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TAxLink Lettonie guide fiscal 202219/01/2022
Nous sommes très heureux de vous présenter le Guide Fiscal 2022 de Lettonie!
N'hésitez pas de nous contacter si vous avez des questions.
We are very excited to present the Latvian 2022 Tax Guide!
Do not hesitate to contact us if you have any questions.
Read more →Provisions on Controlled Foreign Companies to be Included in the CIT Law07/09/2018
On Thursday, 23 August 2018, at a meeting of State secretaries, amendments were announced to the Corporate Income Tax (CIT Law). It is planned that the CIT Law will be augmented with provisions regarding controlled foreign companies (CFC), stipulating the obligation in Latvia to pay enterprise income tax from a share of profits in a foreign company, in which there is a significant shareholding and profits are obtained by creating hybrid entities, with the goal of securing tax breaks.
Read more →New corporate income tax in Latvia starting from 201822/08/2017
The most significant change as from 2018 will be the application of tax exemption to reinvested profits
or, in other words, corporate income tax (CIT) will be paid only when a company pays dividends or
makes other payments with the aim of actual profit distribution. In the meanwhile, individuals who
receive these dividends will not be required to pay personal income tax.
Business guide06/05/2016
We have developed a business guide "Doing Business in Latvia", which can help get an insight of the positive aspects of the business in Latvian.
Read more →The TaxLink Baltic’s client is the first foreign company in Latvia, which has recovered the overpaid payment of corporate income tax for the shares sold26/11/2015
The TaxLink Baltic team has provided support to the company to recover the withholding tax for the shares sold.
Read more →