Tax Law & Finance

Spigulis & Kukainis attorneys can assist in tax consultation regarding Latvian tax law, and litigation with the Latvian Taxation Authority (State Revenue Service), to individuals and companies.

Any company established by Spigulis & Kukainis, or any M&A deal that we are involved with will always receive appropriate attention to tax law matters and financing issues

  • Tax planning and optimization for both residents and non-residents
  • Calculation of capital gains taxes for sale of property
  • Offshore companies and structures
  •  Latvian VAT
  •  Latvian social security tax
  •  Filing of Latvian taxes declarations for expatriates
  •  Preparation of Latvian tax declarations
  •  Latvian payroll / employment taxes
  •  Appeal of tax assessments
  •  Management liability consulting
  •  Arranging Latvian Residence Certificates in compliance with double taxation agreements

Experience

2018

The Administrative District Court granted the Office's client's application against the State Revenue Service. The Administrative District Court acknowledged in a judgment that the State Revenue Service has unduly calculated and imposed an obligation on the client to pay value added tax and delayed money for goods that have not entered Latvia's economic circulation.

2017

The Administrative District Court granted the application of the client represented by the Office for the annulment of the State Revenue Service decision (SRS) in part by which the SRS audit resulted in additional payments of more than EUR 2.2 million to be paid by the client to the State budget. The Court acknowledged that the SRS unduly limited the client's right to make pretax deductions, as well as the SRS had unduly made adjustments to the client's corporate tax calculation, unduly calculated the fine and the late payment.