Important changes for company formation, share transfers and corporate transactions
On 21 October 2026, the Estonian Parliament (Riigikogu) adopted amendments to the Notary Fees Act and other legislation. The changes will take effect on 1 January 2027 and will affect several types of business and property transactions.
Key Changes
1. No Additional Fee for Remote Notarisation
The current €20 surcharge for remote notarisation will be abolished. The notary’s fee for a transaction will be the same whether it is completed at a notary’s office or remotely.
2. Minimum Notary Fee of €250 for Company Formation and OÜ Share Transfers
A minimum notary fee of €250 plus VAT will apply to the notarisation of company incorporation and transfers of shares in Estonian private limited companies (OÜ).
The fee may be higher depending on the transaction value and applicable statutory calculation rules.
3. New Minimum Transaction Value for Real Estate
For the purpose of calculating notary fees, the minimum transaction value for real estate, buildings, their parts and related rights will increase to €10,000, even where the actual transaction value is lower.
4. Changes to Fees for Mergers and Divisions
Notary fees for corporate mergers and divisions will generally be calculated based on the value of transferred assets. Where the relevant share capital or shareholders’ contributions exceed that value, the higher amount will be used.
A minimum notary fee of €420 will apply, and the existing maximum fee limits will be removed.
What Does This Mean for Entrepreneurs?
Businesses planning to establish an Estonian company, transfer OÜ shares, or restructure their operations should consider these changes when budgeting for transactions taking place from 2027.
How Can Maxwise Help?
With 30 years of experience in Estonia, Maxwise OÜ assists entrepreneurs with company formation, corporate changes, share transfers, mergers and other business-related procedures.
We help clients prepare the necessary documentation and coordinate transactions with Estonian notaries.
If you planning a business transaction in Estonia? Contact Maxwise OÜ.
Source: Estonian Chamber of Commerce and Industry, 22 October 2026. Amendments effective from 1 January 2027.

