{"id":15344,"date":"2023-11-21T10:09:46","date_gmt":"2023-11-21T10:09:46","guid":{"rendered":"https:\/\/breicis.com\/?page_id=15344"},"modified":"2024-12-12T15:22:14","modified_gmt":"2024-12-12T15:22:14","slug":"taxation-of-foreign-employee-in-latvia","status":"publish","type":"page","link":"https:\/\/breicis.com\/en\/taxation-of-foreign-employee-in-latvia\/","title":{"rendered":"TEST: Taxation of foreign employee in Latvia"},"content":{"rendered":"

Taxation of foreign employees in Latvia<\/h1>\n

The below test outlines the employee tax implications arising from the international employment of an employee from the European Union company (home company) to Latvia (host company). Two options could be considered in such situations: (1) secondment to Latvia<\/a> and (2) local employment contract<\/a>. The test is also applicable for the residents coming from the countries Latvia has entered the double tax treaty (except for social insurance contributions which are then governed by bilateral social insurance treaties.<\/p>\n

If you require accounting or payroll services, please fill out the application form (here)<\/a>, and we will contact you.<\/div>\n

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About the foreign employee tax test<\/h2>\n

The below test is developed to help foreigners understand their tax position and allows understand:<\/p>\n

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  1. In which country the foreign employee is considered a tax resident<\/li>\n
  2. In which country the foreign employee should pay payroll taxes<\/li>\n
  3. What are the other tax risks, e.g. permanent establishment risk?<\/li>\n<\/ol>\n
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