Received: from westeu11-emailsignatures-cloud.codetwo.com (20.93.157.195) by
 DB3PEPF0000885D.mail.protection.outlook.com (10.167.242.8) with Microsoft
 SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id
 15.21.292.8 via Frontend Transport; Wed, 5 Aug 2026 09:50:42 +0000
Received: from DB3PEPF0000885D.eurprd02.prod.outlook.com
 (2603:10a6:20b:5e1:cafe::5) by AS4P192CA0022.outlook.office365.com
 (2603:10a6:20b:5e1::20) with Microsoft SMTP Server (version=TLS1_3,
 cipher=TLS_AES_256_GCM_SHA384) id 15.21.292.15 via Frontend Transport; Wed, 5
 Aug 2026 09:50:42 +0000
Received: from AS4P192CA0022.EURP192.PROD.OUTLOOK.COM (2603:10a6:20b:5e1::20)
 by DB9PR02MB6811.eurprd02.prod.outlook.com (2603:10a6:10:21d::17) with
 Microsoft SMTP Server (version=TLS1_2,
 cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.21.270.18; Wed, 5 Aug
 2026 09:50:42 +0000
Received: from AMBPR02MB11564.eurprd02.prod.outlook.com
 ([fe80::2d84:7de:727c:974d]) by AMBPR02MB11564.eurprd02.prod.outlook.com
 ([fe80::2d84:7de:727c:974d%3]) with mapi id 15.21.0292.018; Wed, 5 Aug 2026
 09:50:36 +0000
Received: from AMBPR02MB11564.eurprd02.prod.outlook.com
 (2603:10a6:20b:738::14) by AMBPR02MB11515.eurprd02.prod.outlook.com
 (2603:10a6:20b:6ef::10) with Microsoft SMTP Server (version=TLS1_2,
 cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.21.270.19; Wed, 5 Aug
 2026 09:50:37 +0000
Received: from AM0PR07CU002.outbound.protection.outlook.com (40.93.65.69) by westeu11-emailsignatures-cloud.codetwo.com with CodeTwo SMTP Server (TLS12) via SMTP; Wed, 05 Aug 2026 09:50:40 +0000
Received: from DB9PR02MB6811.eurprd02.prod.outlook.com (2603:10a6:10:21d::17)
 by DB8PR02MB5610.eurprd02.prod.outlook.com with HTTPS; Wed, 5 Aug 2026
 09:50:46 +0000
From: "Info - SOM" <info@sm.ee>
To: "info - MKM" <info@mkm.ee>
Cc: <legal@larssen.ee>
References: <efc72e50295a43839ebbecc9ef93b233@EX.lcs.local>
In-Reply-To: <efc72e50295a43839ebbecc9ef93b233@EX.lcs.local>
Subject: =?windows-1257?Q?FW:_Selgituse_taotlus_t=F6=F6lepingu_=FClev=F5tmis?=
	=?windows-1257?Q?e_v=F5imalikkuse_kohta_V=D5S_=A7_179_alusel?=
Date: Wed, 5 Aug 2026 12:50:36 +0300
Message-ID: <AMBPR02MB115640F37064A16C1C09A23C58BD32@AMBPR02MB11564.eurprd02.prod.outlook.com>
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="----=_NextPart_000_0045_01DD24E0.B7312B30"
X-Priority: 1
X-Priority: 1 (Highest)
X-MSMail-Priority: High
X-Mailer: Microsoft Outlook 16.0
Thread-Index: AQH0bWpMQhXesNiCU0GnIy3kc4/oegFnt/bL
Authentication-Results: spf=pass (sender IP is 20.93.157.195)
 smtp.mailfrom=sm.ee; dkim=none (message not signed) header.d=none;dmarc=pass
 action=none header.from=sm.ee;
X-MS-Exchange-Organization-ExpirationStartTime: 05 Aug 2026 09:50:42.2621
 (UTC)
X-MS-Exchange-Organization-ExpirationStartTimeReason: OriginalSubmit
X-MS-Exchange-Organization-ExpirationInterval: 1:00:00:00.0000000
X-MS-Exchange-Organization-ExpirationIntervalReason: OriginalSubmit
X-MS-Exchange-Organization-Network-Message-Id: c92d9a1f-7b4a-4a94-0545-08def2d7036e
X-EOPAttributedMessage: 0
X-MS-Exchange-Organization-MessageDirectionality: Originating
X-MS-PublicTrafficType: Email
X-MS-TrafficTypeDiagnostic: AMBPR02MB11564:EE_|AMBPR02MB11515:EE_|DB3PEPF0000885D:EE_|DB9PR02MB6811:EE_|DB8PR02MB5610:EE_
X-MS-Exchange-Organization-AuthSource: AMBPR02MB11564.eurprd02.prod.outlook.com
X-MS-Exchange-Organization-AuthAs: Internal
X-MS-Office365-Filtering-Correlation-Id: c92d9a1f-7b4a-4a94-0545-08def2d7036e
X-MS-Exchange-AtpMessageProperties: SA
X-MS-Exchange-Organization-SCL: 1
X-Microsoft-Antispam: BCL:0;ARA:13230040|6049299003|23010399003|82310400026|366016|35042699022|13003099007|56012099006|11063799006|6133799003|10067099003|8096899003|22082099003|18002099003|55112099003|41050700001;
X-Forefront-Antispam-Report: CIP:20.93.157.195;CTRY:NL;LANG:et;SCL:1;SRV:;IPV:NLI;SFV:NSPM;H:westeu11-emailsignatures-cloud.codetwo.com;PTR:westeu11-emailsignatures-cloud.codetwo.com;CAT:NONE;SFS:(13230040)(6049299003)(23010399003)(82310400026)(366016)(35042699022)(13003099007)(56012099006)(11063799006)(6133799003)(10067099003)(8096899003)(22082099003)(18002099003)(55112099003)(41050700001);DIR:INT;
X-MS-Exchange-CrossTenant-OriginalArrivalTime: 05 Aug 2026 09:50:42.2155
 (UTC)
X-MS-Exchange-CrossTenant-Network-Message-Id: c92d9a1f-7b4a-4a94-0545-08def2d7036e
X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2
X-MS-Exchange-CrossTenant-AuthSource: AMBPR02MB11564.eurprd02.prod.outlook.com
X-MS-Exchange-CrossTenant-AuthAs: Internal
X-MS-Exchange-CrossTenant-FromEntityHeader: HybridOnPrem
X-MS-Exchange-Transport-CrossTenantHeadersStamped: AMBPR02MB11515
X-MS-Exchange-Transport-CrossTenantHeadersStamped: DB9PR02MB6811
X-MS-Exchange-Transport-EndToEndLatency: 00:00:04.4932044
X-MS-Exchange-Processed-By-BccFoldering: 15.21.0270.016
X-MS-Exchange-ExternalInOutlookResult: NotEnabled
X-Microsoft-Antispam-Mailbox-Delivery: ucf:0;jmr:0;auth:0;dest:I;ENG:(910005)(944506478)(944626604)(920097)(425001)(930201)(20251009189)(140003);
X-Microsoft-Antispam-Message-Info: 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
Content-Language: et
x-ms-exchange-organization-originalclientipaddress: 84.50.74.53
x-ms-exchange-organization-originalserveripaddress: 10.167.242.8
received-spf: Pass (protection.outlook.com: domain of sm.ee designates 20.93.157.195 as permitted sender) receiver=protection.outlook.com; client-ip=20.93.157.195; helo=westeu11-emailsignatures-cloud.codetwo.com; pr=C
X-OlkEid: 00000000F55A616D245E0742B3841C148054B100070034AD76187591974DBF6C4F76951C873A0100020000000000EA98D736497C564DA8D9AD61A91D5E1800000000141B00001DE923FD4FD28F4C9157522E224B6DCF
X-MS-Has-Attach: yes
X-MS-TNEF-Correlator: 
X-Microsoft-Antispam-Untrusted: BCL:0;ARA:13230040|366016|6049299003|23010399003|18002099003|22082099003|55112099003|11063799006|56012099006|8096899003|10067099003|41050700001;
X-Microsoft-Antispam-Message-Info-Original: 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
X-Forefront-Antispam-Report-Untrusted: CIP:255.255.255.255;CTRY:;LANG:et;SCL:1;SRV:;IPV:NLI;SFV:NSPM;H:AMBPR02MB11564.eurprd02.prod.outlook.com;PTR:;CAT:NONE;SFS:(13230040)(366016)(6049299003)(23010399003)(18002099003)(22082099003)(55112099003)(11063799006)(56012099006)(8096899003)(10067099003)(41050700001);DIR:INT;
X-Exchange-RoutingPolicyChecked: ee0ATo6ON7jRXP7n0idb+VhHSGBJl1OgreXy7ULsaflPvS997hqpaqXpRcnl059l6cJ3BEQiMMtGmoax7yJyG2I2HAAm6VIgn+09e1cw20e7pmpMbtOWoJOKjNdoQJPwo0onbBoojAnuV9td7wDipy21wKex5iwj7MMgei6177k9aF4C/udyBD6U5u8Uu7IVDAC+WRpBmGb6z39zyXrKCG5PJZhLPF2IPVJkDn9HNMmlH0NyO1kIN7jsH0y4WzJjo6E92/zyePyU9CwJnrH5/pNuoOsNBOMJuB7pZ8IXc+nwj5xFjEzJ+0V2/xtUArDHoWr+i5GhiOXRpai1eJe6Aw==
X-MS-Exchange-Transport-CrossTenantHeadersStripped: DB3PEPF0000885D.eurprd02.prod.outlook.com
X-MS-Office365-Filtering-Correlation-Id-Prvs: c80d1770-7e75-4d8b-0c72-08def2d6ffe2
msip_labels: MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_ActionId=1802d322-83c1-454c-92fe-e62eede109d4;MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_ContentBits=0;MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_Enabled=true;MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_Method=Standard;MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_Name=defa4170-0d19-0005-0004-bc88714345d2;MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_SetDate=2026-08-05T09:48:46Z;MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_SiteId=8fe098d2-428d-4bd4-9803-7195fe96f0e2;MSIP_Label_defa4170-0d19-0005-0004-bc88714345d2_Tag=10, 3, 0, 1;
acceptlanguage: et-EE, en-US
x-codetwoprocessed: true
X-MS-Exchange-Organization-AuthMechanism: 04
x-ms-exchange-messagesentrepresentingtype: 1
x-ms-exchange-sharedmailbox-routingagent-processed: True
X-OrganizationHeadersPreserved: AMBPR02MB11515.eurprd02.prod.outlook.com
X-CodeTwo-MessageID: 5b0867e0-01fc-4e94-9abc-9a722db9a374.20260805095040@westeu11-emailsignatures-cloud.codetwo.com
X-CrossPremisesHeadersPromoted: DB3PEPF0000885D.eurprd02.prod.outlook.com
X-CrossPremisesHeadersFiltered: DB3PEPF0000885D.eurprd02.prod.outlook.com
X-OriginatorOrg: m1wmgpm3xrpm87txzdfw82by7.smtp.codetwo.online
X-MS-Exchange-CrossTenant-OriginalAttributedTenantConnectingIp: TenantId=8fe098d2-428d-4bd4-9803-7195fe96f0e2;Ip=[20.93.157.195];Helo=[westeu11-emailsignatures-cloud.codetwo.com]
Importance: High

