corporate income tax

Latvia Tax Agency Clarifies Corporate Income Tax Treatment of Personnel Sustainability Expenses

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Latvia’s State Revenue Service recently clarified the corporate income tax treatment of expenses related to employee sustainability, specifically regarding provisions like coffee, tea, and snacks. The ruling, issued Jan. 6 as Ruling No. P005-17/8.7/79228, details the requirements for these expenses to qualify for tax exclusion. Personnel Sustainability Expenses and Corporate Income Tax The Tax Agency … Read more

Latvia Tax Agency Updates Methodological Material on Taxation of Royalty Income for 2026

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Latvia’s State Revenue Service has issued updated guidance on the taxation of royalty income, with the changes taking effect January 1, 2026. The updates include revisions to minimum wage rates, social insurance contributions, and clarification on payments made by collective management organizations. Royalty Income Taxation Updates in Latvia The updated methodological material includes the 780 … Read more

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