Балтийские налоговые новости Балтийские юридические новости Новости Бизнеса
20.11.2014
Ministry of Justice in Estonia have proposed that starting from 2016 failure to submit annual reports on time would lead to fines. Also,...
05.11.2014
The law which determines the rules of payment of this tax is the Law on Real Estate Tax of the Republic of Lithuania (hereinafter – the Law). According to the provisions of the Law, Lithuanian and foreign natural persons as...
28.10.2014
Expatriates are liable for Latvian taxes depending on their tax residency. Latvian residents are taxable for their worldwide income. Non-Latvian residents are liable for their income derived in Latvia. Pursuant to the domestic...
24.10.2014
The Law on Value Added Tax of the Republic of Lithuania is the main legal act regulating calculation, payment and declaration of value added tax. Currently in Lithuania value-added tax (VAT) rate is 21%. It shall be...
16.10.2014
The Swedish Supreme Administrative Court have asked from European Court of Justice (C-264/14 Skatteverket v. David Hedqvist) preliminary ruling on whether when...
14.10.2014
Estonian legislation defines Social (Security) Tax as financial obligation imposed on taxpayers in order to secure revenue for pension insurance and state health insurance. Social tax shall be paid on following: Wages and other remuneration...
09.10.2014
On the January 1, 2006 a Law on Real Estate Tax has entered into force. The tax ranges from 0,3% to 3% and it is paid by real estates intended for certain purposes (administration, accommodation, trading, services, catering,...
06.10.2014
Annual reports The length of a financial year is estimated to twelve months (one calendar year, unless provided otherwise). There are several cases where the financial year may be shorter or longer than the previously mentioned term,...
24.09.2014
According to the law “On Value-Added Tax”, adopted in March 1995, VAT has to be charged on any supply of goods or services, on the import of goods, as well as on self -consumption. Until June 30, 2012 VAT rates...
15.09.2014
It is important to bear in mind that in Estonia in contrast to a number of European countries there is no systematic monthly corporate tax. Instead a resident company shall pay income tax on profits distributed as dividends...
11.09.2014
The law “On State Social Insurance”, originally passed in 1998, sets out the application of mandatory statutory social insurance payments to salaries received by...
08.09.2014
Personal income tax is imposed on the income of a taxpayer from which deductions pursuant to Estonian tax legislations have been made. The income tax shall be paid by natural persons and by employers who are natural persons...
01.09.2014
The Law on Tax Administration, originally adopted in 13 April 2004, sets out the general taxation principles in Lithuania. This law sets basic concepts and regulations which must be observed in...
28.08.2014
European Union has not been a big player regarding taxation within member states. EU has considered that taxation is something the states should be complying with by themselves. The...
30.07.2014
Changes regarding deductible VAT On the 3rd of July the President of the Republic of Estonia declared the amendments to the Estonian Value Added Tax Act (hereinafter the Act). The...
20.06.2014
Lithuanian government has submitted Tax administration law amendment which increase control powers granted to Lithuanian tax authority. After negotiations Parliament budget...
03.06.2014
On 20th of May 2014 the President of the Republic of Estonia Toomas Henrik Ilves proclaimed law (493 UA) for changing the current Value Added Tax Act with adding an annex to the VAT return...
06.05.2014
Corporate Income Tax Rates in Baltics Country Standard rate Decreased rate Transfer of loses to next ...
17.04.2014
Taxpayers Corporate income tax is paid by: domestic companies – residents; non-residents; permanent representative offices of non-residents that perform economic activity. Taxable objects Corporate income tax is...
22.12.2011
Информация подготовлена для кредиторов и вкладчиков АО...
22.06.2011
С 2010 года 1 июля в Латвии вступили в силу изменения в Законе об иммиграции,...
18.01.2011
С 2010 года 1 июля в Латвии вступили в силу...
19.11.2014
Following January 1, 2015 all the companies registered in Lithuania are imposed with obligation to change their share capital as the country...
10.11.2014
Framework of commercial competition in Estonia is provided in the...
04.11.2014
Relocating your business to another country or city is not only an excellent way to expand your company but it is also a great way to reduce and optimize costs and taxes. The most common question is: which country (or city) to...
29.10.2014
Relocating your business to another country or city is not only an excellent way to expand your company but it is also a great way to reduce and optimize costs and taxes. The most common question is: which country (or city) to...
27.10.2014
Successful business model or brand may be leased to another party for limited amount of time, this practice is regarded as franchising. For lessor, otherwise known as franchiser, franchising opens an opportunity to increase the notoriety of...
21.10.2014
The Latvian government introduced in August a new regulation enabling Latvia’s lotteries and gambling regulator to...
13.10.2014
Due to economic conditions sometimes it is required to relieve more than one employee at a time. Although these actions are necessary to preserve the business or reduce the expenditures, termination of multiple...
07.10.2014
On Thursday, 25 September, 2014 the Saeima of the Republic of Latvia has approved in the last reading amendments in the Insolvency Law. According to approved amendments, in...
01.10.2014
Relocating your business to another country or city is not only an excellent way to expand your company but it is also a great manner to reduce costs. The most common question is: which country (or city) to choose? While...
22.09.2014
Accounting records According to laws, accounting records shall clearly display the transactions and financial results of a company, and it shall give a true and fair view of its financial...
19.09.2014
E-money institution can be registered as Limited Liability Company or Joint Stock Company. The share capital of e-money institution has to be at...
16.09.2014
Insolvency of an enterprise means the state of an enterprise when it fails to settle with the creditor/creditors and the overdue liabilities/debts are in excess of over a half of the value of the assets on the enterprise's...
09.09.2014
Electronic money institution in Lithuania shall receive a license according to the provisions of the Law on Electronic Money and Electronic...
03.09.2014
To provideelectronic money institution servicesLimited Liability Company or Joint Stock Company have to be registered in Latvia, with...
02.09.2014
Arbitration is not a novelty way to resolve disputes, however in recent years it has been gaining momentum in Lithuania. The main reason for this...
18.08.2014
The Latvian gambling regulator has published its first blacklist of 20 gambling domains including PokerStars, bet365 and 888 in an attempt to restrict the grey market in the Baltic...
24.07.2014
According to amendments in the Commercial law of Latvia from July 1, 2014 the company can register any amendments in the Articles of...
27.06.2014
On June 19, the Nordic and Baltic Embassies together with their Chambers of Commerce celebrated...

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