Tag Archives: Schachtelprivileg

Latvia – Holding company regime introduced

Recent changes to Latvia’s income tax rules include the introduction of a new holding company regime. As from 1 January 2013, dividends and capital gains received by Latvian resident entities are exempt from tax and the withholding tax on dividends paid to foreign parent companies is abolished. The regime is beneficial for Latvian holding companies with subsidiaries within or outside the EU/EEA. Continue reading Latvia – Holding company regime introduced