three sets of rules
- Home office reimbursement: proportion, agreement and work need
- Cars and transport: mileage allowance and private use of a company car
- Business trips and daily allowances: foreign vs domestic trips
- Training and further education, including MBAs and repayment clauses
- Work tools and equipment: when a fringe benefit risk arises
- Occupational health: mandatory costs and health promotion
- Phone, internet and communications: splitting work and personal use
- Borderline cases and two case studies
Are tax-free expenses handled correctly in your company? Let’s review together which benefits you already use, what you are leaving unused and where the tax risks are.
Read and watch next
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Entertainment expenses: are you paying more tax than you need to?
Recording of an earlier webinar: when a client event is a business expense and when it becomes taxable.
Templates
Free document templates and videos
Google Sheets templates for mileage allowance and home office costs, plus short videos.
Blog
10 of the most expensive financial mistakes business owners make
Small habits that cost you money month after month, and a 30-minute financial health check.
Next free webinar: managing your company by the numbers
Thursday 5 November at 10.00, on Zoom. We cover which numbers and KPIs a manager needs to see to make data-driven decisions.
or see all webinars