{"id":5361,"date":"2024-06-02T19:09:10","date_gmt":"2024-06-02T19:09:10","guid":{"rendered":"https:\/\/leinonen.eu\/ltu\/?p=5361"},"modified":"2024-06-02T19:12:37","modified_gmt":"2024-06-02T19:12:37","slug":"dividendu-paskyrimas-ismokejimas-ir-apmokestinimas-lietuvoje","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/ltu\/lt\/news\/dividendu-paskyrimas-ismokejimas-ir-apmokestinimas-lietuvoje\/","title":{"rendered":"Dividend\u0173 paskyrimas, i\u0161mok\u0117jimas ir apmokestinimas Lietuvoje"},"content":{"rendered":"\n<p>Dividendas \u2013 akcininkui paskirta pelno dalis, proporcinga jam nuosavyb\u0117s teise priklausan\u010di\u0173 akcij\u0173 nominaliai vertei. Visuotinis akcinink\u0173 susirinkimas, per keturis m\u0117nesius nuo bendrov\u0117s finansini\u0173 met\u0173 pabaigos, &nbsp;tvirtindamas metini\u0173 finansini\u0173 ataskait\u0173 rinkin\u012f ir skirstydamas peln\u0105, turi teis\u0119 paskirti tam tikr\u0105 pelno dal\u012f dividendams (Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatymo 59 str. 2 d. 11 p.).<\/p>\n\n\n\n<p>Ta\u010diau visuotinis akcinink\u0173 susirinkimas negali priimti sprendimo skirti ir i\u0161mok\u0117ti dividendus, jei tenkinama bent viena i\u0161 \u0161i\u0173 s\u0105lyg\u0173, numatyt\u0173 Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatymo 59 str. 6 d.:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>bendrov\u0117 turi ne\u012fvykdyt\u0173 prievoli\u0173, kuri\u0173 terminai yra su\u0117j\u0119 iki sprendimo pri\u0117mimo;<\/li><li>ataskaitiniais finansiniais metais gauta nuostoli\u0173;<\/li><li>bendrov\u0117s nuosavas kapitalas yra ma\u017eesnis arba i\u0161mok\u0117jus dividendus tapt\u0173 ma\u017eesnis u\u017e bendrov\u0117s \u012fstatinio kapitalo, privalomojo rezervo, perkainojimo rezervo ir rezervo savoms akcijoms \u012fsigyti rezervo sum\u0105.<\/li><\/ul>\n\n\n\n<p>Svarbu pamin\u0117ti, jog bendrov\u0117, per nustatytus terminus nesumok\u0117jusi \u012fstatym\u0173 nustatyt\u0173 mokes\u010di\u0173, negali i\u0161mok\u0117ti dividend\u0173 akcininkams taip pat.<\/p>\n\n\n\n<p>Paskirti dividendai privalo b\u016bti i\u0161mok\u0117ti per vieno m\u0117nesio laikotarp\u012f nuo sprendimo paskirstyti peln\u0105 dienos. Bendrov\u0117 dividendus i\u0161moka pinigais.<\/p>\n\n\n\n<p>Bendrov\u0117 laiku nei\u0161mok\u0117jusi dividend\u0173 akcininkui tampa jo skolininke ir akcininkas \u012fgyja teis\u0119 paskirt\u0105 dividend\u0105 i\u0161sireikalauti teisminio gin\u010do metu.<\/p>\n\n\n\n<p>Jeigu akcininkai nesp\u0117jo laiku priimti sprendimo d\u0117l dividend\u0173 skyrimo, t. y. per keturis m\u0117nesius nuo finansini\u0173 met\u0173 pabaigos skirstydami metin\u012f peln\u0105, yra galimyb\u0117 paskirti dividendus u\u017e trumpesn\u012f negu finansiniai metai laikotarp\u012f. \u0160iuo atveju Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatymas numato papildomas s\u0105lygas tarpini\u0173 dividend\u0173 skyrimui.<\/p>\n\n\n\n<p>Dividend\u0173 apmokestinimas priklauso nuo to, kas gauna dividendus (fizinis ar juridinis asmuo, Lietuvos ar u\u017esienio rezidentas) bei valdom\u0173 akcij\u0173 kiekio ir laikotarpio.<\/p>\n\n\n\n<p>Jeigu dividendus gauna fizinis asmuo (Lietuvos nuolatinis arba nenuolatinis gyventojas), yra taikomas 15% gyventoj\u0173 pajam\u0173 mokes\u010dio dyd\u017eio tarifas.