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Date: Fri, 23 Jan 2026 06:01:09 +0000
Feedback-Id: 12178:default:smaily.com
From: "Eesti Koolitus- ja Konverentsikeskus"
 <info@eestikonverentsikeskus.ee>
Message-Id: <fabnrP5rb-17948-0-12178@smlydlv3.net>
Mime-Version: 1.0
Reply-To: <info@eestikonverentsikeskus.ee>
Subject:
 =?UTF-8?q?Kuidas_seadusega_koosk=C3=B5las_maksuvabalt_ettev=C3=B5ttest_ra?=
 =?UTF-8?q?ha_v=C3=A4lja_v=C3=B5tta=3F?=
To: <info@poolq.ee>

--669efc57a8b24e8b179bc611343408eace9068fd807f63f921ff2c0aa804
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Tea oma =C3=B5igusi!
						Vaata seda kirja
							veebis (https://eestikonverentsikeskus.webcopy.smai.ly/post?mid=3Dfa=
bnrP5rb&amp;oid=3D12178&amp;sig=3Deff9c80bb0282ea58990fe7686e0f220e4baacabf=
dd9389b3915a7971ff2d2ff).
https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAppAndbc&amp;mid=3Dfabn=
rP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F%=
3Futm_campaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabal=
t%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%2=
53F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D77a23195266cce=
472fd8fe55343ae6dfe2396cdf56820b911be939ea51c3a9dd
Kuidas seadusega koosk=C3=B5las maksuvabalt ettev=C3=B5ttest raha v=C3=A4lj=
a v=C3=B5tta?
(https://eestikonverentsikeskus.trck.smai.ly/r?lid=3D1fcocq0e&amp;mid=3Dfab=
nrP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F=
koolitus%2Fmaksuvabalt-raha-valjavotmine-seadusega-kooskolas%2F%3Futm_campa=
ign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev=
%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_m=
edium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D21930dd8f2e9403cc21258776=
6ab94aaab715e3a4f702b14cad786d99854ff25)
Kuidas seadusega koosk=C3=B5las maksuvabalt ettev=C3=B5ttest raha v=C3=A4lj=
a v=C3=B5tta?
(https://eestikonverentsikeskus.trck.smai.ly/r?lid=3D1fcocq0e&amp;mid=3Dfab=
nrP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F=
koolitus%2Fmaksuvabalt-raha-valjavotmine-seadusega-kooskolas%2F%3Futm_campa=
ign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev=
%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_m=
edium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D21930dd8f2e9403cc21258776=
6ab94aaab715e3a4f702b14cad786d99854ff25)
https://eestikonverentsikeskus.sendsmaily.net/files/images/2023/01.png
Soodushind:
229=E2=82=AC
159=E2=82=AC+km
Kehtib kuni 25.01.2026
https://eestikonverentsikeskus.sendsmaily.net/files/images/2023/02.png
Kuup=C3=A4ev:
11.02.2026
https://eestikonverentsikeskus.sendsmaily.net/files/images/2023/03.png
Asukoht:
Online-koolitus
V=C3=A4ga paljud ettev=C3=B5tjad j=C3=A4tavad neile etten=C3=A4htud soodust=
used ja v=C3=B5imalused
kasutamata, sest nad lihtsalt ei tea oma =C3=B5igusi. Kuidas maksimaalselt =
maksuvaba
tulu kasutada? Millised =C3=BCksikisiku tulud ei kuulu tulumaksuga maksusta=
misele?
Millised on lubatud maksuvabad kulud t=C3=B6=C3=B6tajatele? Koolitus annab =
vastuse neile
ja paljudele teistele k=C3=BCsimustele.
Koolituse eesm=C3=A4rk on selgitada k=C3=B5iki seaduslikke v=C3=B5imalusi e=
ttev=C3=B5ttest
maksuvabalt raha k=C3=A4ttesaamiseks, v=C3=A4ltides seejuures v=C3=B5imalik=
ke maksuriske.
Koolitusel osaleja oskab kasutada lubatud v=C3=B5imalusi ettev=C3=B5ttest r=
aha
v=C3=A4ljav=C3=B5tmiseks ja seel=C3=A4bi s=C3=A4=C3=A4sta raha.
Hinna sisse kuulub koolituse j=C3=A4relvaatamise v=C3=B5imalus 14 p=C3=A4ev=
a jooksul.
Vaata programmi ja registreeru (https://eestikonverentsikeskus.trck.smai.ly=
/r?lid=3D1fcocq0e&amp;mid=3DfabnrP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F=
%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fmaksuvabalt-raha-valjavotmine-sea=
dusega-kooskolas%2F%3Futm_campaign%3DKuidas%2520seadusega%2520koosk%25C3%25=
B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%=
2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;=
sig=3D21930dd8f2e9403cc212587766ab94aaab715e3a4f702b14cad786d99854ff25)
https://eestikonverentsikeskus.ee/wp-content/uploads/2024/02/aule-kindsigo-=
1.png
Aule Kindsigo
Kindsigo Konsultatsioonid O=C3=9C, juhataja ja maksukonsultant						=09
Teemad:
=E2=80=A2 Maksuvaba tulu kasutamise reeglid
=E2=80=A2 Kuidas maksimaalselt maksuvaba tulu kasutada
=E2=80=A2 Millised =C3=BCksikisiku tulud ei kuulu tulumaksuga maksustamisel=
e
=E2=80=A2 Maksuvabad kulud t=C3=B6=C3=B6tajatele
=E2=80=A2 Soodustused ja vabastused kasumi v=C3=A4ljamaksmisel
=E2=80=A2 Dividendide maksustamine ja muud kasumieraldised =E2=80=93 arvest=
us ja v=C3=A4ljamaksete
deklareerimine
=E2=80=A2 V=C3=A4lisriigis tasutud tulumaksu kasutamine
=E2=80=A2 Dividend vs. t=C3=B6=C3=B6tasu
Tutvu ka meie teiste koolitustega (https://eestikonverentsikeskus.trck.smai=
.ly/r?lid=3DAppAndbc&amp;mid=3DfabnrP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A=
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20koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520raha%2520=
v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_source%3D=
sendsmaily&amp;sig=3D77a23195266cce472fd8fe55343ae6dfe2396cdf56820b911be939=
ea51c3a9dd) =C2=BB
Exceli koolitus finantsjuhile (https://eestikonverentsikeskus.trck.smai.ly/=
r?lid=3Don1Anzep&amp;mid=3DfabnrP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%=
2Feestikonverentsikeskus.ee%2Fkoolitus%2Fexceli-koolitus-finantsjuhile%2F%3=
Futm_campaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt=
%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%25=
3F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D988b448a3c9a86f=
c542201c7ef3bbc0fbc12f52b55bba701cc34a77c9305ebdb)
Exceli koolitus finantsjuhile (https://eestikonverentsikeskus.trck.smai.ly/=
r?lid=3Don1Anzep&amp;mid=3DfabnrP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%=
2Feestikonverentsikeskus.ee%2Fkoolitus%2Fexceli-koolitus-finantsjuhile%2F%3=
Futm_campaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt=
%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%25=
3F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D988b448a3c9a86f=
c542201c7ef3bbc0fbc12f52b55bba701cc34a77c9305ebdb)
Soodushind:
229
159=E2=82=AC
+km (kehtib 25. jaanuarini)
Toimumisaeg:
29.01.2026
Ettev=C3=B5tte ostu-m=C3=BC=C3=BCgi protsess - mida on oluline teada? (http=
s://eestikonverentsikeskus.trck.smai.ly/r?lid=3Doppbb2do&amp;mid=3DfabnrP5r=
b&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkooli=
tus%2Fettevotte-ostu-muugi-protsess%2F%3Futm_campaign%3DKuidas%2520seaduseg=
a%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520raha%=
2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_sourc=
e%3Dsendsmaily&amp;sig=3D099acb9c921c93b8dc33513eb7af4e9558aabe4d52d25827cc=
189f7236b1811f)
Ettev=C3=B5tte ostu-m=C3=BC=C3=BCgi protsess - mida on oluline teada? (http=
s://eestikonverentsikeskus.trck.smai.ly/r?lid=3Doppbb2do&amp;mid=3DfabnrP5r=
b&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkooli=
tus%2Fettevotte-ostu-muugi-protsess%2F%3Futm_campaign%3DKuidas%2520seaduseg=
a%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520raha%=
2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_sourc=
e%3Dsendsmaily&amp;sig=3D099acb9c921c93b8dc33513eb7af4e9558aabe4d52d25827cc=
189f7236b1811f)
Soodushind:
229
159=E2=82=AC
+km (kehtib 25. jaanuarini)
Toimumisaeg:
06.02.2026
Eesti ettev=C3=B5tjate v=C3=B5imalused =C3=A4ri alustamiseks Ukrainas (http=
s://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAcz0npbz&amp;mid=3DfabnrP5r=
b&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkooli=
tus%2Feesti-ettevotjate-voimalused-ari-alustamiseks-ukrainas%2F%3Futm_campa=
