Based on equal profits reported and fully distributed (after – tax) to individual shareholder.
3Monday, August 3, 2026
Transfer pricing: can a manufacturer suffer losses?
Preword Manufacturing companies within the group may experience operating losses due to various commercial factors, including adverse market [...]
17Friday, July 17, 2026
Alternative dividend taxation regime from 2026 in Latvia. What does it mean for business owners and foreign investors? (video)
General Starting from 1 January 2026, Latvian companies whose shareholders are exclusively individuals can elect a new dividend [...]
8Sunday, February 8, 2026
Working abroad? What Latvian residents need to know about taxes
If you are a Latvian tax resident and work or have worked abroad, it is important to understand [...]
16Friday, January 16, 2026
Transfer Pricing in 2026: Key Changes and Their Practical Impact on Businesses
As of 1 January 2026, significant amendments to the transfer pricing framework have come into force in Latvia. [...]
