Holding Company

Holding Company

The new Latvian holding regime introduced from January 1st 2013 is named the most liberal in Europe.
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Latvian holding regime

Latvia recently introduced a special holding regime in 2013. It has many advantages over other well-known holding jurisdictions such as the Netherlands, Austria and Cyprus. Latvia does not impose any requirements or restrictions on:

  • percentage of participation
  • holding period
  • type of activity 
  • level of taxation in the country of the subsidiary

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Taxation 

INCOMING DIVIDENDS

  • 0% on dividends received by a Latvian company from any non-resident companies* 

OUTGOING DIVIDENDS 

  • 0% on dividends paid by a Latvian company to non-resident companies* 
  • 0% on dividends paid by a Latvian company to resident EU companies
  • 10% on dividends paid by a Latvian company to private persons. The rate can be reduced under a tax treaty.

CAPITAL GAINS

  • 0% on capital gains from sale of shares of non-resident subsidiaries*
  • In other cases, capital gains are taxed at a standard rate of 15%

*except tax haven jurisdictions, in which case dividends are taxed at 15% – see full list here (download pdf).


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€0 mln
€1 mln
€10 mln+