ign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev=
%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_m=
edium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D147d32e628502b8af275ab44d=
15b6323aa8c3a2db54a9f73811323c32e9d2680)
Eesti ettev=C3=B5tjate v=C3=B5imalused =C3=A4ri alustamiseks Ukrainas (http=
s://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAcz0npbz&amp;mid=3DfabnrP5r=
b&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkooli=
tus%2Feesti-ettevotjate-voimalused-ari-alustamiseks-ukrainas%2F%3Futm_campa=
ign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev=
%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_m=
edium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D147d32e628502b8af275ab44d=
15b6323aa8c3a2db54a9f73811323c32e9d2680)
Soodushind:
219
149=E2=82=AC
+km (kehtib 25. jaanuarini)
Toimumisaeg:
24.03.2026
Vaata k=C3=B5iki meie koolitusi (https://eestikonverentsikeskus.trck.smai.l=
y/r?lid=3DAppAndbc&amp;mid=3DfabnrP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2=
F%2Feestikonverentsikeskus.ee%2F%3Futm_campaign%3DKuidas%2520seadusega%2520=
koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520raha%2520v%=
25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_source%3Dse=
ndsmaily&amp;sig=3D77a23195266cce472fd8fe55343ae6dfe2396cdf56820b911be939ea=
51c3a9dd) =C2=BB
Veronika Nuutmann
(https://eestikonverentsikeskus.ee/wp-content/uploads/2023/09/UUS_Veronika-=
pilt.png)
Veronika Nuutmann
s=C3=BCndmuste peaprodutsent
+372 58230788
veronika@eestikonverentsikeskus.ee (mailto:veronika@eestikonverentsikeskus.=
ee)
https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAppAndbc&amp;mid=3Dfabn=
rP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F%=
3Futm_campaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabal=
t%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%2=
53F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D77a23195266cce=
472fd8fe55343ae6dfe2396cdf56820b911be939ea51c3a9dd
Eesti Ps=C3=BChholoogia Aastakonverents 2026 (https://eestikonverentsikesku=
s.trck.smai.ly/r?lid=3Dodclpdcm&amp;mid=3DfabnrP5rb&amp;oid=3D12178&amp;url=
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aastakonverents-2026%2F%3Futm_campaign%3DKuidas%2520seadusega%2520koosk%25C=
3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4=
lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&=
amp;sig=3D579ef1000d5621e6efd6485950ebc0320ef7300298c5e0356d59034ed4f67249)
Saate selle e-kirja, kuna usume, et teie ettev=C3=B5te v=C3=B5ib meie teenu=
stest kasu
saada. Teie kontaktandmed on saadud avalikult k=C3=A4ttesaadavatest allikat=
est v=C3=B5i
kolmandate osapoolte andmepakkujatelt. Kui te ei soovi meilt enam e-kirju
saada, saate igal ajal tellimusest loobuda.
----
info@eestikonverentsikeskus.ee (mailto:info@eestikonverentsikeskus.ee) |
Telefon: 608 0848
Loobu uudiskirjast (https://eestikonverentsikeskus.optout.smai.ly/unsubscri=
be?mid=3DfabnrP5rb&amp;oid=3D12178&amp;sig=3Db8cd82ecd2db76a1a0444d2f7668c1=
63a2e4840dc8e9272efc35e01445a7c187) | Muuda profiili (https://eestikonveren=
tsikeskus.trck.smai.ly/r?lid=3D3mzAdedZ&amp;mid=3DfabnrP5rb&amp;oid=3D12178=
&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.sendsmaily.net%2Ftemplate%2=
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ge%25203%26utm_campaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520m=
aksuvabalt%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%=
25B5tta%253F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3De124f=
cc9a87fe884f5964b0627c667dd2fa0d6ccb3b478498d78909bd408f798)
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ground-color:#fff" width=3D"600"><tbody><tr><td style=3D"border-collapse:co=
llapse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspa=
ce:0" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"width-in" style=3D"border-collapse:collapse; border:none; -prema=
iler-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=3D"col" id=
=3D"node-0gln7" style=3D"border-collapse:collapse; border:none; vertical-al=
ign:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table bord=
er=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node html" id=3D"node=
-w8rne" style=3D"border-collapse:collapse; border:none; -premailer-width:10=
0%; width:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td style=3D"bo=
rder-collapse:collapse; border:none; vertical-align:top; mso-table-lspace:0=
; mso-table-rspace:0; padding-bottom:0; padding-top:0" valign=3D"top"><!-- =
LINK -->
<a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3D1fcocq0e&mid=
=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fmaksuvabalt-raha-valjavotmine-seadusega-kooskolas%2F%3Futm_campaig=
n%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%2=
5C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_med=
ium%3Demail%26utm_source%3Dsendsmaily&sig=3D21930dd8f2e9403cc212587766ab94a=
aab715e3a4f702b14cad786d99854ff25" style=3D"display: inline-block; margin: =
0px; padding: 0px; border: none;" target=3D"_blank">
<!-- PILT -->
<img alt=3D"Kuidas seadusega koosk=C3=B5las maksuvabalt ettev=C3=B5ttest ra=
ha v=C3=A4lja v=C3=B5tta?" class=3D"full" height=3D"auto" src=3D"https://ee=
stikonverentsikeskus.ee/wp-content/uploads/2023/11/maksuvaba-raha.png" styl=
e=3D"outline:0; text-decoration:none; -ms-interpolation-mode:bicubic; heigh=
t:auto; border:none; width:600px; margin:0; padding:0" title=3D"" width=3D"=
600"/></a>
</td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab=
le></td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" class=3D"container" id=3D"node-clsb9" style=3D"border-collapse:co=
llapse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbo=
dy><tr><td style=3D"border-collapse:collapse; border:none; vertical-align:t=
op; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table align=3D"=
center" bgcolor=3D"#ffffff" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"bg-in width" style=3D"border-collapse:collapse; border:none; mar=
gin-left:auto; margin-right:auto; -premailer-width:600px; width:600px; back=
ground-color:#fff" width=3D"600"><tbody><tr><td class=3D"spacing" style=3D"=
border-collapse:collapse; border:none; vertical-align:top; mso-table-lspace=
:0; mso-table-rspace:0; font-size:1px; line-height:0px -premailer-width:20p=
x; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td style=3D"border-c=
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table-rspace:0" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"width-in" style=3D"border-collapse:collapse; border:no=
ne; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=
=3D"col" id=3D"node-x7s3d" style=3D"border-collapse:collapse; border:none; =
vertical-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top">=
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node html"=
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er-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td =
style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-tab=
le-lspace:0; mso-table-rspace:0; padding-bottom:0; padding-top:0" valign=3D=
"top"><meta content=3D"text/html; charset=3Dutf-8" http-equiv=3D"Content-Ty=
pe"/><meta content=3D"IE=3Dedge" http-equiv=3D"X-UA-Compatible"/><style typ=
e=3D"text/css">@media screen and (max-width: 640px) {
    *.fluid {
        width: 100% !important;
        height: auto !important;
        display: table !important;
        max-width: 100% !important
        }
    *.hide {
        display: none !important;
        width: 0 !important;
        height: 0 !important
        }
    .heightauto {
        height: auto !important
        }