This is a multipart message in MIME format.

------=_NextPart_000_0045_01DD24E0.B7312B30
Content-Type: multipart/alternative;
	boundary="----=_NextPart_001_0046_01DD24E0.B7312B30"


------=_NextPart_001_0046_01DD24E0.B7312B30
Content-Type: text/plain;
	charset="windows-1257"
Content-Transfer-Encoding: 8bit

Tere,



Edastame tulenevalt kuuluvusele Majandus- ja
Kommunikatsiooniministeeriumile vastamiseks Sotsiaalministeeriumile
saadetud pöördumise.





Lugupidamisega

Dokumendihaldus  SOM



From: Arina Ivannikova | Legal <legal@larssen.ee>
Sent: Wednesday, August 5, 2026 10:34 AM
To: Info - SOM <info@sm.ee>
Subject: Selgituse taotlus töölepingu ülevõtmise võimalikkuse kohta VÕS §
179 alusel
Importance: High




Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

Tere,



Palun Teie seisukohta järgmises tööõiguslikus küsimuses.



Olukorras, kus ettevõtte üleminekut töölepingu seaduse § 112 tähenduses ei
toimu, soovivad senine tööandja, uus tööandja ning töötaja sõlmida
kolmepoolse kokkuleppe, mille kohaselt uus tööandja võtab võlaõigusseaduse
§ 179 alusel üle kõik olemasolevast töölepingust tulenevad õigused ja
kohustused.



