Estonia, Good for Business, Society, Taxation

"Employers will get broader opportunities to make a contribution to improving people's health, as when the law has taken effect money spent for the advancement of health and physical exercise will no longer be counted as a fringe benefit," Finance Minister Sven Sester said.

According to the bill, the following expenses incurred by the employer will not be counted as a fringe benefit from Jan. 1, 2018: fee for the participation in a public non-professional sports event, fee for the regular use of a sports or physical exercise site or facility, maintenance of the employer's existing sports facilities, and the services of a rehabilitation physician, a physiotherapist, an occupational therapist, a clinical speech therapist and a clinical psychologist.

The tax-exempt spending is capped at 100 euros per quarter and 400 euros per year per employee. The tax-exempt spending cannot be transferred from one employee to another or into another accounting period.