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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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European Legal update: 14.01. – 27.01.2026.
Legal assistant Liis Pormeister compiled the material. Competition The Commission opens an in-depth investigation into an arbitration award ordering Bulgaria to pay compensation to ACF Published: 21 January 2026 The European Commission has opened an in‑depth investigation into whether an arbitration award ordering Bulgaria to pay compensation to ACF Renewable Energy Limited constitutes unlawful State […]
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Equal Pay directive in Latvia – frequently asked questions
Last November, Sorainen’s employment law team organised a webinar: Equal Pay – the New Directive and Legal Issues. While we await the first draft of the Latvian law, we have compiled the most frequently asked questions from clients during the webinar. Which employers are covered by the directive? The Directive applies to all employers. Furthermore, […]