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Date: Wed, 04 Feb 2026 05:00:25 +0000
Feedback-Id: 12178:default:smaily.com
From: "Eesti Koolitus- ja Konverentsikeskus"
 <info@eestikonverentsikeskus.ee>
Message-Id: <j0sDuP5rb-18046-0-12178@smlydlv3.net>
Mime-Version: 1.0
Reply-To: <info@eestikonverentsikeskus.ee>
Subject:
 =?UTF-8?q?=C3=84ri=C3=BChingu_kinnisvaratehingute_maksustamine_k=C3=A4ibe?=
 =?UTF-8?q?-_ja_tulumaksuga?=
To: <info@poolq.ee>

--9480a421d6a55eba854e2b19e7cd5e9655e33c8e50771807b33dfa3be801
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Millised eksimused v=C3=B5ivad tuua kaasa maksuotsuse tegemise?
						Vaata seda kirja
							veebis (https://eestikonverentsikeskus.webcopy.smai.ly/post?mid=3Dj0=
sDuP5rb&amp;oid=3D12178&amp;sig=3D3145d1f1aadb33617d863b47a495719e20e420db2=
f533254245b6062ec324fbf).
https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAppAndbc&amp;mid=3Dj0sD=
uP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F%=
3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520ma=
ksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%=
26utm_source%3Dsendsmaily&amp;sig=3D9e1f08f354d88dc5947c45955845263f3af1f5e=
892e0862aed719de9a1dee212
=C3=84ri=C3=BChingu kinnisvaratehingute maksustamine k=C3=A4ibe- ja tulumak=
suga (https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DpoepBocB&amp;mid=
=3Dj0sDuP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus=
.ee%2Fkoolitus%2Fariuhing-kinnisvara-tehingute-maksustamine%2F%3Futm_campai=
gn%3D%25C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2=
520k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source=
%3Dsendsmaily&amp;sig=3Dfdf186d729b7ebd0a173f5e84f13d53155ab632fd80a40ffa77=
f0bedd80f22ec)
=C3=84ri=C3=BChingu kinnisvaratehingute maksustamine k=C3=A4ibe- ja tulumak=
suga (https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DpoepBocB&amp;mid=
=3Dj0sDuP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus=
.ee%2Fkoolitus%2Fariuhing-kinnisvara-tehingute-maksustamine%2F%3Futm_campai=
gn%3D%25C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2=
520k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source=
%3Dsendsmaily&amp;sig=3Dfdf186d729b7ebd0a173f5e84f13d53155ab632fd80a40ffa77=
f0bedd80f22ec)
https://eestikonverentsikeskus.sendsmaily.net/files/images/2023/01.png
Soodushind:
229=E2=82=AC
159=E2=82=AC+km
Kehtib kuni 08.02.2026
https://eestikonverentsikeskus.sendsmaily.net/files/images/2023/02.png
Kuup=C3=A4ev:
19.02.2026
https://eestikonverentsikeskus.sendsmaily.net/files/images/2023/03.png
Asukoht:
Online-koolitus
Koolituse eesm=C3=A4rk on anda p=C3=B5hjalik ning elulistel juhtumitel p=C3=
=B5hinev =C3=BClevaade
=C3=A4ri=C3=BChingu kinnisvara ja sellega seotud tehingute olulisematest mu=
rekohtadest,
fokusseeritult k=C3=A4ibe- ja tulumaksuga maksustamisele.
Koolitusel tulevad arutlusele teemad:
* Millal on kinnisvara m=C3=BC=C3=BCk k=C3=A4ibemaksuga maksustatav, millal=
 maksuvaba?
* Kuidas toimub uusehitise, rekonstrueeritud ehitise, eluruumi ja
mitte-eluruumi maksustamine?
