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New rules for short-term employment registrations, residence permits
Effective 1 January 2026, companies sponsoring foreign nationals for short-term employment registrations and temporary residence permits for employment in Estonia will be required to register with the Estonian Business Register. Additionally, companies that sponsor temporary residence permit for employment applications will be required to provide proof of their economic activity for at least six consecutive months immediately preceding the filing of an application.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.