    .widthauto {
        width: auto !important
        }
    .center {
        text-align: center !important
        }
    }</style><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=
=3D"fluid" style=3D"border-collapse:collapse; border:none; width:100%" widt=
h=3D"100%"><tbody><tr><td align=3D"left" style=3D"border-collapse:collapse;=
 border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0; t=
ext-align:left; padding:20px 0 20px 0; font-family:Arial, Helvetica, sans-s=
erif; font-size:18px; line-height:24px; color:#000c3e" valign=3D"top"><stro=
ng>
<!-- LINK -->
<a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3D1fcocq0e&mid=
=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fmaksuvabalt-raha-valjavotmine-seadusega-kooskolas%2F%3Futm_campaig=
n%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%2=
5C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_med=
ium%3Demail%26utm_source%3Dsendsmaily&sig=3D21930dd8f2e9403cc212587766ab94a=
aab715e3a4f702b14cad786d99854ff25" style=3D"color:#000c3e; text-decoration:=
none" target=3D"_blank">
<!-- PEALKIRI -->
Kuidas seadusega koosk=C3=B5las maksuvabalt ettev=C3=B5ttest raha v=C3=A4lj=
a v=C3=B5tta?
</a></strong></td></tr><tr><td align=3D"center" style=3D"border-collapse:co=
llapse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspa=
ce:0" valign=3D"top"><table align=3D"center" border=3D"0" cellpadding=3D"0"=
 cellspacing=3D"0" style=3D"border-collapse:collapse; border:none; margin-l=
eft:auto; margin-right:auto"><tbody><tr><td align=3D"center" style=3D"borde=
r-collapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; m=
so-table-rspace:0; width:34%; text-align:center" valign=3D"top" width=3D"34=
%"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"fluid" =
style=3D"border-collapse:collapse; border:none; width:100%" width=3D"100%">=
<tbody><tr><td style=3D"border-collapse:collapse; border:none; vertical-ali=
gn:top; mso-table-lspace:0; mso-table-rspace:0; padding:0 10px 0 0" valign=
=3D"top"><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"fluid" style=3D"border-collapse:collapse; border:none; marg=
in-left:0; margin-right:auto; width:180px" width=3D"180"><tbody><tr><td ali=
gn=3D"center" style=3D"border-collapse:collapse; border:none; vertical-alig=
n:top; mso-table-lspace:0; mso-table-rspace:0; padding:0 0" valign=3D"top">=
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-col=
lapse:collapse; border:none; color:#000C3E; font-family:Arial, Helvetica, s=
ans-serif; font-size:14px; line-height:16px" width=3D"100%"><tbody><tr><td =
align=3D"left" class=3D"center" style=3D"border-collapse:collapse; border:n=
one; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0; text-align=
:left" valign=3D"top"><img alt=3D"" height=3D"40" src=3D"https://eestikonve=
rentsikeskus.sendsmaily.net/files/images/2023/01.png" style=3D"outline:0; t=
ext-decoration:none; -ms-interpolation-mode:bicubic; height:40px; border:no=
ne; width:29px" width=3D"29"/></td></tr><tr><td align=3D"left" class=3D"cen=
ter" style=3D"border-collapse:collapse; border:none; vertical-align:top; ms=
o-table-lspace:0; mso-table-rspace:0; text-align:left" valign=3D"top"><stro=
ng>Soodushind:</strong><br/><span style=3D"text-decoration:line-through">
<!-- TAVAHIND -->
229=E2=82=AC
</span>
<!-- SOODUSHIND -->
159=E2=82=AC+km<strong>
</strong><br/><span style=3D"font-size:12px;">
<!-- M=C3=84RKUS -->
Kehtib kuni 25.01.2026
</span></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbod=
y></table></td><td align=3D"center" style=3D"border-collapse:collapse; bord=
er:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0; width:=
34%; text-align:center" valign=3D"top" width=3D"34%"><table border=3D"0" ce=
llpadding=3D"0" cellspacing=3D"0" class=3D"fluid" style=3D"border-collapse:=
collapse; border:none; width:100%" width=3D"100%"><tbody><tr><td style=3D"b=
order-collapse:collapse; border:none; vertical-align:top; mso-table-lspace:=
0; mso-table-rspace:0; padding:0 10px 0 0" valign=3D"top"><table align=3D"l=
eft" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"fluid" style=
=3D"border-collapse:collapse; border:none; margin-left:0; margin-right:auto=
; width:180px" width=3D"180"><tbody><tr><td align=3D"center" style=3D"borde=
r-collapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; m=
so-table-rspace:0; padding:0 0" valign=3D"top"><table border=3D"0" cellpadd=
ing=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border:none;=
 color:#000C3E; font-family:Arial, Helvetica, sans-serif; font-size:14px; l=
ine-height:16px" width=3D"100%"><tbody><tr><td align=3D"left" class=3D"cent=
er" style=3D"border-collapse:collapse; border:none; vertical-align:top; mso=
-table-lspace:0; mso-table-rspace:0; text-align:left" valign=3D"top"><img a=
lt=3D"" height=3D"40" src=3D"https://eestikonverentsikeskus.sendsmaily.net/=
files/images/2023/02.png" style=3D"outline:0; text-decoration:none; -ms-int=
erpolation-mode:bicubic; height:40px; border:none; width:27px" width=3D"27"=
/></td></tr><tr><td align=3D"left" class=3D"center" style=3D"border-collaps=
e:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-=
rspace:0; text-align:left" valign=3D"top"><strong>Kuup=C3=A4ev:<br/>
<!-- KUUP=C3=84EV -->
</strong>11.02.2026</td></tr></tbody></table></td></tr></tbody></table></td=
></tr></tbody></table></td><td align=3D"center" style=3D"border-collapse:co=
llapse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspa=
ce:0; width:32%; text-align:center" valign=3D"top" width=3D"32%"><table bor=
der=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"fluid" style=3D"bord=
er-collapse:collapse; border:none; width:100%" width=3D"100%"><tbody><tr><t=
d style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-t=
able-lspace:0; mso-table-rspace:0; padding:0 0 0 0" valign=3D"top"><table a=
lign=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"flu=
id" style=3D"border-collapse:collapse; border:none; margin-left:0; margin-r=
ight:auto; width:179px" width=3D"179"><tbody><tr><td align=3D"center" style=
=3D"border-collapse:collapse; border:none; vertical-align:top; mso-table-ls=
pace:0; mso-table-rspace:0; padding:0 0" valign=3D"top"><table border=3D"0"=
 cellpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; bor=
der:none; color:#000C3E; font-family:Arial, Helvetica, sans-serif; font-siz=
e:14px; line-height:16px" width=3D"100%"><tbody><tr><td align=3D"left" clas=
s=3D"center" style=3D"border-collapse:collapse; border:none; vertical-align=
:top; mso-table-lspace:0; mso-table-rspace:0; text-align:left" valign=3D"to=
p"><img alt=3D"" height=3D"40" src=3D"https://eestikonverentsikeskus.sendsm=
aily.net/files/images/2023/03.png" style=3D"outline:0; text-decoration:none=
; -ms-interpolation-mode:bicubic; height:40px; border:none; width:23px" wid=
th=3D"23"/></td></tr><tr><td align=3D"left" class=3D"center" style=3D"borde=
r-collapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; m=
so-table-rspace:0; text-align:left" valign=3D"top"><strong>Asukoht:<br/>
<!-- ASUKOHT -->
</strong>Online-koolitus </td></tr></tbody></table></td></tr></tbody></tabl=
e></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></t=
able></td></tr></tbody></table></td></tr></tbody></table></td><td class=3D"=
spacing" style=3D"border-collapse:collapse; border:none; vertical-align:top=
; mso-table-lspace:0; mso-table-rspace:0; font-size:1px; line-height:0px -p=
remailer-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td></t=
r></tbody></table></td></tr></tbody></table><table border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" class=3D"container" id=3D"node-0udpn" style=3D"bor=