* K=C3=A4ibemaksu korrigeerimine ja sisendk=C3=A4ibemaksu mahaarvamine
* Kinnisvara =C3=BC=C3=BCri ja kasutusvaldusega seotud problemaatika
* Praktilised n=C3=A4ited ja kohtupraktika seoses kinnisvara k=C3=A4ibemaks=
ustamisega
* Millised on t=C3=BC=C3=BCpilised eksimused kinnisvara tulumaksuga seoses,=
 mis v=C3=B5ivad
tuua kaasa maksuotsuse tegemise?
* Kuidas v=C3=A4ltida olukorda, et maksuhaldur k=C3=A4sitleb kinnisvara v=
=C3=B5i sellega
seotud kauba v=C3=B5i teenuse eest tehtud v=C3=A4ljamakset erisoodustuste v=
=C3=B5i dividendina?
* Kuidas k=C3=A4ituda, kui Maksu- ja Tolliamet alustab maksumenetlust? Mill=
al tasub
p=C3=B6=C3=B6rduda kohtusse?
Hinna sisse kuulub koolituse j=C3=A4relvaatamise v=C3=B5imalus 14 p=C3=A4ev=
a.
Vaata programmi ja registreeru (https://eestikonverentsikeskus.trck.smai.ly=
/r?lid=3DpoepBocB&amp;mid=3Dj0sDuP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F=
%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fariuhing-kinnisvara-tehingute-mak=
sustamine%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520kinnisvarateh=
ingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_me=
dium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3Dfdf186d729b7ebd0a173f5e84f=
13d53155ab632fd80a40ffa77f0bedd80f22ec)
https://eestikonverentsikeskus.ee/wp-content/uploads/2023/11/Margus-Reiland=
.png
Margus Reiland
Advokaadib=C3=BCroo WIDEN partner ja vandeadvokaat							=09
Tutvu ka meie teiste koolitustega (https://eestikonverentsikeskus.trck.smai=
.ly/r?lid=3DAppAndbc&amp;mid=3Dj0sDuP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A=
%2F%2Feestikonverentsikeskus.ee%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BCh=
ingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%25=
20tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D9e1f=
08f354d88dc5947c45955845263f3af1f5e892e0862aed719de9a1dee212) =C2=BB
Hispaania kinnisvara: investeerimine Costa Blanca rannikul (https://eestiko=
nverentsikeskus.trck.smai.ly/r?lid=3DC2baezbn&amp;mid=3Dj0sDuP5rb&amp;oid=
=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fcos=
ta-blanca-kinnisvara%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520ki=
nnisvaratehingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksu=
ga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D8cd55b792445365=
b1930c312e074277405e98f74bdee6422759f5e8fdb20ba6e)
Hispaania kinnisvara: investeerimine Costa Blanca rannikul (https://eestiko=
nverentsikeskus.trck.smai.ly/r?lid=3DC2baezbn&amp;mid=3Dj0sDuP5rb&amp;oid=
=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fcos=
ta-blanca-kinnisvara%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520ki=
nnisvaratehingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksu=
ga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D8cd55b792445365=
b1930c312e074277405e98f74bdee6422759f5e8fdb20ba6e)
Soodushind:
189
139=E2=82=AC
+km (kehtib 8. veebruarini)
Toimumisaeg:
20.02.2026
K=C3=A4ibemaksu erisustest ning muudatused deklareerimisel (https://eestiko=
nverentsikeskus.trck.smai.ly/r?lid=3DnBcpbdZo&amp;mid=3Dj0sDuP5rb&amp;oid=
=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fkai=
bemaksu-erisustest-muudatused-deklareerimisel%2F%3Futm_campaign%3D%25C3%258=
4ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C3%25A4=
ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&=
amp;sig=3Db9a21df10ada9795c7d862d07cfbecc21568d8ca4d3df18e772f84793f7865e4)
K=C3=A4ibemaksu erisustest ning muudatused deklareerimisel (https://eestiko=
nverentsikeskus.trck.smai.ly/r?lid=3DnBcpbdZo&amp;mid=3Dj0sDuP5rb&amp;oid=
=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fkai=
bemaksu-erisustest-muudatused-deklareerimisel%2F%3Futm_campaign%3D%25C3%258=
4ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C3%25A4=
ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&=
amp;sig=3Db9a21df10ada9795c7d862d07cfbecc21568d8ca4d3df18e772f84793f7865e4)
Soodushind:
229
159=E2=82=AC
+km (kehtib 8. veebruarini)
Toimumisaeg:
26.02.2026
=C3=84ri=C3=BChingute =C3=BChinemise ja jagunemisega seotud osaluste ja net=
ovara kujundamisest
(https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DodAe2nob&amp;mid=3Dj0s=
DuP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F=
koolitus%2Fariuhingute-jagunemine-uhinemine%2F%3Futm_campaign%3D%25C3%2584r=
i%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C3%25A4ib=
e-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&am=
p;sig=3D973d7daaaa43191d2334ac634be42c9773aeb391dcd282e5b7ffbc3803ec923d)
=C3=84ri=C3=BChingute =C3=BChinemise ja jagunemisega seotud osaluste ja net=
ovara kujundamisest
(https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DodAe2nob&amp;mid=3Dj0s=
DuP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F=
koolitus%2Fariuhingute-jagunemine-uhinemine%2F%3Futm_campaign%3D%25C3%2584r=
i%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C3%25A4ib=
e-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&am=
p;sig=3D973d7daaaa43191d2334ac634be42c9773aeb391dcd282e5b7ffbc3803ec923d)
Soodushind:
229
159=E2=82=AC
+km (kehtib 8. veebruarini)
Toimumisaeg:
08.04.2026
Vaata k=C3=B5iki meie koolitusi (https://eestikonverentsikeskus.trck.smai.l=
y/r?lid=3DAppAndbc&amp;mid=3Dj0sDuP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2=
F%2Feestikonverentsikeskus.ee%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BChin=
gu%2520kinnisvaratehingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520=
tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D9e1f08=
f354d88dc5947c45955845263f3af1f5e892e0862aed719de9a1dee212) =C2=BB
K=C3=A4tlin Susi
(https://eestikonverentsikeskus.ee/wp-content/uploads/2025/05/Katlin-Susi.p=
ng)
K=C3=A4tlin Susi
S=C3=BCndmuste produtsent
+372 5683 8288
katlin@eestikonverentsikeskus.ee (mailto:katlin@eestikonverentsikeskus.ee)
https://eestikonverentsikeskus.trck.smai.ly/r?lid=3DAppAndbc&amp;mid=3Dj0sD=
uP5rb&amp;oid=3D12178&amp;url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F%=
3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520ma=
ksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%=
26utm_source%3Dsendsmaily&amp;sig=3D9e1f08f354d88dc5947c45955845263f3af1f5e=
892e0862aed719de9a1dee212
Eesti Ps=C3=BChholoogia Aastakonverents 2026 (https://eestikonverentsikesku=
s.trck.smai.ly/r?lid=3Dodclpdcm&amp;mid=3Dj0sDuP5rb&amp;oid=3D12178&amp;url=
=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Feesti-psuhholoogia-=
aastakonverents-2026%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520ki=
nnisvaratehingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksu=
ga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&amp;sig=3D623041e02d188b1=
a682ef6c03832334bf18a12129f2368ce2a512d8fd41dec65)
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=3Dj0sDuP5rb&amp;oid=3D12178&amp;sig=3D1d7fdb251489e6d9f8939edf14420c=
72f7a7e59fcdfb474a786a6457af912685) | Muuda profiili (https://eestikonveren=
tsikeskus.trck.smai.ly/r?lid=3D3mzAdedZ&amp;mid=3Dj0sDuP5rb&amp;oid=3D12178=
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Fpreview%2Fid%2F35%3Femail%3Dinfo%2540poolq.ee%26name%3DO%25C3%259C%2520Poo=
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ge%25203%26utm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520kinnisvaratehingu=
te%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium=
%3Demail%26utm_source%3Dsendsmaily&amp;sig=3Dcfbbc8c522de95a588a8e0aec82ba5=
f5077a83109b1707c75359ef175d203e29)
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C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C=
