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Employee Share Option Card 2026 – tax treatment of share option plans
The Employee Share Option Card 2026 gives an overview of how employee share options are taxed in Estonia, Latvia and Lithuania. It summarises the main rules that apply to share option plans and shows how the tax treatment differs between the three countries. The material covers the key tax aspects for both employers and employees, […]
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Transfer Pricing Card 2026 – transfer pricing rules at a glance
The Transfer Pricing Card 2026 provides a side-by-side overview of the main transfer pricing requirements in Estonia, Latvia and Lithuania. It is designed as a practical reference for companies that have transactions within their group and need insights on the Baltics’ transfer pricing rules. The card outlines how related-party transactions are treated, when documentation is […]
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Taxes in a Nutshell 2026 – corporate tax overview in the Baltics
Taxes in a Nutshell 2026 is a clear and structured overview of the main corporate tax rules in Estonia, Latvia and Lithuania. It brings together the key elements of each country’s tax system in one place, helping companies quickly understand how the Baltic tax environment works. The publication covers the core features of corporate taxation, […]
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How will the insurance sector be affected by the new Defence Fund package?
On 21 May 2024, the Defence Fund package was presented in Lithuania, to bring Lithuania’s defence spending up to 3% of GDP. The proposal outlined how the defence budget will be increased; several are related to the insurance sector. According to the information available to us, the Lithuanian Government is planning to discuss and debate […]
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Taxes in a Nutshell 2024
Main comparative corporate tax principles for Estonia, Latvia and Lithuania. Available here: TAXES IN A NUTSHELL 2024