<\/p>\n\n\n\n<p>Jeigu dividendus gauna juridinis asmuo (Lietuvos arba u\u017esienio bendrov\u0117), jie apmokestinami 15% pelno mokes\u010dio tarifu. Ta\u010diau Lietuvos Respublikos pelno mokes\u010dio \u012fstatyme yra numatyta \u201edalyvavimo i\u0161imtis\u201c , pagal kuri\u0105 dividendai neapmokestinami, jeigu tenkinamos \u0161ios s\u0105lygos:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>dividendus gaunanti bendrov\u0117 ne trumpiau kaip 12 m\u0117nesi\u0173 be pertrauk\u0173, \u012fskaitant dividend\u0173 paskirstymo moment\u0105, valdo ne ma\u017eiau kaip 10% balsus suteikian\u010di\u0173 akcij\u0173. Jei akcininkas (juridinis asmuo) nei\u0161laik\u0119s akcij\u0173 12 m\u0117nesi\u0173, bet turi ketinim\u0105 i\u0161laikyti, neapmokestinimo lengvata taikoma taip pat;<\/li><li>dividendus gaunanti u\u017esienio bendrov\u0117 n\u0117ra \u012fregistruota ar kitaip organizuota tikslin\u0117se teritorijose, pavyzd\u017eiui, Rusijos Federacijoje.<\/li><\/ul>\n\n\n\n<p>Norint taikyti min\u0117t\u0105 dividend\u0173 neapmokestinimo lengvat\u0105, rekomenduotina tur\u0117ti pagrind\u017eian\u010dius dokumentus, tokius, kaip akcij\u0173 \u012fsigijimo dokumentus, rezidavimo vietos pa\u017eymas.<\/p>\n\n\n\n<p>Pa\u017eym\u0117tina, jog jeigu dividendai i\u0161mokami u\u017esienio valstyb\u0117s rezidentui ir su ta u\u017esienio \u0161alimi yra pasira\u0161yta dvigubo apmokestinimo i\u0161vengimo sutartis, gali b\u016bti taikomas ma\u017eesnis negu 15 % pelno (pajam\u0173) tarifas, jeigu toks numatytas dvigubo apmokestinimo i\u0161vengimo sutartyje.&nbsp; Bendrov\u0117 i\u0161mok\u0117dama dividendus u\u017esienio valstyb\u0117s rezidentui (juridiniam ar fiziniam asmeniui), mokest\u012f i\u0161skai\u010diuoti ir sumok\u0117ti pagal dvigubo apmokestinimo i\u0161vengimo sutartyje nustatyt\u0105 (ma\u017eesn\u012f nei 15 %) tarif\u0105 gali tik tokiu atveju, jeigu prie\u0161 sumokant mokes\u010dius jau turi speciali\u0105 form\u0105 (DAS-1), u\u017epildyt\u0105 ir patvirtint\u0105 Valstybin\u0117s mokes\u010di\u0173 inspekcijos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dividendas \u2013 akcininkui paskirta pelno dalis, proporcinga jam nuosavyb\u0117s teise priklausan\u010di\u0173 akcij\u0173 nominaliai vertei. Visuotinis akcinink\u0173 susirinkimas, per keturis m\u0117nesius nuo bendrov\u0117s finansini\u0173 met\u0173 pabaigos, &nbsp;tvirtindamas metini\u0173 finansini\u0173 ataskait\u0173 rinkin\u012f ir skirstydamas peln\u0105, turi teis\u0119 paskirti tam tikr\u0105 pelno dal\u012f dividendams (Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatymo 59 str. 2 d. 11 p.). Ta\u010diau visuotinis akcinink\u0173 [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":5362,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"coauthors":[122],"class_list":["post-5361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dividend\u0173 paskyrimas, i\u0161mok\u0117jimas ir apmokestinimas Lietuvoje &#8211; Leinonen Lithuania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/ltu\/lt\/news\/dividendu-paskyrimas-ismokejimas-ir-apmokestinimas-lietuvoje\/\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividend\u0173 paskyrimas, i\u0161mok\u0117jimas ir apmokestinimas Lietuvoje &#8211; Leinonen Lithuania\" \/>\n<meta property=\"og:description\" content=\"Dividendas \u2013 akcininkui paskirta pelno dalis, proporcinga jam nuosavyb\u0117s teise priklausan\u010di\u0173 akcij\u0173 nominaliai vertei. Visuotinis akcinink\u0173 susirinkimas, per keturis m\u0117nesius nuo bendrov\u0117s finansini\u0173 met\u0173 pabaigos, &nbsp;tvirtindamas metini\u0173 finansini\u0173 ataskait\u0173 rinkin\u012f ir skirstydamas peln\u0105, turi teis\u0119 paskirti tam tikr\u0105 pelno dal\u012f dividendams (Lietuvos Respublikos akcini\u0173 bendrovi\u0173 \u012fstatymo 59 str. 2 d. 11 p.). 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