der-collapse:collapse; border:none; -premailer-width:100%; width:100%" widt=
h=3D"100%"><tbody><tr><td style=3D"border-collapse:collapse; border:none; v=
ertical-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><=
table align=3D"center" bgcolor=3D"#ffffff" border=3D"0" cellpadding=3D"0" c=
ellspacing=3D"0" class=3D"bg-in width" style=3D"border-collapse:collapse; b=
order:none; margin-left:auto; margin-right:auto; -premailer-width:600px; wi=
dth:600px; background-color:#fff" width=3D"600"><tbody><tr><td class=3D"spa=
cing" style=3D"border-collapse:collapse; border:none; vertical-align:top; m=
so-table-lspace:0; mso-table-rspace:0; font-size:1px; line-height:0px -prem=
ailer-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td st=
yle=3D"border-collapse:collapse; border:none; vertical-align:top; mso-table=
-lspace:0; mso-table-rspace:0" valign=3D"top"><table border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" class=3D"width-in" style=3D"border-collapse:coll=
apse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody=
><tr><td class=3D"col" id=3D"node-yane8" style=3D"border-collapse:collapse;=
 border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0" v=
align=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=
=3D"node text" id=3D"node-jf781" style=3D"border-collapse:collapse; border:=
none; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D=
"spacing"><td style=3D"border-collapse:collapse; border:none; vertical-alig=
n:top; mso-table-lspace:0; mso-table-rspace:0; padding-bottom:10px; padding=
-top:10px" valign=3D"top"><p style=3D"margin:0; padding:0; text-decoration:=
none; color:#000c3e; font-family:Arial; font-size:14px; line-height:18px"><=
span style=3D"color:#000c3e">V=C3=A4ga paljud ettev=C3=B5tjad j=C3=A4tavad =
neile <strong>etten=C3=A4htud soodustused ja v=C3=B5imalused kasutamata</st=
rong>, sest nad lihtsalt ei tea oma =C3=B5igusi. Kuidas maksimaalselt maksu=
vaba tulu kasutada? Millised =C3=BCksikisiku tulud ei kuulu tulumaksuga mak=
sustamisele? Millised on lubatud maksuvabad kulud t=C3=B6=C3=B6tajatele? Ko=
olitus annab vastuse neile ja paljudele teistele k=C3=BCsimustele.</span></=
p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px">=C2=A0</p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">Koolituse eesm=C3=A4rk<strong> </strong>on selgitada k=C3=B5iki seadusli=
kke v=C3=B5imalusi ettev=C3=B5ttest maksuvabalt raha k=C3=A4ttesaamiseks, v=
=C3=A4ltides seejuures v=C3=B5imalikke maksuriske.</span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">Koolitusel osaleja oskab kasutada lubatud v=C3=B5imalusi ettev=C3=B5ttes=
t raha v=C3=A4ljav=C3=B5tmiseks ja seel=C3=A4bi s=C3=A4=C3=A4sta raha.</spa=
n></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px">=C2=A0</p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e"><strong>Hinna sisse kuulub koolituse j=C3=A4relvaatamise v=C3=B5imalus 1=
4 p=C3=A4eva jooksul.</strong></span></p>
</td></tr></tbody></table></td></tr></tbody></table></td><td class=3D"spaci=
ng" style=3D"border-collapse:collapse; border:none; vertical-align:top; mso=
-table-lspace:0; mso-table-rspace:0; font-size:1px; line-height:0px -premai=
ler-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td></tr></t=
body></table></td></tr></tbody></table><table border=3D"0" cellpadding=3D"0=
" cellspacing=3D"0" class=3D"container" id=3D"node-wb95z" style=3D"border-c=
ollapse:collapse; border:none; -premailer-width:100%; width:100%" width=3D"=
100%"><tbody><tr><td style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table=
 align=3D"center" bgcolor=3D"#ffffff" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"bg-in width" style=3D"border-collapse:collapse; border=
:none; margin-left:auto; margin-right:auto; -premailer-width:600px; width:6=
00px; background-color:#fff" width=3D"600"><tbody><tr><td class=3D"spacing"=
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ble-lspace:0; mso-table-rspace:0; font-size:1px; line-height:0px -premailer=
-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td style=
=3D"border-collapse:collapse; border:none; vertical-align:top; mso-table-ls=
pace:0; mso-table-rspace:0" valign=3D"top"><table border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" class=3D"width-in" style=3D"border-collapse:collap=
se; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody><=
tr><td class=3D"col" id=3D"node-yb163" style=3D"border-collapse:collapse; b=
order:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0" val=
ign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=
=3D"node html" id=3D"node-xobu3" style=3D"border-collapse:collapse; border:=
none; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D=
"spacing"><td style=3D"border-collapse:collapse; border:none; vertical-alig=
n:top; mso-table-lspace:0; mso-table-rspace:0; padding-bottom:0; padding-to=
p:0" valign=3D"top">
<meta content=3D"text/html; charset=3Dutf-8" http-equiv=3D"Content-Type"/><=
meta content=3D"IE=3Dedge" http-equiv=3D"X-UA-Compatible"/>
<style type=3D"text/css">@media screen and (max-width: 640px) {
    /* Standard classes */
    *.fluid {
        width: 100% !important;
        height: auto !important;
        display: table !important;
        max-width: 100% !important
        }
    *.hide {
        display: none !important;
        width: 0 !important;
        height: 0 !important
        }
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    .heightauto {
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        width: auto !important
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        padding: 0 0 10px 0 !important
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    }</style>
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"fluid" style=3D"border-collapse:collapse; border:none; margin-left:a=
uto; margin-right:auto; width:100%" width=3D"100%">
<tbody><tr>
<td align=3D"center" style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:10px 0; text-=
align:center" valign=3D"top">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"fluid" style=3D"border-collapse:collapse; border:none; margin-left:a=
uto; margin-right:auto; width:560px" width=3D"560">
<tbody><tr>
<td align=3D"center" style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:10px 0 10px 0=
; font-family:Arial, Helvetica, sans-serif; font-size:14px; line-height:20p=
x; color:#333; text-align:center" valign=3D"top">
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-col=
lapse:collapse; border:none; width:100%" width=3D"100%">
<tbody><tr>
<td align=3D"center" style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:0 0 0 0" vali=
gn=3D"top">
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<div align=3D"center">
<!--[if mso]>
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ellspacing=3D"0" border=3D"0" style=3D"border-spacing: 0; border-collapse: =
collapse; mso-table-lspace:0pt; mso-table-rspace:0pt;">
                                			<tr>
                                				<td style=3D"font-family:Arial,Helvetic=
a,sans-serif; height:34px;" align=3D"center">
                                					<v:roundrect xmlns:v=3D"urn:schemas-mi=
crosoft-com:vml" xmlns:w=3D"urn:schemas-microsoft-com:office:word" href=3D"=
https://eestikonverentsikeskus.trck.smai.ly/r?lid=3D1fcocq0e&mid=3DfabnrP5r=
b&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fma=
ksuvabalt-raha-valjavotmine-seadusega-kooskolas%2F%3Futm_campaign%3DKuidas%=
2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5tte=
st%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail=
