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132 articles — page 1 of 11
August 6, 2026
Beneficial Owner (UBO) Register in Latvia: Who Must Be Declared
Every Latvian company must declare beneficial owners — natural persons holding over 25% — at registration and within 14 days of changes. Fines up to EUR 700.
Read More →August 4, 2026
Transfer Pricing in Latvia: Thresholds, Deadlines, Penalties
Latvian transfer pricing from 2026: local file above EUR 250,000, master file above EUR 20 million, 12-month deadline, penalties up to EUR 100,000.
Read More →July 30, 2026
Property Tax in Latvia (NĪN): Rates, Cadastral Value, Reform
Latvia's real estate tax (NĪN): 0.2-0.6% on homes, 1.5% on land and commercial property, quarterly payments, Riga's declared-resident rule, reform to 2029.
Read More →July 28, 2026
Capital Gains Tax in Latvia: Rates and Rules for 2026
Capital gains in Latvia are taxed at 25.5% since 2025 — not 20%. Rules for shares, property and crypto: EUR 1,000 quarterly threshold, exemptions, deadlines.
Read More →July 23, 2026
Is Latvia a Tax Haven? The Honest Answer for 2026
Latvia is not a tax haven — it is OECD/CRS compliant — but 0% CIT on retained profits, a 0% holding regime and a 25.5% flat capital tax reward real business.
Read More →July 21, 2026
Self-Employed Visa in Latvia: Residence Permit Guide 2026
Latvia's self-employment residence permit in 2026: EUR 2,554/month subsistence, auditor-approved business plan, EUR 100 fee, 30-day decision, 1-year permit.
Read More →July 16, 2026
Doing Business in Latvia: 2026 Overview for Foreign Companies
Executive overview of doing business in Latvia in 2026: 0% CIT on reinvested profit, 21% VAT, SIA registration from EUR 150 in 1-3 days, EUR 780 minimum wage.
Read More →July 14, 2026
Tax Refund in Latvia: Who Gets Money Back and How to Claim It
How to get a tax refund in Latvia via EDS: 25.5% back on eligible expenses up to EUR 600/person, EUR 4,000 pension cap, refunds paid within 3 months.
Read More →April 5, 2026
Withholding Tax in Latvia: 0% Standard, 20% Only for Tax Havens
Latvia levies 0% withholding tax on dividends, interest and royalties to non-resident companies. 20% applies only to blacklisted tax havens; real estate 3-5%.
Read More →April 2, 2026
VSAOI Rates 2026: Employer 23.59% + Employee 10.50%
Latvia's 2026 VSAOI social contribution rates: 23.59% employer, 10.50% employee, 34.09% total. What the split covers and how it affects payroll costs.
Read More →April 1, 2026
VSAOI Payment Deadlines for Self-Employed in Latvia
Self-employed VSAOI (social insurance) payment deadlines in Latvia — minimum contributions, rates, and how to stay compliant with VID requirements.
Read More →April 1, 2026
VAT Registration Threshold: EUR 50,000 (2026)
Latvia's PVN registration threshold explained — how the EUR 50,000 rolling 12-month rule works, what triggers mandatory registration, and voluntary options
Read More →