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A LAT business has a holding company in CYP (MLT, LUX, NED, etc.). What could be the tax consequences of this? And why are the holding company’s jurisdictions afraid of the questions posed to the ECJ? Contents: Typical situation What might the Latvian State Revenue Service be interested in in such situations? Capital growth Permanent […]
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The Senate referred questions to the EUCJ. However, it was not easy to determine what the dispute was about, as VAT in supply chain transactions (multiple sales with a single transport) are one of the most complex tax areas. Contents: What happened? What did the SRS claim? What are the consequences? I would like to […]
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Julija Stoškutė – a legal professional with many years of experience in the financial services and investment sectors – has joined the Sorainen Finance and Insurance Law team as Counsel. Julija brings more than 20 years of professional experience in the financial sector, covering both legal practice and the development of financial products and projects. […]
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Correspondence has emerged between the scandalous Epstein and a certain lord regarding a scheme to evade taxes in the UK and Brasil using a Panama offshore company. Why could this be important in Latvia, too? Contents: What happened? Where is the problem? GAAR Rates Where do aggressive planning ideas come from? Read the full story […]
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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, […]
