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Doing Business Guide in the Baltics.
07.03.2017
You are cordially invited to the 10th Business seminar on “Expatriate Tax planning 2017 in the Baltics“ in cooperation with Swedish Chamber of commerce in Latvia. The seminar takes place on...
04.01.2017
Date: Thursday, March 9, 2017
Time: 17:30...
17.11.2016
“Baltic Taxes” available on the Apple App Store and the Android Market
Baltic Taxes is a tax planning and optimization application which helps the user to calculate the VAT, corporate...
23.08.2016
R&D tax incentive
Lithuania levies flat 15% Corporate Income Tax. Since the 1st of January 2012small companies employing 10 employees or fewer, with an annual income of 300,000 EUR or less, have been subjected to 5%...
11.08.2016
Controlled Foreign Company rules in Lithuania are governed by the Law of Corporate Income Tax (20 December 2001 No. IX-675 Vilnius).
CFC regulation applies to the Lithuanian residents...
13.07.2016
On July 1, 2016, amendments to the Immigration Law of the Republic of Latvia came into force, modifying the provisions for receiving temporary residence permit and reissuance of the...
05.07.2016
Corporate income tax in Estonia is paid by domestic companies – residents, permanent establishments of non-residents that perform economic activity in the country (including branches) and non-residents acting as...
29.06.2016
A micro company (MB) is a legal form of business that was introduced in Lithuania in 2012.
MB is not required to have a minimum share capital, thus a micro company may be...
15.06.2016
In Latvia corporate income tax is paid by domestic companies – residents, non-residents and permanent representative offices of non-residents that perform economic activity in the country.
Taxable objects in...
30.05.2016
Micro company tax starting from January 1st, 2016 did not change and the tax of 9 % is applicable for companies with turnover till 7000 EUR, but micro companies with turnover from 7001 EUR to 100000EUR are subject...
21.04.2016
A micro company (MB) is a legal form of business that was introduced in Lithuania in 2012.
MB is not required to have a minimum share capital, thus a micro company may be...
07.04.2016
Starting fromJanuary 1st, 2016excise taxes for fuel has been increased. For example, excise tax for unleaded fuel increased from 411,21 EUR to 436 EUR (per 1000 litres), for petroleum gases and other gaseous hydrocarbons from...
22.10.2015
On 21stof May the Government of Estonia approved several bills for changing the tax laws. Please see below short overview of the relevant changes.
National social insurance tax
With the...
20.10.2015
Consolidated reporting is regulated by the Law on Consolidated Financial Statements of Enterprises. An entity having one or several subsidiary undertakings must draw up...
07.09.2015
Starting from 13th May 2015 new amendments in micro company tax are in force.
The previous regulation of micro company tax
Till the amendments the following rates of...
04.06.2015
The Law on Consolidated Annual reports applies to commercial companies and co-operative societies registered in Latvia (hereinafter – the company) if they are parent...
26.05.2015
As of 1 January 2013 the holding regime has been introduced in Latvia. Such regime provides less tax burden In Latvia from receiving and distributing profits.
Receiving dividends and profit taxation
In line with Latvian legislation...
27.04.2015
Taxpayers
Corporate income tax is paid by:
domestic companies – residents;
permanent establishments of non-residents that perform economic activity (including...
13.04.2015
Taxpayers
Corporate income tax is paid by:
domestic companies – residents;
non-residents;
permanent representative offices of non-residents that perform economic...
02.04.2015
Taking into account that there are different corporate tax rates in European Union member states, corporate income tax is used as a tool to attract...