Sellisel juhul ei soovita olemasolevat töölepingut lõpetada ega uut
töölepingut sõlmida, vaid üksnes muuta tööandja isikut, kusjuures kõik
ülejäänud töölepingu tingimused jäävad muutumatuks.



Palun selgitada järgmisi küsimusi:

*	Kas töölepingu ülevõtmine VÕS § 179 alusel on Eesti õiguse
kohaselt lubatav juhul, kui kõik kolm osapoolt annavad selleks sõnaselge
nõusoleku?
*	Kas Teie hinnangul erineb õiguslik olukord juhul, kui mõlemad
tööandjad kuuluvad samasse kontserni või on sama isiku kontrolli all ning
töötaja töö sisu, töötingimused ja töö tegemise koht ei muutu, muutub
üksnes tööandja isik?
*	Kas töölepingu seadus välistab sellise lepingu ülevõtmise või
tuleb TLS §-des 111 ja 112 sätestatut käsitada üksnes erijuhtudena, mis ei
välista VÕS § 179 kohaldamist poolte kokkuleppel?
*	Kui tööleping antakse üle VÕS § 179 alusel koos kõigi õiguste ja
kohustustega ning tööleping ei lõpe, kas töötaja tööstaaži tuleb lugeda
katkematult jätkuvaks?
*	Kas sellisel juhul lähevad uuele tööandjale üle ka muud
töölepingust tulenevad õigused ja kohustused, sealhulgas kasutamata
põhipuhkus, konkurentsipiirangu kokkulepped ning muud töölepingust
tulenevad õigused ja kohustused?
*	Kas kirjeldatud lahendus eeldab Maksu- ja Tolliameti tööregistris
töösuhte lõpetamist ja uue töösuhte registreerimist või on võimalik
töösuhte järjepidevuse säilitamine ka registrikannete tegemisel?



Oleksin tänulik Teie seisukoha ja võimalusel ka viidete eest asjakohasele
kohtupraktikale või õiguskirjandusele.





Best regards,

Arina Ivannikova

Lawyer







Larssen CS OU

legal@larssen.ee <mailto:legal@larssen.ee>

13 Narva road, Tallinn 10151, Estonia

Office +372.6143.090

Web  <http://larssen.ee/> larssen.ee



D I S C L A I M E R

Crowe Global is a leading international network of separate and
independent accounting and consulting firms that are licensed to use
“Crowe” in connection with the provision of professional services to their
clients. Crowe Global itself is a non-practicing entity and does not
provide professional services to clients. Services are provided by the
member firms. Crowe Global and its member firms are not agents of, and do
not obligate, one another and are not liable for one another’s acts or
omissions. © 2020 Crowe Global



C O N F I D E N T I A L I T Y   N O T I C E

We point out that the communication by e-mail via Internet is potentially
visible to or can be manipulated by third parties. The content of this
e-mail is transmitted confidentially and exclusively for the person or
entity to which it is addressed. If you are not the intended recipient of
this message or his representative, please note that any form of taking
notice, of publication, reproduction or disclosure of the content of this
e-mail is not permitted. In such case please inform us and delete the
e-mail from your computer system.



e-legal <https://larssen.legal/?lang=en>  | data protection
<https://www.larssen.ee/form/>  |
<https://www.larssen.ee/en/privacy-policy/> privacy policy |
<https://www.facebook.com/LarssenCS/> facebook |
<https://www.linkedin.com/company/larssen-corporate-services/> linkedin



 <https://www.iflr1000.com/Firm/Larssen/Profile/34248#review>




------=_NextPart_001_0046_01DD24E0.B7312B30
Content-Type: text/html;
	charset="windows-1257"
Content-Transfer-Encoding: quoted-printable

