Deduction at source for payments to foreign residents is subject to the Double Taxation Prevention Treaty.
In most cases, there is an exemption for deduction at source on a dividend paid to shareholders who are residents of the EU or EEA countries.
In most cases, payments to foreign residents that are defined as a "tax haven" must have tax deducted at source at the standard rate of corporation tax in Latvia.
- Corporate Taxes
- EU Customs Union
- The Cause and Impact of Migration and Remittances on Latvia