3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsends=
maily&sig=3Dfdf186d729b7ebd0a173f5e84f13d53155ab632fd80a40ffa77f0bedd80f22e=
c" style=3D"display: inline-block; margin: 0px; padding: 0px; border: none;=
" target=3D"_blank">
<!-- PILT -->
<img alt=3D"=C3=84ri=C3=BChingu kinnisvaratehingute maksustamine k=C3=A4ibe=
- ja tulumaksuga" class=3D"full" height=3D"auto" src=3D"https://eestikonver=
entsikeskus.ee/wp-content/uploads/2023/10/Ariuhingu-kinnisvara-muugitehingu=
te-maksustamine.png" style=3D"outline:0; text-decoration:none; -ms-interpol=
ation-mode:bicubic; height:auto; border:none; width:600px; margin:0; paddin=
g: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-rusga" 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-4k5wc" 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=3DpoepBocB&mid=
=3Dj0sDuP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fariuhing-kinnisvara-tehingute-maksustamine%2F%3Futm_campaign%3D%25=
C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C=
3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsends=
maily&sig=3Dfdf186d729b7ebd0a173f5e84f13d53155ab632fd80a40ffa77f0bedd80f22e=
c" style=3D"color:#000c3e; text-decoration:none" target=3D"_blank">
<!-- PEALKIRI -->
=C3=84ri=C3=BChingu kinnisvaratehingute maksustamine k=C3=A4ibe- ja tulumak=
suga
</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 08.02.2026
</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>19.02.2026</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"><strong>Koolituse eesm=C3=A4rk</strong> on and=
a p=C3=B5hjalik ning elulistel juhtumitel p=C3=B5hinev =C3=BClevaade =C3=A4=
ri=C3=BChingu kinnisvara ja sellega seotud tehingute olulisematest murekoht=
adest, fokusseeritult k=C3=A4ibe- ja 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">=C2=A0</p>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><strong>Koolitusel tulevad =
arutlusele teemad:</strong></p>
<ul style=3D"color:#000c3e; font-family:Arial; font-size:14px; line-height:=
18px">
<li>Millal on kinnisvara m=C3=BC=C3=BCk k=C3=A4ibemaksuga maksustatav, mill=
al maksuvaba?</li>
<li>Kuidas toimub uusehitise, rekonstrueeritud ehitise, eluruumi ja mitte-e=
luruumi maksustamine?</li>
<li>K=C3=A4ibemaksu korrigeerimine ja sisendk=C3=A4ibemaksu mahaarvamine</l=
i>
<li>Kinnisvara =C3=BC=C3=BCri ja kasutusvaldusega seotud problemaatika</li>
<li>Praktilised n=C3=A4ited ja kohtupraktika seoses kinnisvara k=C3=A4ibema=
ksustamisega</li>
<li>Millised on t=C3=BC=C3=BCpilised eksimused kinnisvara tulumaksuga seose=
s, mis v=C3=B5ivad tuua kaasa maksuotsuse tegemise?</li>
<li>Kuidas v=C3=A4ltida olukorda, et maksuhaldur k=C3=A4sitleb kinnisvara v=
=C3=B5i sellega seotud kauba v=C3=B5i teenuse eest tehtud v=C3=A4ljamakset =
erisoodustuste v=C3=B5i dividendina?</li>
<li>Kuidas k=C3=A4ituda, kui Maksu- ja Tolliamet alustab maksumenetlust? Mi=
llal tasub p=C3=B6=C3=B6rduda kohtusse?=C2=A0</li>
</ul>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#000c3e; font-=
family:Arial; font-size:14px; line-height:18px"><em><span style=3D"color:#0=
00c3e">Hinna sisse kuulub koolituse j=C3=A4relvaatamise v=C3=B5imalus 14 p=
=C3=A4eva.</span></em></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-cr1ai" 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-pg2l8" 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-mlqhq" 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
        }
    /* Non-Standard classes */
    .heightauto {
        height: auto !important
        }
    .widthauto {
        width: auto !important
        }
    .center {
        text-align: center !important
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    .bpad10 {