<html xmlns:v=3D"urn:schemas-microsoft-com:vml" =
xmlns:o=3D"urn:schemas-microsoft-com:office:office" =
xmlns:w=3D"urn:schemas-microsoft-com:office:word" =
xmlns:m=3D"http://schemas.microsoft.com/office/2004/12/omml" =
xmlns=3D"http://www.w3.org/TR/REC-html40"><head>
<meta http-equiv=3D"Content-Type" content=3D"text/html; =
charset=3Dwindows-1257">
<meta name=3D"Generator" content=3D"Microsoft Word 15 (filtered =
medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
	{font-family:Helvetica;
	panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
	{font-family:Wingdings;
	panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
	{font-family:"Cambria Math";
	panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
	{font-family:Calibri;
	panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
	{font-family:Aptos;}
@font-face
	{font-family:"Segoe UI";
	panose-1:2 11 5 2 4 2 4 2 2 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
	{margin:0cm;
	font-size:11.0pt;
	font-family:"Calibri",sans-serif;
	mso-ligatures:standardcontextual;
	mso-fareast-language:EN-US;}
a:link, span.MsoHyperlink
	{mso-style-priority:99;
	color:#0563C1;
	text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
	{mso-style-priority:34;
	margin-top:0cm;
	margin-right:0cm;
	margin-bottom:0cm;
	margin-left:36.0pt;
	font-size:11.0pt;
	font-family:"Calibri",sans-serif;
	mso-ligatures:standardcontextual;
	mso-fareast-language:EN-US;}
span.Meililaad21
	{mso-style-type:personal-reply;
	font-family:"Aptos",sans-serif;
	color:windowtext;}
.MsoChpDefault
	{mso-style-type:export-only;
	font-size:10.0pt;
	mso-ligatures:none;}
@page WordSection1
	{size:612.0pt 792.0pt;
	margin:72.0pt 72.0pt 72.0pt 72.0pt;}
div.WordSection1
	{page:WordSection1;}
/* List Definitions */
@list l0
	{mso-list-id:790520152;
	mso-list-type:hybrid;
	mso-list-template-ids:-1537172058 -860725846 134807555 134807557 =
134807553 134807555 134807557 134807553 134807555 134807557;}
@list l0:level1
	{mso-level-start-at:0;
	mso-level-number-format:bullet;
	mso-level-text:-;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:"Calibri",sans-serif;
	mso-fareast-font-family:Calibri;}
@list l0:level2
	{mso-level-number-format:bullet;
	mso-level-text:o;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:"Courier New";}
@list l0:level3
	{mso-level-number-format:bullet;
	mso-level-text:\F0A7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Wingdings;}
@list l0:level4
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Symbol;}
@list l0:level5
	{mso-level-number-format:bullet;
	mso-level-text:o;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:"Courier New";}
@list l0:level6
	{mso-level-number-format:bullet;
	mso-level-text:\F0A7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Wingdings;}
@list l0:level7
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Symbol;}
@list l0:level8
	{mso-level-number-format:bullet;
	mso-level-text:o;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:"Courier New";}
@list l0:level9
	{mso-level-number-format:bullet;
	mso-level-text:\F0A7;
	mso-level-tab-stop:none;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	font-family:Wingdings;}
@list l1
	{mso-list-id:1515339337;
	mso-list-template-ids:1262121410;}
@list l1:level1
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:36.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level2
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:72.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level3
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:108.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level4
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:144.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level5
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:180.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level6
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:216.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level7
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:252.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level8
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:288.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
@list l1:level9
	{mso-level-number-format:bullet;
	mso-level-text:\F0B7;
	mso-level-tab-stop:324.0pt;
	mso-level-number-position:left;
	text-indent:-18.0pt;
	mso-ansi-font-size:10.0pt;
	font-family:Symbol;}
ol
	{margin-bottom:0cm;}
ul
	{margin-bottom:0cm;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext=3D"edit" spidmax=3D"1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext=3D"edit">
<o:idmap v:ext=3D"edit" data=3D"1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang=3D"ET" link=3D"#0563C1" vlink=3D"#954F72" =
style=3D"word-wrap:break-word">
<div class=3D"WordSection1">
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif">Tere,=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif"><o:p>=
&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif">Edast=
ame tulenevalt kuuluvusele Majandus- ja Kommunikatsiooniministeeriumile =
vastamiseks Sotsiaalministeeriumile saadetud =
p=F6=F6rdumise.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif"><o:p>=
&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif"><o:p>=
&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif">Lugup=
idamisega<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif">Dokum=
endihaldus&nbsp; SOM<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:12.0pt;font-family:&quot;Aptos&quot;,sans-serif"><o:p>=
&nbsp;</o:p></span></p>
<div>
<div style=3D"border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt =
0cm 0cm 0cm">
<p class=3D"MsoNormal"><b><span =
style=3D"mso-ligatures:none;mso-fareast-language:ET">From:</span></b><spa=
n style=3D"mso-ligatures:none;mso-fareast-language:ET"> Arina Ivannikova =
| Legal &lt;legal@larssen.ee&gt;
<br>
<b>Sent:</b> Wednesday, August 5, 2026 10:34 AM<br>
<b>To:</b> Info - SOM &lt;info@sm.ee&gt;<br>
<b>Subject:</b> Selgituse taotlus t=F6=F6lepingu =FClev=F5tmise =
v=F5imalikkuse kohta V=D5S =A7 179 alusel<br>
<b>Importance:</b> High<o:p></o:p></span></p>
</div>
</div>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<table class=3D"MsoNormalTable" border=3D"0" cellspacing=3D"0" =
cellpadding=3D"0" align=3D"left" width=3D"100%" style=3D"width:100.0%">
<tbody>
<tr>
<td style=3D"background:#910A19;padding:5.25pt 1.5pt 5.25pt 1.5pt"></td>
<td width=3D"100%" =
style=3D"width:100.0%;background:#FDF2F4;padding:5.25pt 3.75pt 5.25pt =
11.25pt">
<p class=3D"MsoNormal" =
style=3D"mso-element:frame;mso-element-frame-hspace:2.25pt;mso-element-wr=
ap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizo=
ntal:column;mso-height-rule:exactly">
<strong><span style=3D"font-size:9.0pt;font-family:&quot;Segoe =
UI&quot;,sans-serif;color:#212121">T=E4helepanu!
</span></strong><span style=3D"font-size:9.0pt;font-family:&quot;Segoe =
UI&quot;,sans-serif;color:#212121">Tegemist on v=E4lisv=F5rgust saabunud =
kirjaga.<br>
Tundmatu saatja korral palume linke ja faile mitte =
avada.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">Tere,<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">Palun Teie seisukohta =
j=E4rgmises t=F6=F6=F5iguslikus k=FCsimuses.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">Olukorras, kus ettev=F5tte =
=FCleminekut t=F6=F6lepingu seaduse =A7 112 t=E4henduses ei toimu, =
soovivad senine t=F6=F6andja, uus t=F6=F6andja ning t=F6=F6taja =
s=F5lmida kolmepoolse kokkuleppe, mille kohaselt uus t=F6=F6andja =
v=F5tab v=F5la=F5igusseaduse
 =A7 179 alusel =FCle k=F5ik olemasolevast t=F6=F6lepingust tulenevad =
=F5igused ja kohustused.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">Sellisel juhul ei soovita =
olemasolevat t=F6=F6lepingut l=F5petada ega uut t=F6=F6lepingut =
s=F5lmida, vaid =FCksnes muuta t=F6=F6andja isikut, kusjuures k=F5ik =
=FClej=E4=E4nud t=F6=F6lepingu tingimused j=E4=E4vad =
muutumatuks.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">Palun selgitada j=E4rgmisi =
k=FCsimusi:<o:p></o:p></span></p>
<ul style=3D"margin-top:0cm" type=3D"disc">
<li class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 =
level1 lfo3"><span lang=3D"EN-GB">Kas t=F6=F6lepingu =FClev=F5tmine =
V=D5S =A7 179 alusel on Eesti =F5iguse kohaselt lubatav juhul, kui =
k=F5ik kolm osapoolt annavad selleks s=F5naselge =
n=F5usoleku?<o:p></o:p></span></li><li class=3D"MsoListParagraph" =
style=3D"margin-left:0cm;mso-list:l0 level1 lfo3"><span =
lang=3D"EN-GB">Kas Teie hinnangul erineb =F5iguslik olukord juhul, kui =
m=F5lemad t=F6=F6andjad kuuluvad samasse kontserni v=F5i on sama isiku =
kontrolli all ning t=F6=F6taja t=F6=F6 sisu, t=F6=F6tingimused
 ja t=F6=F6 tegemise koht ei muutu, muutub =FCksnes t=F6=F6andja =
isik?<o:p></o:p></span></li><li class=3D"MsoListParagraph" =
style=3D"margin-left:0cm;mso-list:l0 level1 lfo3"><span =
lang=3D"EN-GB">Kas t=F6=F6lepingu seadus v=E4listab sellise lepingu =
=FClev=F5tmise v=F5i tuleb TLS =A7-des 111 ja 112 s=E4testatut =
k=E4sitada =FCksnes erijuhtudena, mis ei v=E4lista V=D5S =A7 179 =
kohaldamist
 poolte kokkuleppel?<o:p></o:p></span></li><li =
class=3D"MsoListParagraph" style=3D"margin-left:0cm;mso-list:l0 level1 =
lfo3"><span lang=3D"EN-GB">Kui t=F6=F6leping antakse =FCle V=D5S =A7 179 =
alusel koos k=F5igi =F5iguste ja kohustustega ning t=F6=F6leping ei =
l=F5pe, kas t=F6=F6taja t=F6=F6staa=FEi tuleb lugeda katkematult =
j=E4tkuvaks?<o:p></o:p></span></li><li class=3D"MsoListParagraph" =
style=3D"margin-left:0cm;mso-list:l0 level1 lfo3"><span =
lang=3D"EN-GB">Kas sellisel juhul l=E4hevad uuele t=F6=F6andjale =FCle =
ka muud t=F6=F6lepingust tulenevad =F5igused ja kohustused, sealhulgas =
kasutamata p=F5hipuhkus, konkurentsipiirangu kokkulepped
 ning muud t=F6=F6lepingust tulenevad =F5igused ja =
kohustused?<o:p></o:p></span></li><li class=3D"MsoListParagraph" =
style=3D"margin-left:0cm;mso-list:l0 level1 lfo3"><span =
lang=3D"EN-GB">Kas kirjeldatud lahendus eeldab Maksu- ja Tolliameti =
t=F6=F6registris t=F6=F6suhte l=F5petamist ja uue t=F6=F6suhte =
registreerimist v=F5i on v=F5imalik t=F6=F6suhte j=E4rjepidevuse =
s=E4ilitamine
 ka registrikannete tegemisel?<o:p></o:p></span></li></ul>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB">Oleksin t=E4nulik Teie =
seisukoha ja v=F5imalusel ka viidete eest asjakohasele kohtupraktikale =
v=F5i =F5iguskirjandusele.<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:10.0pt;font-family:&quot;Helvetica&quot;,sans-serif;co=
lor:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB"><o:p>&nbsp;</o=
:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:10.0pt;font-family:&quot;Helvetica&quot;,sans-serif;co=
lor:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Best =
regards</span><span lang=3D"EN-US" =
style=3D"font-size:10.0pt;font-family:&quot;Helvetica&quot;,sans-serif;co=
lor:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">,</span><span =
lang=3D"EN-US" =
style=3D"mso-ligatures:none;mso-fareast-language:EN-GB"><o:p></o:p></span=
></p>
<p class=3D"MsoNormal"><b><span lang=3D"EN-US" =
style=3D"font-size:10.0pt;font-family:&quot;Helvetica&quot;,sans-serif;co=
lor:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Arina =
Ivannikova</span></b><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:10.0pt;font-family:&quot;Helvetica&quot;,sans-serif;co=
lor:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Lawyer</span><=
span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:10.0pt;font-family:&quot;Helvetica&quot;,sans-serif;co=
lor:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">&nbsp;</span><=
span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:6.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB"><img =
width=3D"166" height=3D"46" style=3D"width:1.7291in;height:.4791in" =
id=3D"m_2446123168757639390Picture_x0020_1" =
src=3D"cid:image001.png@01DD24C5.AFC31D60" alt=3D"Crowe Logo PMS130+282 =
for Microsoft Office - Small"></span><span lang=3D"EN-US" =
style=3D"font-size:6.0pt;color:#1F3864;mso-ligatures:none;mso-fareast-lan=
guage:EN-GB">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">&nbsp;</span><s=
pan lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><b><span =
style=3D"font-size:10.0pt;font-family:&quot;Helvetica&quot;,sans-serif;co=
lor:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Larssen CS =
OU</span></b><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><u><span =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#0563C1;mso-ligatures:none;mso-fareast-language:EN-GB"><a =
href=3D"mailto:legal@larssen.ee">legal@larssen.ee</a></span></u><span =
lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">13 Narva road, =
Tallinn 10151, Estonia</span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Office =
+372.6143.090</span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Web
<a href=3D"http://larssen.ee/" target=3D"_blank"><span =
style=3D"color:blue">larssen.ee</span></a></span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:6.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">&nbsp;</span><s=
pan lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><u><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">D I S C L A I =
M E R</span></u><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Crowe Global =
is a leading international network of separate and independent =
accounting and consulting
 firms that are licensed to use =93Crowe=94 in connection with the =
provision of professional services to their clients. Crowe Global itself =
is a non-practicing entity and does not provide professional services to =
clients. Services are provided by the member firms.
 Crowe Global and its member firms are not agents of, and do not =
obligate, one another and are not liable for one another=92s acts or =
omissions. =A9 20</span><span =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">20
</span><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">Crowe =
Global</span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:6.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">&nbsp;</span><s=
pan lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><u><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">C O N F I D E =
N T I A L I T Y&nbsp;&nbsp; N O T I C E
</span></u><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">We point out =
that the communication by e-mail via Internet is potentially visible to =
or can be manipulated
 by third parties. The content of this e-mail is transmitted =
confidentially and exclusively for the person or entity to which it is =
addressed. If you are not the intended recipient of this message or his =
representative, please note that any form of taking notice,
 of publication, reproduction or disclosure of the content of this =
e-mail is not permitted. In such case please inform us and delete the =
e-mail from your computer system.</span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:6.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB">&nbsp;</span><s=
pan lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:gray;mso-ligatures:none;mso-fareast-language:EN-GB"><a =
href=3D"https://larssen.legal/?lang=3Den" target=3D"_blank">e-legal</a> =
|
<a href=3D"https://www.larssen.ee/form/" target=3D"_blank">data =
protection</a> | <a href=3D"https://www.larssen.ee/en/privacy-policy/" =
target=3D"_blank">
privacy policy</a> | <a href=3D"https://www.facebook.com/LarssenCS/" =
target=3D"_blank">
facebook</a> | <a =
href=3D"https://www.linkedin.com/company/larssen-corporate-services/" =
target=3D"_blank">
linkedin</a></span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><span lang=3D"EN-US" =
style=3D"font-size:6.0pt;color:#1F3864;mso-ligatures:none;mso-fareast-lan=
guage:EN-GB">&nbsp;</span><span lang=3D"EN-US" =
style=3D"font-size:12.0pt;mso-ligatures:none;mso-fareast-language:EN-GB">=
<o:p></o:p></span></p>
<p class=3D"MsoNormal"><a =
href=3D"https://www.iflr1000.com/Firm/Larssen/Profile/34248#review" =
target=3D"_blank"><span lang=3D"EN-US" =
style=3D"font-size:8.0pt;font-family:&quot;Helvetica&quot;,sans-serif;col=
or:#1F3864;mso-ligatures:none;mso-fareast-language:EN-GB;text-decoration:=
none"><img border=3D"0" width=3D"60" height=3D"98" =
style=3D"width:.625in;height:1.0208in" =
id=3D"m_2446123168757639390Picture_x0020_2" =
src=3D"cid:image002.jpg@01DD24C5.AFC31D60" =
alt=3D"74699a22-fc38-445c-b3c9-1d6d31001c41mini"></span></a><span =
lang=3D"EN-GB" =
style=3D"font-size:12.0pt;mso-fareast-language:EN-GB"><o:p></o:p></span><=
/p>
<p class=3D"MsoNormal"><span lang=3D"EN-GB"><o:p>&nbsp;</o:p></span></p>
</div>
</body>
</html>

------=_NextPart_001_0046_01DD24E0.B7312B30--

------=_NextPart_000_0045_01DD24E0.B7312B30
Content-Type: image/png;
	name="image001.png"
Content-Transfer-Encoding: base64
Content-ID: <image001.png@01DD24C5.AFC31D60>
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------=_NextPart_000_0045_01DD24E0.B7312B30
Content-Type: image/jpeg;
	name="image002.jpg"
Content-Transfer-Encoding: base64
Content-ID: <image002.jpg@01DD24C5.AFC31D60>
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------=_NextPart_000_0045_01DD24E0.B7312B30--
