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Latvia Introduces a More Competitive Dividend Tax Regime Accounting

From 2026, Latvian company owners may choose between two dividend distribution models: either continue applying the existing 20% corporate income tax (CIT) regime or opt for a more attractive split-tax regime on distributed profits — particularly favourable for foreign investors — consisting of 15% CIT and 6% personal income tax (PIT).

Raitis Logins

| 2 min read | 27 Feb 2026

Planned Latvian tax changes as of 2026 Tax advisory

Discover the Upcoming Tax Changes in Latvia for 2026 and Be Ready for the Year Ahead!

Martins Lubgans

| 4 min read | 19 Dec 2025

Will sustainability reporting be easier in the future? Business advisory

In an effort to provide clarity to affected entities, the European Council (EC) has accelerated the approval process for the portion of the Omnibus impacting the reporting timeline - referred to as the ‘stop-the-clock’ directive.

Aleksandrs Vellers

| 5 min read | 06 May 2025

Official Electronic Address Legal

Official Electronic Address

4 min read | 01 Jan 2023

Key changes in tax legislation in the Baltics in 2022 Tax

In the beginning of the year, several tax changes were introduced in Estonia, Latvia and Lithuania.

1 min read | 20 Jan 2022

Changes in taxation, effective as of 1 January, 2022 Tax

Changes in taxation, effective as of 1 January, 2022

Martins Lubgans

| 4 min read | 01 Jan 2022

Thin-capitalization rules are Abolished in 2021 and 2022 Tax

Thin-capitalization rules are Abolished in 2021 and 2022

Martins Lubgans

| 2 min read | 31 Dec 2021

Key changes in tax legislation in the Nordic Baltic region in 2021 Tax

Nordic Baltic tax 2021

1 min read | 25 May 2021

Key changes in tax legislation in the Baltics in 2021 Tax

Key changes in tax legislation in the Baltics in 2021

01 Mar 2021

Transmission of personal data to the US – mission impossible? Data protection

On 16 July 2020, the European Union Court of Justice (CJEU) passed judgment C-311/18 (Schrems II), invalidating the US-EU certificate programme Privacy Shield, which ensures data transmission security.

26 Jan 2021

Let’s open the cookies (jar) Data protection

Cookies can't read data off your hard drive or cookie files created by other sites; they are one of the technologies tracking people’s behaviour on the web.

26 Jan 2021

Information security audit helps a company save money Information security

In addition to the pandemic the 2020 is memorable as the year or record growth in cybercrime. According to the FBI the USA companies have reported a 400% growth in cyber-attacks and 68% more companies reported of fraud.

26 Jan 2021

Whats up with WhatsApp? Data protection

In January WhatsApp announced that it is changing its data policies so that the users only options are either to agree to their data policy and make data about them available to Facebook, the owner of WhatsApp, and any of its chosen third parties or not use the service.

26 Jan 2021