18.01.2019
Latviešu Русский
Download Print
Other opportunities
Download Print

Paying dividends to owner of multiple companies (3/3/19)

Tax CIT PIT
The State Revenue Service has published a tax ruling explaining the tax treatment of dividends paid by a subsidiary to its parent and on to their owner, an individual. This consecutive payment of dividends covers profits for 2017 and 2018. The ruling was requested to find out whether paying a dividend out of the profit for 2017 will make the individual liable to personal income tax (PIT).

Share the article

If you have any comments on this article please email them to lv_mindlink@pwc.com

Ask question