December 21, 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.
Full text of Tax Alert