        padding: 0 0 10px 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: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=
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</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 -->
189
</span><strong>
<!-- SOODUSHIND -->
139=E2=82=AC
</strong>
<!-- M=C3=84RKUS -->
+km (kehtib 8. veebruarini)<br/>Toimumisaeg:=20
<!-- KUUP=C3=84EV -->
20.02.2026
</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=
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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 {
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    .center {
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        }
    .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=3DnBcpbdZo&mid=
=3Dj0sDuP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fkaibemaksu-erisustest-muudatused-deklareerimisel%2F%3Futm_campaign=
%3D%25C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%252=
0k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3=
Dsendsmaily&sig=3Db9a21df10ada9795c7d862d07cfbecc21568d8ca4d3df18e772f84793=
f7865e4" target=3D"_blank"><img alt=3D"K=C3=A4ibemaksu erisustest ning muud=
atused deklareerimisel" 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:64=
px; border:none; width:64px" width=3D"64"/></a></td><td style=3D"border-col=
lapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso-ta=
ble-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-collaps=
e:collapse; border:none; vertical-align:middle; mso-table-lspace:0; mso-tab=
le-rspace:0; padding:0; text-align:left" valign=3D"middle"><table align=3D"=
left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-coll=
apse: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-al=
ign: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=3DnBcpbdZo&mid=3Dj0sDuP5rb&oid=3D12178&url=3Dhttps%3A%2F=
%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fkaibemaksu-erisustest-muudatused-=
deklareerimisel%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520kinnisv=
aratehingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksuga%26=
utm_medium%3Demail%26utm_source%3Dsendsmaily&sig=3Db9a21df10ada9795c7d862d0=
7cfbecc21568d8ca4d3df18e772f84793f7865e4" style=3D"color:#000c3e; text-deco=
ration:none" target=3D"_blank">
<!-- PEALKIRI -->
K=C3=A4ibemaksu erisustest ning muudatused deklareerimisel
</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 8. veebruarini)<br/>Toimumisaeg:=20
<!-- KUUP=C3=84EV -->
26.02.2026
</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-ve1pv" 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=3DodAe2nob&mid=
=3Dj0sDuP5rb&oid=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fko=
olitus%2Fariuhingute-jagunemine-uhinemine%2F%3Futm_campaign%3D%25C3%2584ri%=
25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%25C3%25A4ibe-=
%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&sig=
=3D973d7daaaa43191d2334ac634be42c9773aeb391dcd282e5b7ffbc3803ec923d" target=
=3D"_blank"><img alt=3D"=C3=84ri=C3=BChingute =C3=BChinemise ja jagunemiseg=
a seotud osaluste ja netovara kujundamisest" height=3D"64" src=3D"https://e=
estikonverentsikeskus.ee/wp-content/themes/ekkk/assets/icons/Online-koolitu=
s-128px.png" style=3D"outline:0; text-decoration:none; -ms-interpolation-mo=
de:bicubic; height:64px; border:none; width:64px" width=3D"64"/></a></td><t=
d style=3D"border-collapse:collapse; border:none; vertical-align:top; mso-t=
able-lspace:0; mso-table-rspace:0; padding:0; font-size:1px; line-height:1p=
x; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td align=3D"left" st=
yle=3D"border-collapse:collapse; border:none; vertical-align:middle; mso-ta=
ble-lspace:0; mso-table-rspace:0; padding:0; text-align:left" valign=3D"mid=
