In the current situation, when a company which is part of a group injects capital into another company which is part of the same group, it receives as remuneration dividends which are tax exempted by virtue of rules exempting shareholdings, whereas, when it lends money to a company which is part of the same group, the interest received is taxed at the standard corporate tax rate (25,5 %).
Praegu on olukord selline, et kui kontserni kuuluv äriühing paigutab teise samasse kontserni kuuluvasse äriühingusse kapitali, saab ta vastutasuks dividende, mis on osaluste maksust vabastamist käsitlevate eeskirjade kohaselt maksuvabad, samal ajal kui samasse kontserni kuuluvale äriühingule raha laenamise korral saadavat intressi maksustatakse ettevõtte tulumaksu standardmääraga (25,5 %).