%26utm_source%3Dsendsmaily&sig=3D21930dd8f2e9403cc212587766ab94aaab715e3a4f=
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70px;" arcsize=3D"100%" stroke=3D"f" fillcolor=3D"#68D4AC">
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                                					<center style=3D"color:#000C3E;font-fa=
mily:Arial,Helvetica,sans-serif">
                                		<![endif]-->
<a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3D1fcocq0e&mid=
=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fmaksuvabalt-raha-valjavotmine-seadusega-kooskolas%2F%3Futm_campaig=
n%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%2=
5C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_med=
ium%3Demail%26utm_source%3Dsendsmaily&sig=3D21930dd8f2e9403cc212587766ab94a=
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ly:Arial,Helvetica,sans-serif;text-decoration: none;-webkit-text-size-adjus=
t: none;text-align: center;color: #000C3E; background-color:#68D4AC; border=
-radius:40px; -webkit-border-radius:40px; -moz-border-radius:40px; width: a=
uto; padding:10px 30px; font-size:14px; line-height:14px; font-weight:norma=
l; mso-border-alt: none; " target=3D"_blank">
<strong>Vaata programmi ja registreeru</strong></a>
<!--[if mso]>
                                					</center>
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                                				</td>
                                			</tr>
                                		</table>
                                		<![endif]-->
</div>
<!-- /button -->
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td></tr></tbody></table></td></tr></tbody></table></td><td class=3D"spaci=
ng" style=3D"border-collapse:collapse; border:none; vertical-align:top; mso=
-table-lspace:0; mso-table-rspace:0; font-size:1px; line-height:0px -premai=
ler-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td></tr></t=
body></table></td></tr></tbody></table><table border=3D"0" cellpadding=3D"0=
" cellspacing=3D"0" class=3D"container" id=3D"node-z375p" style=3D"border-c=
ollapse:collapse; border:none; -premailer-width:100%; width:100%" width=3D"=
100%"><tbody><tr><td style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table=
 align=3D"center" bgcolor=3D"#eeeeee" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"bg-in width" style=3D"border-collapse:collapse; border=
:none; margin-left:auto; margin-right:auto; -premailer-width:600px; width:6=
00px; background-color:#eee" width=3D"600"><tbody><tr><td style=3D"border-c=
ollapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso-=
table-rspace:0" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"width-in" style=3D"border-collapse:collapse; border:no=
ne; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=
=3D"col" id=3D"node-0hgp6" style=3D"border-collapse:collapse; border:none; =
vertical-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top">=
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node html"=
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er-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td =
style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-tab=
le-lspace:0; mso-table-rspace:0; padding-bottom:0; padding-top:0" valign=3D=
"top">
<meta content=3D"text/html; charset=3Dutf-8" http-equiv=3D"Content-Type"/>
<meta content=3D"IE=3Dedge" http-equiv=3D"X-UA-Compatible"/>
<style type=3D"text/css">@media screen and (max-width: 640px) {
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        width: 100% !important;
        height: auto !important;
        display: table !important;
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        display: none !important;
        width: 0 !important;
        height: 0 !important
        }
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        height: auto !important
        }
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        width: auto !important
        }
    .center {
        text-align: center !important
        }
    .bpad20 {
        padding: 0 0 20px 0 !important
        }
    }</style>
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"fluid" style=3D"border-collapse:collapse; border:none; margin-left:a=
uto; margin-right:auto; width:560px" width=3D"560">
<tbody><tr>
<td align=3D"left" style=3D"border-collapse:collapse; border:none; vertical=
-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top">
<table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" styl=
e=3D"border-collapse:collapse; border:none; margin-left:0; margin-right:aut=
o">
<tbody><tr>
<td align=3D"left" style=3D"border-collapse:collapse; border:none; vertical=
-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:20px 0 20px 0; =
text-align:left" valign=3D"top">
<table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" clas=
s=3D"fluid" style=3D"border-collapse:collapse; border:none; margin-left:0; =
margin-right:auto">
<tbody><tr>
<td align=3D"center" style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:0" valign=3D"=
top">
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" st=
yle=3D"border-collapse:collapse; border:none; font-family:Arial, Helvetica,=
 sans-serif; font-size:14px; line-height:20px; text-align:center; color:#00=
0C3E">
<tbody><tr>
<td align=3D"center" style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:0; width:132p=
x" valign=3D"top" width=3D"132">
<!-- PILT 1 -->
<img alt=3D"" height=3D"80" src=3D"https://eestikonverentsikeskus.ee/wp-con=
tent/uploads/2024/02/aule-kindsigo-1.png" style=3D"outline:0; text-decorati=
on:none; -ms-interpolation-mode:bicubic; height:80px; border:none; width:80=
px" width=3D"80"/>
</td>
<td align=3D"left" style=3D"border-collapse:collapse; border:none; vertical=
-align:middle; mso-table-lspace:0; mso-table-rspace:0; padding:0 0 0 0; tex=
t-align:left" valign=3D"middle">
<!-- NIMI 2 -->
<strong>Aule Kindsigo<br/></strong>
Kindsigo Konsultatsioonid O=C3=9C, juhataja ja maksukonsultant							</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
</td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab=
le></td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspac=
ing=3D"0" class=3D"container" id=3D"node-bue1w" style=3D"border-collapse:co=
llapse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbo=
dy><tr><td style=3D"border-collapse:collapse; border:none; vertical-align:t=
op; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table align=3D"=
center" bgcolor=3D"#ffffff" border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"bg-in width" style=3D"border-collapse:collapse; border:none; mar=
gin-left:auto; margin-right:auto; -premailer-width:600px; width:600px; back=
ground-color:#fff" width=3D"600"><tbody><tr><td class=3D"spacing" style=3D"=
border-collapse:collapse; border:none; vertical-align:top; mso-table-lspace=
:0; mso-table-rspace:0; font-size:1px; line-height:0px -premailer-width:20p=
x; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td style=3D"border-c=
ollapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso-=
table-rspace:0" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"width-in" style=3D"border-collapse:collapse; border:no=
ne; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=
=3D"col" id=3D"node-x5m2h" style=3D"border-collapse:collapse; border:none; =
vertical-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top">=
<table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node text"=
 id=3D"node-j13sp" style=3D"border-collapse:collapse; border:none; -premail=
er-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td =
style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-tab=
le-lspace:0; mso-table-rspace:0; padding-bottom:10px; padding-top:10px" val=
ign=3D"top"><p style=3D"margin:0; padding:0; text-decoration:none; color:#0=
00c3e; font-family:Arial; font-size:14px; line-height:18px"><span style=3D"=
color:#000c3e"><strong>Teemad:</strong></span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px">=C2=A0</p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0Maksuvaba tulu kasutamise reeglid</span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0Kuidas maksimaalselt maksuvaba tulu kasutada</span>=
</p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0Millised =C3=BCksikisiku tulud ei kuulu tulumaksuga=
 maksustamisele</span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0Maksuvabad kulud t=C3=B6=C3=B6tajatele</span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0Soodustused ja vabastused kasumi v=C3=A4ljamaksmise=
l</span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0Dividendide maksustamine ja muud kasumieraldised =
=E2=80=93 arvestus ja v=C3=A4ljamaksete </span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=C2=A0 =C2=A0deklareerimine</span></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0V=C3=A4lisriigis tasutud tulumaksu kasutamine</span=
></p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><span style=3D"color:#000c3=
e">=E2=80=A2=C2=A0=C2=A0Dividend vs. t=C3=B6=C3=B6tasu</span></p>
</td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"node hr" id=3D"node-wwbo8" style=3D"border-collapse:collaps=
e; border:none; -premailer-width:100%; width:100%; margin:0 auto" width=3D"=
100%"><tbody><tr class=3D"spacing"><td height=3D"5" style=3D"border-collaps=
e:collapse; border:none; vertical-align:middle; mso-table-lspace:0; mso-tab=
le-rspace:0; font-size:1px; line-height:0px mso-line-height-rule:exactly; p=
adding-bottom:0; padding-top:0; height:5px" valign=3D"middle"><table align=
=3D"center" bgcolor=3D"#e5e5e5" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" style=3D"border-collapse:collapse; border:none; margin-left:auto; ma=
rgin-right:auto; background-color:#e5e5e5; width:100%; -premailer-width:100=
%" width=3D"100%"><tbody><tr><td bgcolor=3D"#e5e5e5" height=3D"2" style=3D"=
border-collapse:collapse; border:none; vertical-align:middle; mso-table-lsp=
ace:0; mso-table-rspace:0; font-size:1px; line-height:2px; mso-line-height-=
rule:exactly; background-color:#e5e5e5; height:2px; -premailer-height:2px" =
valign=3D"middle">=C2=A0</td></tr></tbody></table></td></tr></tbody></table=
><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node text=
" id=3D"node-r0eqh" style=3D"border-collapse:collapse; border:none; -premai=
ler-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td=
 style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-ta=
ble-lspace:0; mso-table-rspace:0; padding-bottom:10px; padding-top:10px" va=
lign=3D"top"><p style=3D"margin:0; padding:0; text-decoration:none; color:#=
000c3e; font-family:Arial; font-size:14px; line-height:18px"><a href=3D"htt=
ps://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAppAndbc&mid=3DfabnrP5rb&o=
id=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F%3Futm_campaign%=
3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C=
3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_mediu=
m%3Demail%26utm_source%3Dsendsmaily&sig=3D77a23195266cce472fd8fe55343ae6dfe=
2396cdf56820b911be939ea51c3a9dd" style=3D"color:#212121; text-decoration:no=
ne" target=3D"_blank"><span style=3D"color:#000c3e"><strong>Tutvu ka meie t=
eiste koolitustega</strong></span></a>=C2=A0<strong>=C2=BB</strong></p>
</td></tr></tbody></table></td></tr></tbody></table></td><td class=3D"spaci=
ng" style=3D"border-collapse:collapse; border:none; vertical-align:top; mso=
-table-lspace:0; mso-table-rspace:0; font-size:1px; line-height:0px -premai=
ler-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td></tr></t=
body></table></td></tr></tbody></table><table border=3D"0" cellpadding=3D"0=
" cellspacing=3D"0" class=3D"container" id=3D"node-xufcx" style=3D"border-c=
ollapse:collapse; border:none; -premailer-width:100%; width:100%" width=3D"=
100%"><tbody><tr><td style=3D"border-collapse:collapse; border:none; vertic=
al-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table=
 align=3D"center" bgcolor=3D"#ffffff" border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"bg-in width" style=3D"border-collapse:collapse; border=
:none; margin-left:auto; margin-right:auto; -premailer-width:600px; width:6=
00px; background-color:#fff" width=3D"600"><tbody><tr><td class=3D"spacing"=
 style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-ta=
ble-lspace:0; mso-table-rspace:0; font-size:1px; line-height:0px -premailer=
-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td style=
=3D"border-collapse:collapse; border:none; vertical-align:top; mso-table-ls=
pace:0; mso-table-rspace:0" valign=3D"top"><table border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0" class=3D"width-in" style=3D"border-collapse:collap=
se; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody><=
tr><td class=3D"col" id=3D"node-swqqq" style=3D"border-collapse:collapse; b=
order:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0" val=
ign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=
=3D"node html" id=3D"node-ikwle" style=3D"border-collapse:collapse; border:=
none; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D=
"spacing"><td style=3D"border-collapse:collapse; border:none; vertical-alig=
n:top; mso-table-lspace:0; mso-table-rspace:0; padding-bottom:0; padding-to=
p:0" valign=3D"top"><meta content=3D"text/html; charset=3Dutf-8" http-equiv=
=3D"Content-Type"/><meta content=3D"IE=3Dedge" http-equiv=3D"X-UA-Compatibl=
e"/><style type=3D"text/css">@media screen and (max-width: 640px) {
    .fluid {
        width: 100% !important;
        height: auto !important;
        display: table !important;
        max-width: 100% !important
        }
    .hide {
        display: none !important;
        width: 0 !important;
        height: 0 !important
        }
    .heightauto {
        height: auto !important
        }
    .widthauto {
        width: auto !important
        }
    .center {
        text-align: center !important
        }
    .bpad20 {
        padding: 0 0 20px 0 !important
        }
    }</style><table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" class=3D"fluid" style=3D"border-collapse:collapse; border:none; =
margin-left:auto; margin-right:auto; width:560px" width=3D"560"><tbody><tr>=
<td align=3D"left" style=3D"border-collapse:collapse; border:none; vertical=
-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table a=
lign=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bor=
der-collapse:collapse; border:none; margin-left:0; margin-right:auto"><tbod=
y><tr><td align=3D"left" style=3D"border-collapse:collapse; border:none; ve=
rtical-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:10px 0; t=
ext-align:left" valign=3D"top"><table align=3D"left" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" class=3D"fluid" style=3D"border-collapse:collaps=
e; border:none; margin-left:0; margin-right:auto"><tbody><tr><td align=3D"c=
enter" style=3D"border-collapse:collapse; border:none; vertical-align:top; =
mso-table-lspace:0; mso-table-rspace:0; padding:0" valign=3D"top"><table al=
ign=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bo=
rder-collapse:collapse; border:none; font-family:Arial, Helvetica, sans-ser=
if; font-size:14px; line-height:20px; text-align:center; color:#000c3e"><tb=
