Credit institutions operating in Latvia offer their customers an opportunity to take part in cash pools, but the process of setting up and maintaining a cash pool involves some tax and legal risks, as well as raising many questions, which may deter persons from cutting their costs and managing their cash efficiently. This instalment in our series of articles analyses the legal risks and implications of a cash pool. Some of the aspects of setting up and managing a cash pool will depend on whether it is intragroup or combines funds of unrelated parties. This article explores the two types of cash pooling and their legal implications.