News

Lithuania Latvia Estonia the tax issues

   EE

   LV

   LT

1

Profit tax on return on investments standard/agriculture

21/21

15/15*

15/5*

2

Withholding tax on dividends entities EU/other countries

  0

  0/10

0

3

Thin capitalization rules

NA

1:4

1:4 **

4

Tax deduction of interest EU/ other countries

0

5/10

0/10

5

Withholding tax on management & consultancy fee

0

0

0

6

Withholding tax on commercial royalties

0

5***

10***

7

Tax - carry forward period

~

8

~

*      Possible exemptions

**   0% if interest market price

*** 0% from the year 2013

~      Not limited period