taxnews.ey.comPrint

21 December 2023

Estonia announces same-sex partners and spouses eligible for dependent permits and visas

Effective 1 January 2024, foreign nationals in same-sex marriages and partnerships will be eligible to apply for residence permits and visas under the newly amended Aliens Act and Family Law Act. Starting 1 January 2024, any two consenting adults in Estonia will be able to marry, irrespective of their gender, and cohabitation agreements will be a legal alternative to marriage. Moreover, same-sex spouses and partners will be able to adopt their spouse/partner's child with the consent of the biological parent, who will still retain most of the rights and duties with respect to the child.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

———————————————
ATTACHMENT

Full text of Tax Alert

Document ID: 2023-2113

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2024, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement