8Monday, February 8, 2021

Stock options

Monday, February 8, 2021|0 Comments

This year, on January 12, 2021, changes to the Personal Income Tax Law and the Commercial Law came into force, which expanded the possibilities to grant stock options to employees. These changes put Latvia at [...]

26Saturday, January 26, 2019

Intangible assets revaluation

Saturday, January 26, 2019|0 Comments

Question: Latvian company A has sold a trademark to another Latvian related company B. Company B has licensed back to A the rights to use the trademark. The arm’s length value of the trademark was [...]

2Sunday, September 2, 2018

Employee stocks and stock options

Sunday, September 2, 2018|0 Comments

On 15 June 2017, the Saeima adopted comprehensive amendments to the Commercial Law (these amendments entered into effect on 13 July 2017), which, inter alia, also governs matters regarding employee stock and personnel options. [...]