dle"><table align=3D"left" border=3D"0" cellpadding=3D"0" cellspacing=3D"0"=
 style=3D"border-collapse:collapse; border:none; font-family:Arial, Helveti=
ca, sans-serif; font-size:14px; line-height:16px; text-align:left; color:#0=
00c3e"><tbody><tr><td align=3D"left" style=3D"border-collapse:collapse; bor=
der: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://ee=
stikonverentsikeskus.trck.smai.ly/r?lid=3DodAe2nob&mid=3Dj0sDuP5rb&oid=3D12=
178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2Fkoolitus%2Fariuhingute-=
jagunemine-uhinemine%2F%3Futm_campaign%3D%25C3%2584ri%25C3%25BChingu%2520ki=
nnisvaratehingute%2520maksustamine%2520k%25C3%25A4ibe-%2520ja%2520tulumaksu=
ga%26utm_medium%3Demail%26utm_source%3Dsendsmaily&sig=3D973d7daaaa43191d233=
4ac634be42c9773aeb391dcd282e5b7ffbc3803ec923d" style=3D"color:#000c3e; text=
-decoration:none" target=3D"_blank">
<!-- PEALKIRI -->
=C3=84ri=C3=BChingute =C3=BChinemise ja jagunemisega seotud osaluste ja net=
ovara kujundamisest
</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 8. veebruarini)<br/>Toimumisaeg:=20
<!-- KUUP=C3=84EV -->
08.04.2026
</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:/=
/eestikonverentsikeskus.trck.smai.ly/r?lid=3DAppAndbc&mid=3Dj0sDuP5rb&oid=
=3D12178&url=3Dhttps%3A%2F%2Feestikonverentsikeskus.ee%2F%3Futm_campaign%3D=
%25C3%2584ri%25C3%25BChingu%2520kinnisvaratehingute%2520maksustamine%2520k%=
25C3%25A4ibe-%2520ja%2520tulumaksuga%26utm_medium%3Demail%26utm_source%3Dse=
ndsmaily&sig=3D9e1f08f354d88dc5947c45955845263f3af1f5e892e0862aed719de9a1de=
e212" style=3D"color:#212121; text-decoration:none" target=3D"_blank"><span=
 style=3D"color:#000c3e">Vaata k=C3=B5iki meie koolitusi</span></a><span st=
yle=3D"color:#000c3e">=C2=A0=C2=BB</span></strong></p>
</td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"node hr" id=3D"node-814nf" 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=
></td></tr></tbody></table></td><td class=3D"spacing" style=3D"border-colla=
pse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso-tabl=
e-rspace:0; font-size:1px; line-height:0px -premailer-width:20px; width:20p=
x" 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-aj4un" style=3D"border-collapse:collapse; border:=
none; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td styl=
e=3D"border-collapse:collapse; border:none; vertical-align:top; mso-table-l=
space: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-i=
n width" style=3D"border-collapse:collapse; border:none; margin-left:auto; =
margin-right:auto; -premailer-width:600px; width:600px; background-color:#f=
ff" 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-r=
space: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:collaps=
e; border:none; vertical-align:top; mso-table-lspace:0; mso-table-rspace:0"=
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ss=3D"width-in" style=3D"border-collapse:collapse; border:none; -premailer-=
width:100%; width:100%" width=3D"100%"><tbody><tr><td class=3D"col" id=3D"n=
ode-6he9w" style=3D"border-collapse:collapse; border:none; vertical-align:t=
op; 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" id=3D"node-as5u=
7" style=3D"border-collapse:collapse; border:none; -premailer-width:100%; w=
idth:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td style=3D"border-=
collapse:collapse; border:none; vertical-align:top; mso-table-lspace:0; mso=
-table-rspace:0; padding-bottom:0; padding-top:0" valign=3D"top"><meta cont=
ent=3D"text/html; charset=3Dutf-8" http-equiv=3D"Content-Type"/><meta conte=
nt=3D"IE=3Dedge" http-equiv=3D"X-UA-Compatible"/><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 {
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