Martins is Head of Tax with more than five years experience focusing on indirect, direct taxes and tax due diligence projects.
Martins has significant experience in providing tax consultations in various industries: transportation, banking and finance, wholesale and retail, manufacturing, energy and utilities, information technologies, state administration, etc.
As well as experience in tax due diligence projects in different industries: transportation, wholesale and retail, manufacturing, energy and utilities, real estate, etc.
Changes in taxation, effective as of 1 January, 2022
As of 01.01.2026, amendments to the Law on Taxes and Duties will come into force. Their purpose is to simplify transfer pricing documentation requirements and reduce the administrative burden on taxpayers. The amendments relate to transactions conducted from the reporting year 2025 onwards.
In 2026, significant tax changes come into effect across the Baltic States. This overview highlights the main updates in Latvia, Lithuania and Estonia – from income tax and VAT to social contributions and excise duties – helping businesses plan their tax obligations effectively.
