We have written before about the statutory personal income tax (PIT) scheme for income from investment accounts effective from 1 January 2018. We have looked at steps the account owner – an individual – must take to qualify for the tax-favoured treatment. This article explores a letter from the State Revenue Service (SRS) explaining whether a non-Latvian tax resident earning income from dealings in financial instruments is eligible for the investment account scheme.
Silver level subscribers have access to full content, including articles and archive, useful resources, as well as subscribers have an opportunity to ask questions to PwC consultants.
For Bronze level subscribers and Free trial users access to certain sections of MindLink.lv will be limited.
Detailed information in section "Subscribe".
Subscribe Sign in
If you have any comments on this article please email them to lv_mindlink@pwc.com
Ask question