ody><tr><td align=3D"center" style=3D"border-collapse:collapse; border:none=
; vertical-align:middle; mso-table-lspace:0; mso-table-rspace:0; padding:0;=
 width:64px" valign=3D"middle" width=3D"64">
<!-- PILT -->
<a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3Don1Anzep&mid=
=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fexceli-koolitus-finantsjuhile%2F%3Futm_campaign%3DKuidas%2520seadu=
sega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520ra=
ha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_so=
urce%3Dsendsmaily&sig=3D988b448a3c9a86fc542201c7ef3bbc0fbc12f52b55bba701cc3=
4a77c9305ebdb" target=3D"_blank"><img alt=3D"Exceli koolitus finantsjuhile"=
 height=3D"64" src=3D"https://eestikonverentsikeskus.ee/wp-content/themes/e=
kkk/assets/icons/Online-koolitus-128px.png" style=3D"outline:0; text-decora=
tion:none; -ms-interpolation-mode:bicubic; height:64px; border:none; width:=
64px" width=3D"64"/></a></td><td style=3D"border-collapse:collapse; border:=
none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:0=
; font-size:1px; line-height:1px; width:20px" valign=3D"top" width=3D"20">=
=C2=A0</td><td align=3D"left" style=3D"border-collapse:collapse; border:non=
e; vertical-align:middle; mso-table-lspace:0; mso-table-rspace:0; padding:0=
; text-align:left" valign=3D"middle"><table align=3D"left" border=3D"0" cel=
lpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border:=
none; font-family:Arial, Helvetica, sans-serif; font-size:14px; line-height=
:16px; text-align:left; color:#000c3e"><tbody><tr><td align=3D"left" style=
=3D"border-collapse:collapse; border:none; vertical-align:top; mso-table-ls=
pace:0; mso-table-rspace:0; text-align:left; padding:0 0 5px 0" valign=3D"t=
op"><strong><a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3D=
on1Anzep&mid=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsike=
skus.ee%2Fkoolitus%2Fexceli-koolitus-finantsjuhile%2F%3Futm_campaign%3DKuid=
as%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5=
ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Dem=
ail%26utm_source%3Dsendsmaily&sig=3D988b448a3c9a86fc542201c7ef3bbc0fbc12f52=
b55bba701cc34a77c9305ebdb" style=3D"color:#000c3e; text-decoration:none" ta=
rget=3D"_blank">
<!-- PEALKIRI -->
Exceli koolitus finantsjuhile
</a></strong></td></tr><tr><td align=3D"left" style=3D"border-collapse:coll=
apse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace=
:0; text-align:left; padding:0; font-size:12px; line-height:14px" valign=3D=
"top">Soodushind:<span style=3D"text-decoration:line-through">
<!-- TAVAHIND -->
229
</span><strong>
<!-- SOODUSHIND -->
159=E2=82=AC
</strong>
<!-- M=C3=84RKUS -->
+km (kehtib 25. jaanuarini)<br/>Toimumisaeg:=20
<!-- KUUP=C3=84EV -->
29.01.2026
</td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab=
le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></=
table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node=
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"><td style=3D"border-collapse:collapse; border:none; vertical-align:top; m=
so-table-lspace:0; mso-table-rspace:0; padding-bottom:0; padding-top:0" val=
ign=3D"top"><meta content=3D"text/html; charset=3Dutf-8" http-equiv=3D"Cont=
ent-Type"/><meta content=3D"IE=3Dedge" http-equiv=3D"X-UA-Compatible"/><sty=
le type=3D"text/css">@media screen and (max-width: 640px) {
    .fluid {
        width: 100% !important;
        height: auto !important;
        display: table !important;
        max-width: 100% !important
        }
    .hide {
        display: none !important;
        width: 0 !important;
        height: 0 !important
        }
    .heightauto {
        height: auto !important
        }
    .widthauto {
        width: auto !important
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        text-align: center !important
        }
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        padding: 0 0 20px 0 !important
        }
    }</style><table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" class=3D"fluid" style=3D"border-collapse:collapse; border:none; =
margin-left:auto; margin-right:auto; width:560px" width=3D"560"><tbody><tr>=
<td align=3D"left" style=3D"border-collapse:collapse; border:none; vertical=
-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table a=
lign=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bor=
der-collapse:collapse; border:none; margin-left:0; margin-right:auto"><tbod=
y><tr><td align=3D"left" style=3D"border-collapse:collapse; border:none; ve=
rtical-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:10px 0; t=
ext-align:left" valign=3D"top"><table align=3D"left" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" class=3D"fluid" style=3D"border-collapse:collaps=
e; border:none; margin-left:0; margin-right:auto"><tbody><tr><td align=3D"c=
enter" style=3D"border-collapse:collapse; border:none; vertical-align:top; =
mso-table-lspace:0; mso-table-rspace:0; padding:0" valign=3D"top"><table al=
ign=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bo=
rder-collapse:collapse; border:none; font-family:Arial, Helvetica, sans-ser=
if; font-size:14px; line-height:20px; text-align:center; color:#000c3e"><tb=
ody><tr><td align=3D"center" style=3D"border-collapse:collapse; border:none=
; vertical-align:middle; mso-table-lspace:0; mso-table-rspace:0; padding:0;=
 width:64px" valign=3D"middle" width=3D"64">
<!-- PILT -->
<a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3Doppbb2do&mid=
=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fettevotte-ostu-muugi-protsess%2F%3Futm_campaign%3DKuidas%2520seadu=
sega%2520koosk%25C3%25B5las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520ra=
ha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_so=
urce%3Dsendsmaily&sig=3D099acb9c921c93b8dc33513eb7af4e9558aabe4d52d25827cc1=
89f7236b1811f" target=3D"_blank"><img alt=3D"Ettev=C3=B5tte ostu-m=C3=BC=C3=
=BCgi protsess - mida on oluline teada?" height=3D"64" src=3D"https://eesti=
konverentsikeskus.ee/wp-content/themes/ekkk/assets/icons/Online-koolitus-12=
8px.png" style=3D"outline:0; text-decoration:none; -ms-interpolation-mode:b=
icubic; height:64px; border:none; width:64px" width=3D"64"/></a></td><td st=
yle=3D"border-collapse:collapse; border:none; vertical-align:top; mso-table=
-lspace:0; mso-table-rspace:0; padding:0; font-size:1px; line-height:1px; w=
idth:20px" valign=3D"top" width=3D"20">=C2=A0</td><td align=3D"left" style=
=3D"border-collapse:collapse; border:none; vertical-align:middle; mso-table=
-lspace:0; mso-table-rspace:0; padding:0; text-align:left" valign=3D"middle=
"><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" st=
yle=3D"border-collapse:collapse; border:none; font-family:Arial, Helvetica,=
 sans-serif; font-size:14px; line-height:16px; text-align:left; color:#000c=
3e"><tbody><tr><td align=3D"left" style=3D"border-collapse:collapse; border=
:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0; text-ali=
gn:left; padding:0 0 5px 0" valign=3D"top"><strong><a href=3D"https://eesti=
konverentsikeskus.trck.smai.ly/r?lid=3Doppbb2do&mid=3DfabnrP5rb&oid=3D12178=
&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fettevotte-ostu-=
muugi-protsess%2F%3Futm_campaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5=
las%2520maksuvabalt%2520ettev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%25=
20v%25C3%25B5tta%253F%26utm_medium%3Demail%26utm_source%3Dsendsmaily&sig=3D=
099acb9c921c93b8dc33513eb7af4e9558aabe4d52d25827cc189f7236b1811f" style=3D"=
color:#000c3e; text-decoration:none" target=3D"_blank">
<!-- PEALKIRI -->
Ettev=C3=B5tte ostu-m=C3=BC=C3=BCgi protsess - mida on oluline teada?
