News
September 4, 2026
Application of personal income tax to capital gains from securities
The disposal of securities (shares, equity interests, investment fund certificates, debt instruments, etc.) by an individual generates capital gains income subject to Personal Income Tax…
July 9, 2026
Non-business expenses for Corporate Income Tax (CIT) – what companies need to know
Since 2018, the Latvian corporate income tax (CIT) system has been significantly simplified – tax is payable when profits are distributed or when certain non-business-related…
July 8, 2026
Employee Benefits: What Can Be Offered to Employees Beyond Salary in 2026
By 2026, a competitive salary alone is no longer sufficient to attract and retain good qualified employees. A well-structured employee benefits system has become an…