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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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Employee Share Option Card 2025
“Employee Share Option Card” provides an overview of the tax implications associated with employee share options across the Baltic States — Estonia, Latvia, and Lithuania. It outlines the tax incentives and potential risks related to these options, serving as a guide for employers and employees considering or managing share option schemes in these countries. Available […]
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Taxes in a Nutshell 2025
“Taxes in a Nutshell 2025” offers a concise overview of the main corporate tax principles across Estonia, Latvia, and Lithuania. This annual publication serves as a valuable resource for businesses, tax professionals, and investors operating or considering ventures in the Baltic region, providing them with up-to-date tax information essential for informed decision-making. Available here: Taxes […]