</a></strong></td></tr><tr><td align=3D"left" style=3D"border-collapse:coll=
apse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace=
:0; text-align:left; padding:0; font-size:12px; line-height:14px" valign=3D=
"top">Soodushind:<span style=3D"text-decoration:line-through">
<!-- TAVAHIND -->
229
</span><strong>
<!-- SOODUSHIND -->
159=E2=82=AC
</strong>
<!-- M=C3=84RKUS -->
+km (kehtib 25. jaanuarini)<br/>Toimumisaeg:=20
<!-- KUUP=C3=84EV -->
06.02.2026
</td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab=
le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></=
table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node=
 html" id=3D"node-noj84" style=3D"border-collapse:collapse; border:none; -p=
remailer-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D"spacing=
"><td style=3D"border-collapse:collapse; border:none; vertical-align:top; m=
so-table-lspace:0; mso-table-rspace:0; padding-bottom:0; padding-top:0" val=
ign=3D"top"><meta content=3D"text/html; charset=3Dutf-8" http-equiv=3D"Cont=
ent-Type"/><meta content=3D"IE=3Dedge" http-equiv=3D"X-UA-Compatible"/><sty=
le type=3D"text/css">@media screen and (max-width: 640px) {
    .fluid {
        width: 100% !important;
        height: auto !important;
        display: table !important;
        max-width: 100% !important
        }
    .hide {
        display: none !important;
        width: 0 !important;
        height: 0 !important
        }
    .heightauto {
        height: auto !important
        }
    .widthauto {
        width: auto !important
        }
    .center {
        text-align: center !important
        }
    .bpad20 {
        padding: 0 0 20px 0 !important
        }
    }</style><table align=3D"center" border=3D"0" cellpadding=3D"0" cellspa=
cing=3D"0" class=3D"fluid" style=3D"border-collapse:collapse; border:none; =
margin-left:auto; margin-right:auto; width:560px" width=3D"560"><tbody><tr>=
<td align=3D"left" style=3D"border-collapse:collapse; border:none; vertical=
-align:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table a=
lign=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bor=
der-collapse:collapse; border:none; margin-left:0; margin-right:auto"><tbod=
y><tr><td align=3D"left" style=3D"border-collapse:collapse; border:none; ve=
rtical-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:10px 0; t=
ext-align:left" valign=3D"top"><table align=3D"left" border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" class=3D"fluid" style=3D"border-collapse:collaps=
e; border:none; margin-left:0; margin-right:auto"><tbody><tr><td align=3D"c=
enter" style=3D"border-collapse:collapse; border:none; vertical-align:top; =
mso-table-lspace:0; mso-table-rspace:0; padding:0" valign=3D"top"><table al=
ign=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"bo=
rder-collapse:collapse; border:none; font-family:Arial, Helvetica, sans-ser=
if; font-size:14px; line-height:20px; text-align:center; color:#000c3e"><tb=
ody><tr><td align=3D"center" style=3D"border-collapse:collapse; border:none=
; vertical-align:middle; mso-table-lspace:0; mso-table-rspace:0; padding:0;=
 width:64px" valign=3D"middle" width=3D"64">
<!-- PILT -->
<a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAcz0npbz&mid=
=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Feesti-ettevotjate-voimalused-ari-alustamiseks-ukrainas%2F%3Futm_ca=
mpaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520et=
tev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26ut=
m_medium%3Demail%26utm_source%3Dsendsmaily&sig=3D147d32e628502b8af275ab44d1=
5b6323aa8c3a2db54a9f73811323c32e9d2680" target=3D"_blank"><img alt=3D"Eesti=
 ettev=C3=B5tjate v=C3=B5imalused =C3=A4ri alustamiseks Ukrainas" height=3D=
"64" src=3D"https://eestikonverentsikeskus.ee/wp-content/themes/ekkk/assets=
/icons/Online-koolitus-128px.png" style=3D"outline:0; text-decoration:none;=
 -ms-interpolation-mode:bicubic; height:64px; border:none; width:64px" widt=
h=3D"64"/></a></td><td style=3D"border-collapse:collapse; border:none; vert=
ical-align:top; mso-table-lspace:0; mso-table-rspace:0; padding:0; font-siz=
e:1px; line-height:1px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td>=
<td align=3D"left" style=3D"border-collapse:collapse; border:none; vertical=
-align:middle; mso-table-lspace:0; mso-table-rspace:0; padding:0; text-alig=
n:left" valign=3D"middle"><table align=3D"left" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border:none; font-=
family:Arial, Helvetica, sans-serif; font-size:14px; line-height:16px; text=
-align:left; color:#000c3e"><tbody><tr><td align=3D"left" style=3D"border-c=
ollapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso-=
table-rspace:0; text-align:left; padding:0 0 5px 0" valign=3D"top"><strong>=
<a href=3D"https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAcz0npbz&mid=
=3DfabnrP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Feesti-ettevotjate-voimalused-ari-alustamiseks-ukrainas%2F%3Futm_ca=
mpaign%3DKuidas%2520seadusega%2520koosk%25C3%25B5las%2520maksuvabalt%2520et=
tev%25C3%25B5ttest%2520raha%2520v%25C3%25A4lja%2520v%25C3%25B5tta%253F%26ut=
m_medium%3Demail%26utm_source%3Dsendsmaily&sig=3D147d32e628502b8af275ab44d1=
5b6323aa8c3a2db54a9f73811323c32e9d2680" style=3D"color:#000c3e; text-decora=
tion:none" target=3D"_blank">
<!-- PEALKIRI -->
Eesti ettev=C3=B5tjate v=C3=B5imalused =C3=A4ri alustamiseks Ukrainas
</a></strong></td></tr><tr><td align=3D"left" style=3D"border-collapse:coll=
apse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace=
:0; text-align:left; padding:0; font-size:12px; line-height:14px" valign=3D=
"top">Soodushind:<span style=3D"text-decoration:line-through">
<!-- TAVAHIND -->
219
</span><strong>
<!-- SOODUSHIND -->
149=E2=82=AC
</strong>
<!-- M=C3=84RKUS -->
+km (kehtib 25. jaanuarini)<br/>Toimumisaeg:=20
<!-- KUUP=C3=84EV -->
24.03.2026
</td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab=
le></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></=
table></td></tr></tbody></table></td><td class=3D"spacing" style=3D"border-=
collapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso=
-table-rspace:0; font-size:1px; line-height:0px -premailer-width:20px; widt=
h:20px" valign=3D"top" width=3D"20">=C2=A0</td></tr></tbody></table></td></=
tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" =
class=3D"container" id=3D"node-zb7hr" style=3D"border-collapse:collapse; bo=
rder:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td=
 style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-ta=
ble-lspace:0; mso-table-rspace:0" valign=3D"top"><table align=3D"center" bg=
color=3D"#ffffff" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D=
"bg-in width" style=3D"border-collapse:collapse; border:none; margin-left:a=
uto; margin-right:auto; -premailer-width:600px; width:600px; background-col=
or:#fff" width=3D"600"><tbody><tr><td class=3D"spacing" style=3D"border-col=
lapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso-ta=
ble-rspace:0; font-size:1px; line-height:0px -premailer-width:20px; width:2=
0px" valign=3D"top" width=3D"20">=C2=A0</td><td style=3D"border-collapse:co=
llapse; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspa=
ce:0" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0=
" class=3D"width-in" style=3D"border-collapse:collapse; border:none; -prema=
iler-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=3D"col" id=
=3D"node-8b2se" style=3D"border-collapse:collapse; border:none; vertical-al=
ign:top; mso-table-lspace:0; mso-table-rspace:0" valign=3D"top"><table bord=
er=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node text" id=3D"node=
-574er" style=3D"border-collapse:collapse; border:none; -premailer-width:10=
0%; width:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td style=3D"bo=
rder-collapse:collapse; border:none; vertical-align:top; mso-table-lspace:0=
; mso-table-rspace:0; padding-bottom:10px; padding-top:10px" valign=3D"top"=
><p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font=
-family:Arial; font-size:14px; line-height:18px"><strong><a href=3D"https:/=
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