15.11.2019
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Paying dividends in 2019: aspects to consider (1/46/19)

Tax CIT PIT
Under the transition rules of the Personal Income Tax (PIT) Act, 2019 is the last year in which dividends an individual receives out of profits arising before 2018 qualify for a reduced rate of PIT. This article explores some aspects to consider where a Latvian company pays dividends to individuals in 2019.

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